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Review of Income Tax Relief for Medical Treatment Expenses

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Current Position | 目前情况

Income tax relief is given on medical treatment expenses of up to RM8,000 as follows:

  1. serious illness for taxpayer, spouse or child;

  2. fertility treatment for taxpayer or spouse;

  3. vaccination for taxpayer, spouse or child limited to RM1,000; and

  4. full medical check-up including mental health check-up or consultation, COVID-19 detection test inclusive of the purchase of self-test kit for taxpayer, spouse or child limited to RM1,000.


  1. 纳税人、配偶或子女的严重疾病;

  2. 纳税人或配偶的生育治疗;

  3. 纳税人、配偶或子女的疫苗接种,以1,000令吉为限;以及

  4. 全面体检,包括精神健康检查或咨询,为纳税人、配偶或子女进行COVID-19检测(包括购买自我测试工具),限额为1,000令吉。