{"id":52266,"date":"2024-04-23T10:30:36","date_gmt":"2024-04-23T02:30:36","guid":{"rendered":"http:\/\/wordpress-my-161844363.ap-southeast-1.elb.amazonaws.com\/articles\/?p=52266"},"modified":"2024-05-17T11:16:41","modified_gmt":"2024-05-17T03:16:41","slug":"what-can-claim-tax-relief-medical","status":"publish","type":"post","link":"https:\/\/www.imoney.my\/articles\/what-can-claim-tax-relief-medical","title":{"rendered":"Medical Expenses You Can Claim Under Income Tax Reliefs"},"content":{"rendered":"

Part of the struggle of doing your taxes is figuring out which expenses you can claim for tax relief. <\/span>It\u2019s a struggle that you have to do, as properly figuring out your tax relief can help you reduce your chargeable income<\/a>. This in turn will help you reduce the amount of tax you have to pay.<\/span><\/p>\n

If planned properly, claiming your tax reliefs can help you save a significant amount on your taxes.<\/span><\/p>\n

<\/span>Updated list of medical tax reliefs<\/span><\/h2>\n

In Budget 2024,<\/span> income tax relief limit for medical expenses has been increased from RM8,000 to RM10,000<\/a>. This is effective from the year of assessment 2023 onwards.<\/p>\n

But this raises a question; what other medical expenses can you claim for tax relief? W<\/span>e have rounded up the full list of every medical expense that you can claim under tax reliefs.\u00a0<\/span><\/p>\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t
Medical Tax Relief Types<\/th>Amount<\/th>\n<\/tr>\n<\/thead>\n
Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner)<\/td>RM8000 (restricted)<\/td>\n<\/tr>\n
Purchase of basic supporting equipment for disabled self, spouse, child or parent<\/td>RM6000 (restricted)<\/td>\n<\/tr>\n
Medical expenses for serious diseases for self, spouse or child<\/td>RM10,000 (restricted)<\/td>\n<\/tr>\n
Medical expenses for fertility treatment for self or spouse<\/td>\n<\/tr>\n
Vaccination expenses for self, spouse and child. Types of vaccine which qualify for deduction are as follows:
\n
\ni) Pneumococcal;
\nii) Human papillomavirus (HPV);
\niii) Influenza;
\niv) Rotavirus;
\nv) Varicella;
\nvi) Meningococcal;
\nvii)TDAP combination (tetanus-diphtheria-acellular-pertussis); and
\nviii)Coronavirus Disease 2019 (COVID-19)
\n
\n(Restricted to RM1000)<\/td>\n<\/tr>\n
(i) Complete medical examination including for mental health examination for self, spouse, child, and parents as defined by the Malaysian Medical Council (MMC).
\n(ii) COVID-19 detection test including purchase of self detection test kit for self, spouse, child.
\n
\n(Restricted to RM1000)<\/td>\n<\/tr>\n
Learning disability diagnostic assessment, intervention or rehabilitation treatment
\n
\n(Restricted to RM4000)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

By the way, these are tax reliefs you can claim for medical expenses you made in 2023.<\/p>\n

This is not to be confused with some Budget 2024 announcements that are only applied for medical expenses you can make from 2024 onwards.<\/p>\n

Note: Make sure that your medical expenses are from registered medical practitioners. This will allow you to claim for any of the specific tax relief above.<\/p>\n

<\/span>What medical expenses can you deduct for yourself, spouse, parents or dependents?<\/span><\/h2>\n

Medical expenses can become very costly . What more if you have to pay not only for yourself, but for your spouse, parents and dependents.<\/p>\n

Remember to keep all those receipts for various healthcare and medical expenses because you may be able to claim some of them back during tax time!<\/p>\n

Here\u2019s a breakdown of each medical tax relief so you can understand what exactly are the expenses that you can claim for tax relief, and what you can\u2019t.<\/p>\n

<\/span>Medical treatment, special needs and carer expenses for parents\u00a0<\/strong><\/span><\/h3>\n

According to the Explanatory Notes provided by LHDN, this section is for any medical treatment that is incurred on your parents. Parents refer to your birth parents, or your foster parents if you\u2019re adopted.<\/span><\/p>\n

The expenses that qualify for deductions include;<\/span><\/p>\n

i) Medical care and treatment provided by a nursing home; and<\/span><\/p>\n

ii) Dental examinations and treatment expenses not including cosmetic dental treatment expenses.<\/span><\/p>\n

However, any such claim needs to be certified by a medical practitioner registered with the Malaysia Medical Council (MMC) that the medical condition of parents require medical treatment, special needs or a carer.<\/span><\/p>\n

Your parents also need to be individuals residing in Malaysia, and the medical treatment and care services are also provided in Malaysia.<\/span><\/p>\n

<\/span>Purchase of basic supporting equipment for disabled self, spouse, child or parent\u00a0<\/strong><\/span><\/h3>\n

For this tax relief claim, the purchase of any necessary basic supporting equipment is allowed as a deduction if;<\/span><\/p>\n

i) the individual, if he \/ she is a disabled person; or<\/span><\/p>\n

ii) the spouse, if he \/ she is a disabled person; or<\/span><\/p>\n

iii) his \/ her child, if the child is a disabled person; or<\/span><\/p>\n

iv) his \/ her parent, who is a disabled person.<\/span><\/p>\n

However, this deduction is not allowed if the disabled individual that the purchase is for is not registered with the Department of Social Welfare (DSW) as a disabled person.\u00a0<\/span><\/p>\n

The basic supporting equipment includes hemodialysis machine, wheel chair, artificial leg and hearing aids, but spectacles and optical lenses are not included.<\/span><\/p>\n

<\/span>Medical expenses for serious diseases, fertility treatment, vaccination, checkups, and COVID-19 tests<\/strong><\/span><\/h3>\n

Now for these three medical expenses that we\u2019re going to break down will be lumped together under the same category for one simple reason; they all share the same total RM10000 that can be claimed for tax relief.<\/span><\/p>\n

What this means is that for example, if you\u2019re going to claim an RM4000 tax relief for medical expenses for serious diseases, you will be left with only RM6000 that you can claim for your fertility treatment and vaccination expenses.<\/span><\/p>\n