Guides
Tax relief for children, disabled children and OKU support equipment (YA 2025)
Updated: 8 November 2026 Independently fact-checked.
Summary of reliefs
| Relief | Amount (YA 2025) | YA 2026 |
|---|---|---|
| Child under 18, unmarried | RM2,000 | this item still awaits official confirmation from HASiL — check again with HASiL before deciding. |
| Disabled child, unmarried | RM8,000 | this item still awaits official confirmation from HASiL — check again with HASiL before deciding. |
| Additional disabled child (aged 18+, unmarried, diploma-level studies or higher) | RM8,000 (total RM16,000) | this item still awaits official confirmation from HASiL — check again with HASiL before deciding. |
| Disabled individual | RM7,000 | this item still awaits official confirmation from HASiL — check again with HASiL before deciding. |
| Basic support equipment for OKU (self, spouse, child, parents) | RM6,000 | this item still awaits official confirmation from HASiL — check again with HASiL before deciding. |
Relief for a child under 18
Relief of RM2,000 (YA 2025) for an unmarried child under 18.
Source: HASiL — Tax Relief (YA 2025 tab), item 16a.
Relief for a disabled child
Relief of RM8,000 (YA 2025) for an unmarried disabled child, with an additional RM8,000 for a disabled child who is aged 18 or above, unmarried, and pursuing studies at diploma level or higher — a total of RM16,000.
Source: HASiL — Tax Relief (YA 2025 tab), item 16c.
Relief for a disabled individual
Relief of RM7,000 (YA 2025) for a disabled individual (i.e. the taxpayer themselves who is disabled).
Source: HASiL — Tax Relief (YA 2025 tab), item 4 (verified by profile 03 on 2026-11-08).
Relief for basic OKU support equipment
Relief of RM6,000 (YA 2025) for basic support equipment for a person with disabilities — whether for oneself, a spouse, a child or parents with disabilities.
Source: HASiL — Tax Relief (YA 2025 tab), item 3.
Important note: YA 2025 vs YA 2026
All amounts above are YA 2025 figures displayed by HASiL at the review date (2026-11-08). The Year of Assessment 2026 tab on HASiL's Tax Relief page has not been published at the review date. Therefore, amounts for YA 2026 (for filing in 2027) are not yet verified.
This matter is still awaiting official confirmation from HASiL — re-check with HASiL before making decisions.
Additional note: Full eligibility details (e.g. definition of "disabled" and required supporting documents) are not detailed in this draft — this item still awaits official confirmation from HASiL — check again with HASiL before deciding. against the Explanatory Notes for Form BE 2025 (Nota Penerangan Borang BE 2025).
Simple example
Emil and Sara have two children. Their first child is 15 and unmarried — they are eligible to claim relief of RM2,000. Their second child is 20, disabled, unmarried, and studying at diploma level — they are eligible to claim RM8,000 (disabled child) plus RM8,000 (additional disabled child aged 18+, diploma-level studies or higher) = RM16,000.
In addition, Emil's disabled mother lives with him. Emil buys basic support equipment for his mother — he is eligible to claim relief of RM6,000 for basic OKU support equipment.
(Illustrative example to show the concept — not specific tax advice. All amounts are for YA 2025.)
Frequently Asked Questions (FAQ)
Q. Are these amounts for YA 2026? A. No. All amounts above are for YA 2025 (displayed by HASiL at the review date). YA 2026 amounts have not been published — this matter is still awaiting official confirmation from HASiL — re-check with HASiL before making decisions.
Q. What does "unmarried child" mean? A. Child relief is given for an unmarried child, according to HASiL's official schedule. Full eligibility details — this item still awaits official confirmation from HASiL — check again with HASiL before deciding. against the Explanatory Notes for Form BE 2025.
Q. Can I claim both the disabled child relief and the support equipment relief at the same time? A. Both reliefs exist in HASiL's official schedule, but the combination rules for a specific case are not detailed in this draft — confirm with HASiL. This item still awaits official confirmation from HASiL — check again with HASiL before deciding. for details.
Q. I am disabled — am I eligible to claim the disabled individual relief? A. Yes, the disabled individual relief (RM7,000 for YA 2025) exists for disabled individuals. Full eligibility details — this item still awaits official confirmation from HASiL — check again with HASiL before deciding. against the Explanatory Notes for Form BE 2025.
Glossary
- OKU — person with disabilities (Malay: orang kurang upaya).
- Pelepasan (relief) — a deduction that reduces chargeable income.
- YA — Year of Assessment.
- e-Filing — online filing system via MyTax.
- BNCP — Income Tax Return Form (e.g. e-BE for employees).
Official sources
All sources below were reviewed on 8 November 2026. Official HASiL pages and documents: