Spouse & Alimony Relief: RM4,000 and RM6,000 (OKU)

Two relief items

The HASiL Tax Reliefs schedule lists two spouse-related items (Source: HASiL — Tax Reliefs, items 14/15 — R1):

Item	Description	Amount
14	Spouse/former wife alimony payments	RM4,000 (limited)
15	Spouse with disabilities (OKU)	RM6,000

Both figures above are verified from the Year of Assessment 2025 tab. (Source: R1.)

Alimony payments to a former wife

Alimony payments to a former wife are eligible to be claimed under item 14 together with the spouse relief. (Source: R1.)

Conditions and important notes

• This relief relates to separate assessment between spouses. (The choice of joint vs separate assessment is covered separately.)
• The full conditions (e.g. spouse without income, "no gross income") are not fully extracted from the explanatory notes at this review — verify at fact-check. This item still awaits official confirmation from HASiL — check again with HASiL before deciding.
• The difference in the treatment of alimony under joint assessment is not verified at this review. This item still awaits official confirmation from HASiL — check again with HASiL before deciding.
• Do not confuse with the RM400 spouse rebate — the rebate is a separate matter from the relief; it reduces the tax payable, not chargeable income.

Fact-check notes

• YA 2026 amount: there is no Year of Assessment 2026 tab on the HASiL Tax Reliefs page as at the review date (2026-11-08); YA 2026 figures are not published by HASiL. Re-verify before mentioning YA 2026. This item still awaits official confirmation from HASiL — check again with HASiL before deciding.

Related questions

I pay alimony to my former wife. Can I claim this relief?

Yes — alimony payments to a former wife are eligible under item 14 (RM4,000, limited), subject to the full conditions that need to be verified at fact-check. (Source: R1.)

How much is the relief if my wife has disabilities?

Item 15 provides a RM6,000 relief for a spouse with disabilities (OKU) (YA 2025 tab). (Source: R1.)

Are these figures the same for YA 2026?

The YA 2026 figures have not been published by HASiL as at the review date. Re-verify before mentioning YA 2026. This item still awaits official confirmation from HASiL — check again with HASiL before deciding.