OKU Individual Relief: RM6,000 Deduction and Support Equipment

Introduction

In the self-assessment system, you report your income and claim reliefs in the Income Tax Return Form (BNCP). For individuals with disabilities (OKU), there are two important things to know: the additional individual deduction and basic support equipment.

This article explains both items based on the Notes to the BE Form and HASiL's official specifications. One thing to remember from the start: the relief for the OKU individual him/herself differs from the OKU child relief claimed by parents. The recipients differ, and this article specifically covers OKU individuals themselves.

Additional deduction for OKU individuals (G4)

Individuals with disabilities qualify for an additional deduction of RM6,000 through item G4 in the Notes to the BE Form. You qualify if the individual is certified in writing by the Department of Social Welfare (JKM) as a person with disabilities.

This means that, besides the basic personal relief and other reliefs you are entitled to, you may claim this additional RM6,000 deduction if you are an OKU individual certified by JKM.

The RM6,000 amount above was confirmed from the Notes to the BE Form YA 2024 (eBE2024). For YA 2025 and YA 2026, the amount has not yet been confirmed directly from an official source at this review date — so it is marked this item still awaits official confirmation from HASiL — check again with HASiL before deciding. until the current BE Notes can be checked.

Basic support equipment (C2)

Besides the additional individual deduction, there is also a basic support equipment item in the relief list. Basic support equipment is for use by:

yourself, if you have a disability;
a spouse with a disability;
a child with a disability; or
a parent with a disability.

This item is mentioned in HASiL's Specified Method of Computerised Calculation of PCB 2021 as part of the list of reliefs.

In other words, at this review we know of the existence of the basic support equipment item in the relief list, but full details such as the list of qualifying equipment, amount limits and eligibility conditions have not been confirmed directly from an official source. Do not assume all equipment is claimable before those details are confirmed.

Interaction with other reliefs

It is important to distinguish two items with different recipients:

Additional deduction for OKU individuals (G4) — for the OKU individual him/herself.
OKU child relief (G16c) — for parents who support an OKU child.

For parents caring for an OKU child, the OKU child relief is a separate relief. If you are an OKU individual and also a parent of an OKU child, both situations can exist, but how they interact in one form still needs to be verified.

How to claim?

The additional OKU individual deduction is claimed in your BNCP, and JKM's written confirmation is required. Make sure you have a valid JKM certification document before claiming. For basic support equipment, also keep purchase records and related supporting documents.

Frequently Asked Questions (FAQ)

Q. I am an OKU individual. Am I eligible for the RM6,000 deduction? A. Yes — if you are certified in writing by JKM as a person with disabilities, you are eligible for an additional deduction of RM6,000 (item G4 of the YA 2024 BE Notes). The amount for YA 2025/2026 is still this item still awaits official confirmation from HASiL — check again with HASiL before deciding.

Q. Is the OKU child relief the same as this deduction? A. No. The OKU child relief (G16c) is for parents who support an OKU child. The additional OKU individual deduction (G4) is for the OKU individual him/herself. The recipients differ.

Q. Can I claim basic support equipment? A. Basic support equipment for your own use, a spouse, child or parent with a disability is an item in the relief list. However, the full list of equipment, amount limits and eligibility conditions are still this item still awaits official confirmation from HASiL — check again with HASiL before deciding. — do not claim before they are confirmed.

Q. What documents do I need? A. JKM's written certification as a person with disabilities is a condition for the additional individual deduction. Keep related supporting documents.

Glossary

OKU — Orang Kurang Upaya (person with disabilities).
JKM — Jabatan Kebajikan Masyarakat (Department of Social Welfare).
G4 — additional OKU individual deduction item in the Notes to the BE Form.
G16c — OKU child relief item (for parents).
C2 — basic support equipment item in the relief list.
BNCP — Income Tax Return Form (Borang Nyata Cukai Pendapatan).
YA — Year of Assessment.