YA 2025
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Disabled person reliefs (self, spouse, child)
For YA 2025 a registered disabled taxpayer (OKU) claims RM 7,000 for themselves, RM 6,000 for a disabled spouse, and RM 8,000 for an unmarried disabled child (plus RM 8,000 more if that child is in higher education). Registration with JKM is required; no receipts are needed.
- Relief limit
- RM 7,000 / 6,000 / 8,000
- Claimable for
- Disabled self, Disabled spouse, Disabled child
What qualifies
- Disabled individual (self): RM 7,000
- Disabled spouse: RM 6,000
- Disabled child (unmarried): RM 8,000, plus RM 8,000 more if in higher education
What does not qualify
- Persons not registered with JKM as OKU
Good to know
- Must be registered with JKM (Jabatan Kebajikan Masyarakat) as OKU.
- Separate from the disabled-equipment relief (RM 6,000).