Medical & Education Reliefs: Claim Guide

Main categories of reliefs

This article covers two groups of reliefs in Form BE (codes G2, G5–G8, G12, G13):

1. Medical — for yourself, spouse, children (G6/G7/G8) and parents (G2).
2. Education — your own tuition fees (G5), SSPN savings (G13), nursery/ kindergarten fees (G12).

Medical for yourself, spouse and children (combined limit RM10,000)

The total claimable amount for the following categories is combined and limited to RM10,000:

• Serious illness (G6(i)): up to RM10,000 — includes treatment of AIDS, Parkinson's, cancer, kidney disease, leukaemia and "other similar illnesses" (e.g. heart attack, head trauma, major organ transplant). Must be evidenced by receipts and a certificate from a medical practitioner registered with the Malaysian Medical Council (MPM).
• Fertility treatment (G6(ii)): up to RM10,000 — includes IUI, IVF and other recognised treatments, including consultation and medication. Condition: the individual is married; evidenced by receipts and confirmation from an MPM practitioner.
• Vaccination (G6(iii)): up to RM1,000 — eight eligible vaccines (pneumococcal, HPV, influenza, rotavirus, varicella, meningococcal, Tdap, COVID-19).
• Dental examination & treatment (G6(iv)): limited to RM1,000 — receipts from a dental practitioner registered with the Malaysian Dental Council.
• Full medical examination / disease screening test fees (G7(i)): includes blood tests, ultrasound, mammogram, pap smear, COVID-19 / influenza tests; must be carried out at a hospital or an MPM practitioner. Purchase of self-health screening equipment (G7(ii)) registered under the Medical Device Act 2012 [Act 737]. G7 as a whole is limited to RM1,000.
• Assessment & early intervention for learning disabilities (G8): for children ≤18 years — diagnosis and early intervention programmes / rehabilitation treatment for confirmed categories (e.g. autism, ADHD, GDD, intellectual disability, Down Syndrome, Specific Learning Disabilities). The G8 amount is limited to RM6,000.

Parents' medical (separate limit RM8,000)

• Parents' medical expenses (G2): up to RM8,000 for medical/dental/full examination/special needs/carer treatment. A full medical examination within this scope is limited to RM1,000.
• This is separate from the combined G6/G7/G8 limit (RM10,000) — do not mix them.

Education

• Your own tuition fees (G5): up to RM7,000 for courses up to tertiary level (other than Master's/Doctor of Philosophy) to acquire skills/ qualifications in law, accounting, Islamic finance (approved by BNM/SC), technical, vocational, industrial, scientific or technology at local institutions or professional bodies in Malaysia recognised by the Government or approved by the Minister of Finance; Master's/Doctor of Philosophy degrees at recognised local institutions; as well as skills enhancement/self- development courses recognised by the Director General of Skills Development under the National Skills Development Act 2006 [Act 652] — up to RM2,000, for YA 2024–2026.
• SSPN (G13): net savings in the National Education Savings Scheme up to RM8,000 per year. The deduction is limited to the net savings amount of the relevant year; in separate assessments, only the spouse who made the savings qualifies to claim.
• Nursery/kindergarten fees (G12): up to RM3,000 for children aged ≤6 years at nurseries registered with the Department of Social Welfare (Act 308) or kindergartens registered with the State Education Department (Act 550); allowed for YA 2025–2027; documents: MyKid/birth certificate + monthly payment receipts.

Supporting documents

• Keep receipts, certificates from registered medical/dental practitioners, and related records for at least 7 years (the usual tax record retention period).
• Every claim must be supported by documentation; HASiL may request evidence.

Remember

• G6/G7/G8 are for yourself/spouse/children (combined limit RM10,000); G2 is for parents (separate limit RM8,000).
• SSPN (G13) and tuition fees (G5) are two separate reliefs — do not combine their limits.
• All amounts above are YA 2025; HASiL has not published the YA 2026 tab.