Tax reliefs · YA2026
Disabled child tax relief — YA2026
Short answer: You can claim up to RM8,000 for Disabled child in Year of Assessment 2026 without a purchase receipt. The cap is the same as in YA2025.
- YA2026 cap
- RM8,000
- Receipt needed
- No purchase receipt needed
The YA2026 relief table on this page is based on the Budget 2026 tax measures published by the Ministry of Finance, combined with LHDN's latest official table — LHDN has not published the official YA2026 table yet. This page updates itself as soon as it is published. Budget document (belanjawan.mof.gov.my)
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Updated
Checked against official LHDN sources: relief table · rates, deadlines & rules . Checked automatically every day; a change is accepted only after two identical readings. Year of assessment: YA2026.
Who qualifies & what counts
Disabled child
Official source: belanjawan.mof.gov.my
Who claims it in a family
Claimed for each child who meets the age, study or disability conditions. Each child is claimed by ONE taxpayer only (father or mother) — not split and not claimed twice.
In ListBelanja, enter your children once in Tax data; the household optimiser shows which parent should claim each child.
Proof checklist
- No purchase receipt is needed — keep documents that prove eligibility.
- The child's disability (OKU) card issued by the Department of Social Welfare (JKM).
- Keep everything for 7 years — LHDN may ask for it during a review.
- ListBelanja keeps the receipt image with the claim and builds a one-year audit pack when you need it.
Disabled child cap by year of assessment
| Year of assessment | Cap | Change |
|---|---|---|
| YA2026 (Budget) | RM8,000 | No change |
| YA2025 | RM8,000 | Up RM2,000 |
| YA2024 | RM6,000 | No change |
| YA2023 | RM6,000 | No change |
| YA2022 | RM6,000 | — |
Source: LHDN's official relief table for each year of assessment; the YA2026 (Budget) row comes from the Ministry of Finance's Budget tax measures until LHDN publishes its official table. Synced daily by ListBelanja.
What changed for YA2026
- No change in the cap or conditions from YA2025.
How to claim it with ListBelanja
- Mark this relief in the Tax tab if it applies to you.
- ListBelanja adds it to your tax calculation within the RM8,000 cap.
- At e-Filing time the value is ready in the right box with a Copy button.
Frequently asked questions
What is the Disabled child relief cap for YA2026?
The Disabled child relief cap for YA2026 is RM8,000, according to the Budget 2026 tax measures (Ministry of Finance). LHDN has not published the official YA2026 table yet; this page updates itself when it does.
Do I need to keep receipts for Disabled child relief?
This relief doesn't depend on purchase receipts, but keep supporting documents (for example certificates, OKU cards or birth certificates) where relevant.
Did the Disabled child cap change for YA2026?
The cap is the same as in YA2025.
Who can claim Disabled child relief?
Claimed for each child who meets the age, study or disability conditions. Each child is claimed by ONE taxpayer only (father or mother) — not split and not claimed twice.
What proof should I keep for Disabled child relief?
No purchase receipt is needed — keep documents that prove eligibility. The child's disability (OKU) card issued by the Department of Social Welfare (JKM). Keep everything for 7 years — LHDN may ask for it during a review.