Parents' Relief: RM8,000 for Medical & Care

What is the parents' relief?

This relief allows you to claim up to RM8,000 for expenses for your parents and grandparents — item 2 in HASiL's Tax Relief Schedule (Individual), for Year of Assessment 2025. (Source: HASiL — Tax Reliefs, YA 2025 tab, item 2 — R1.)

It is reported in Box G2 of Form BE or Box H2 of Form B. (Source: Explanatory Notes for BE YA 2025; Explanatory Notes for B YA 2025 — R2, R3.)

What is covered?

The RM8,000 amount (limited) covers expenses for:

1. Medical, dental, special-needs and care treatment — provided the health condition is certified by a medical practitioner.
2. Full medical examination — limited to RM1,000.

(Source: HASiL — Tax Reliefs, YA 2025 tab, item 2 — R1.)

Important conditions

Based on the Explanatory Notes for Form B (Box H2), the main conditions:

• Treatment/services are provided in Malaysia.
• Supported by official receipts.
• The health condition is certified by a registered medical practitioner (Malaysian Medical Council) or a registered dentist (Malaysian Dental Council).
• For care services: the carer must be evidenced through receipts or a written certification from the carer, or a copy of the carer's work permit.
• "Carer" does not include the individual concerned, the individual's spouse or children.

(Source: Explanatory Notes for Form B YA 2025, Box H2 — R3.)

Legal basis: paragraph 46(1)(c) of the ACP 1967. (Source: R3, R4.)

Don't confuse it with other reliefs

• Item 6 (self/spouse/child medical expenses, up to RM10,000) does not cover parents — it is a separate item. This item still awaits official confirmation from HASiL — check again with HASiL before deciding.: combined-claim considerations for both items need to be verified from the text of the Act/Notes before publication.
• Item 10 (additional lifestyle RM1,000 for sports — including for parents) is also a separate item.
• There is no separate "elderly care relief" in the HASiL schedule — care is covered under item 2 subject to the H2 conditions. Do not claim a separate relief.

Year of assessment

The figures above are for YA 2025 (the tab verified at the review date). HASiL had not published a "Year of Assessment 2026" tab at the review date (2026-11-08) — the YA 2026 amounts are not yet verified and are marked this item still awaits official confirmation from HASiL — check again with HASiL before deciding.