Tax relief · Year of Assessment 2025
Medical expenses
Up to RM10,000.00 in total, shared across these:
What is this relief?
Medical costs for yourself, your spouse or your child — serious illness, fertility treatment, vaccination, dental, and full medical check-ups — up to RM10,000 in total across all of these.
What shares the RM10,000.00 cap
- Serious diseases treatment — no separate limit of its own
- Fertility treatment — no separate limit of its own
- Vaccination — up to RM1,000.00 of the total
- Dental treatment — up to RM1,000.00 of the total
- Full medical examination, self-test device and mental health — up to RM1,000.00 of the total
- Learning-disability diagnosis and intervention (child under 18) — up to RM6,000.00 of the total
Who qualifies
Within the RM10,000 overall: vaccination up to RM1,000; dental examination and treatment up to RM1,000; a full medical check-up, self-test equipment or mental-health check up to RM1,000. Also included: early intervention or rehabilitation for a child aged 18 or under with a certified learning disability (autism, ADHD, global developmental delay, intellectual disability, Down syndrome, or specific learning disability).
What to keep as proof
Keep the receipts and, for serious illness, the medical certification from a registered practitioner.
Frequently asked questions
- How much is the Medical expenses relief for YA 2025?
- Up to RM10,000.00 in total, shared across these: The figure comes from the official LHDN source: LHDN Explanatory Notes Form BE 2025, items G6 (serious diseases, fertility, vaccination, dental), G7 (examination & mental health) and G8 (learning-disability child), overall cap RM10,000.
- Who qualifies for the Medical expenses relief?
- Within the RM10,000 overall: vaccination up to RM1,000; dental examination and treatment up to RM1,000; a full medical check-up, self-test equipment or mental-health check up to RM1,000. Also included: early intervention or rehabilitation for a child aged 18 or under with a certified learning disability (autism, ADHD, global developmental delay, intellectual disability, Down syndrome, or specific learning disability).
- What proof should I keep to claim Medical expenses?
- Keep the receipts and, for serious illness, the medical certification from a registered practitioner.
Official source
Applies to Year of Assessment 2025.
Source: LHDN Explanatory Notes Form BE 2025, items G6 (serious diseases, fertility, vaccination, dental), G7 (examination & mental health) and G8 (learning-disability child), overall cap RM10,000Related reliefs — Medical & health
See what this relief saves you
Enter your income and tick the reliefs you can claim — the free calculator shows your tax and your saving instantly, using the same official figures.
See what this means for your tax →The Fiskal app tracks this relief and all the others through the year — receipts kept per relief, per year, ready if LHDN ever asks. Fiskal prepares your figures; you file on MyTax yourself.
This is an unofficial, plain-language guide to help you understand Malaysian tax reliefs for the 2025 Year of Assessment. Every figure is based on official LHDN sources (linked throughout), but this page is not a substitute for LHDN's own guidance or your official tax filing.