Fertility Treatment & Tax Relief: Claiming under Medical Relief (RM10,000)

# Fertility Treatment & Tax Relief: Claiming under Medical Relief (RM10,000)

Fertility treatment is included in the individual medical expenses relief, not a separate relief. Since the year of assessment 2023 its limit is RM10,000. This article explains the scope and how to claim.

Updated: 8 November 2026 — Independently fact-checked.

• Review date: 8 November 2026
• Year of assessment: YA 2023 onwards (RM10,000 limit starting 1 Jan 2023); YA 2025/2026 figures — refer to the current HASiL tab
• Status: Published

What is fertility treatment in the tax context?

Fertility treatment is one of the items under the individual medical expenses relief — it is not a separate relief. Since the year of assessment 2023, the individual medical expenses relief limit was raised from RM8,000 to RM10,000, and its scope includes fertility treatment for oneself or one's spouse.

Source: HASiL — Tax Reliefs (individuals); Ministry of Finance — Budget 2025, Tax Measures (official PDF) (see Official sources section).

Scope: who is eligible?

Fertility treatment is only eligible for oneself or one's spouse — not for children.

It falls within the main RM10,000 cap of the medical relief, which is shared with other medical items (serious illness, vaccination, dental, examination, and so on).

Separate sub-limits within the RM10,000 cap: vaccination (limited to RM1,000), dental examination and treatment (limited to RM1,000), full medical examination / mental health / COVID-19 test (limited to RM1,000). Fertility treatment itself is not limited to the RM1,000 sub-limit — it is within the main cap.

Source: HASiL — Tax Reliefs (individuals); Ministry of Finance — Budget 2025, Tax Measures (see Official sources section).

How much can be claimed?

Overall limit: RM10,000 (limited) per year for medical expenses (including fertility treatment).

Claims are reported in Form BE/B (e-Filing) under the medical expenses item.

Keep receipts and medical reports for at least 7 years as supporting documents.

Source: HASiL — Tax Reliefs (individuals) (see Official sources section).

Items to confirm before publication — this matter still awaits official HASiL confirmation — re-check with HASiL before making decisions.

• HASiL's official YA 2025/2026 tab for the fertility treatment item and the learning disability sub-limit — the current HASiL page needs to be re-confirmed at the next review.
• Exemption/treatment rates for fertility treatment outside Malaysia (overseas clinics) — not referenced; do not invent.
• Specific document requirements (letter from a registered medical practitioner) — verify.

Caveats

• Do not write "separate RM3,000 fertility treatment relief" — it is within the RM10,000 medical relief.
• Do not mix with the parents' medical relief (RM8,000) or medical insurance (RM4,000).
• State the figure as "RM10,000 (limited)" — do not generalise without the limit.