Guides
Education & Medical Insurance Premium Relief: RM4,000
Updated: 8 November 2026 Independently fact-checked.
What is this relief?
Education and medical insurance premium relief is a tax relief for the education and medical insurance premiums you pay — for yourself, your spouse or your children. It is listed as item 19 in HASiL's Tax Relief Schedule and claimed in Box G19 of Form BE (or the relevant form).
Eligible amount:
| Year of Assessment | Amount |
|---|---|
| YA 2025 | RM4,000 (Restricted) |
| YA 2024 and earlier | RM3,000 (Restricted) |
Source: HASiL — Tax Relief Schedule (Individual), YA 2025 tab, item 19 (R1).
Who can claim?
Individuals who pay the premiums themselves for education and/or medical insurance for:
- themselves;
- their spouse; or
- their children.
Premiums paid by your employer for you may be treated differently as an employment benefit — see hadiah-pemberian-majikan and gaji-pendapatan-penggajian-s13.
Supporting documents
- Policy/annual premium statement (showing the premium amount paid).
- Premium payment receipt.
Keep these documents as evidence in case HASiL requests confirmation.
Do not confuse with other items
- Item 17 — life insurance + EPF: RM7,000 combined (RM4,000 EPF + RM3,000 life/takaful). This is separate from item 19.
- Item 18 — PRS/annuity: RM3,000. Also separate.
- Item 19 — specifically education and medical insurance premiums.
What about joint assessment?
If you make a joint assessment with your spouse, the expenses that can be claimed are restricted to certain amounts. The exact cap interaction of medical/education insurance in joint assessment (≤ RM3,000 or RM4,000 depending on the year's tab) needs to be confirmed from the Explanatory Notes.
Simple examples
Example 1: Mrs Mei pays RM3,200 in medical insurance premiums for herself in 2025. For YA 2025, she can claim RM3,200 (within the RM4,000 cap of item 19).
Example 2: Mr Tan pays RM5,000 in education insurance premiums for his child in 2025. The claim is restricted to RM4,000 for YA 2025 (amounts above the cap are not eligible).
Example 3: For YA 2024, Mrs Aisyah pays RM3,500 in medical insurance premiums. Item 19's cap for YA 2024 is RM3,000 — only RM3,000 is eligible.
FAQ
Q. Are family takaful premiums eligible under item 19? A. Not fully confirmed at this review — this item still awaits official confirmation from HASiL — check again with HASiL before deciding. Confirm with HASiL or a tax adviser before claiming.
Q. Can I claim both life insurance (item 17) and medical insurance premiums (item 19)? A. Yes — they are separate items, but each has its own cap. Item 17 (RM7,000 combined EPF + life/takaful) and item 19 (RM4,000 for YA 2025) are separate.
Q. Does the amount 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.
Q. What documents should I keep? A. Policy/annual premium statement and payment receipt.
Glossary
- Insurance premium — a recurring payment to an insurance company in exchange for insurance cover.
- Takaful — Shariah-compliant insurance (coverage under item 19 this item still awaits official confirmation from HASiL — check again with HASiL before deciding.).
- Joint assessment — husband and wife file one combined tax return.
- Restricted — the maximum permitted claim; any excess is not eligible.
- YA — Year of Assessment.
Official sources
All sources below were reviewed on 8 November 2026. Official HASiL pages and documents: