Guides
Child Relief: RM2,000, RM2,000 and RM8,000 — A Claiming Guide
Updated: 8 November 2026 Independently fact-checked.
What is child relief?
Child relief is a tax relief that reduces your chargeable income for each child who meets the age, marital status and education conditions. It is claimed in Box G16 of Form BE (or the relevant form), and the amount is restricted to the prescribed rate for each child.
HASiL lists three child-relief items in the Tax Relief Schedule (Individual) — items 16a, 16b and 16c — by the child's age and circumstances:
| Item | Child's circumstances | Amount (per child) |
|---|---|---|
| 16a | Child under 18 years | RM2,000 |
| 16b | Unmarried child aged 18 and above, receiving full-time education at A-Level, certificate, matriculation, preparatory or pre-university level | RM2,000 |
| 16c | Unmarried child aged 18 and above who (1) is pursuing full-time higher education in Malaysia (excluding matriculation/pre-university/A-Level), or (2) is serving under articles of indenture, or (3) is pursuing a degree course and above abroad — provided the course and institution are recognised by the relevant Government authority | RM8,000 |
Source: HASiL — Tax Relief Schedule (Individual), Year of Assessment 2025 tab, items 16a/16b/16c (R1).
Key points
- "Per child" and "restricted": The amounts above apply for each eligible child, within the prescribed limits. Do not generalise without the age, marital status and education conditions.
- Age and education conditions: Items 16b and 16c require the child to be unmarried and in full-time education. Item 16c does not cover matriculation, pre-university or A-Level (those fall under 16b).
- Recognised institution: For item 16c, the course and institution must be recognised by the relevant Government authority.
- Disabled child (OKU): Disabled-child relief is treated separately (item 16c OKU RM8,000 + additional RM8,000) — see the draft pelepasan-anak-oku. Do not mix it with ordinary child relief in this article.
Who can claim?
Generally, this relief is claimed by the parent or guardian who maintains the child. If (1) you and your spouse make separate assessments, only one of you may claim the relief for the same child — confirm the apportionment/joint assessment rules with HASiL or a tax adviser, as the exact procedure is not detailed in this review's sources.
Simple examples
Example 1: Mr Amir has two children aged 10 and 15. Both are under 18 → item 16a RM2,000 per child = RM4,000 relief.
Example 2: Mrs Siti has a 19-year-old unmarried child studying full-time at a local university. The child is not in the matriculation/pre-university/A-Level category → item 16c RM8,000.
Example 3: Mr Raj has a 20-year-old unmarried child taking a full-time matriculation course → item 16b RM2,000 (not RM8,000, because matriculation falls under 16b).
Cross-references
- Kindergarten/nursery fees (item 12, RM3,000): enrolled child aged 6 and below → pelepasan-yuran-tadika-taska.
- SSPN savings (item 13): education savings for a child → pelepasan-sspn.
- Child medical expenses (items 6–8): medical treatment for a child → see pelepasan-perubatan-pendidikan.
- Disabled child: pelepasan-anak-oku.
FAQ
Q. Can I claim child relief for a child who is already working? A. No. Items 16b/16c require the child to be unmarried and in full-time education. A working child does not meet these conditions.
Q. My child is 18 and taking a degree course abroad. Is it eligible? A. Yes, if the child is unmarried, pursuing a degree course and above at an overseas higher education institution, and the course/institution is recognised by the relevant Government authority (item 16c, RM8,000).
Q. Can both parents claim relief for the same child? A. If assessments are separate, confirm the rules with HASiL or a tax adviser — generally the relief for the same child is claimed only once.
Q. Do these amounts change for YA 2026? A. There is no YA 2026 tab on HASiL's Relief page at the review date (2026-11-08) — YA 2026 figures have not been published by HASiL. This item still awaits official confirmation from HASiL — check again with HASiL before deciding.
Glossary
- Tax relief — an amount deducted from aggregate income to reduce chargeable income.
- Separate assessment — husband and wife file their own tax returns separately.
- Full-time — a full-time student (full definition this item still awaits official confirmation from HASiL — check again with HASiL before deciding.).
- Articles of indenture — a training agreement for a trade/professional qualification (item 16c).
- YA — Year of Assessment.
Official sources
All sources below were reviewed on 8 November 2026. Official HASiL pages and documents: