Child Relief Malaysia 2026 — RM 2,000, RM 8,000 & Disabled Child Relief Explained (YA 2025)
Complete guide to child tax relief Malaysia 2026 for YA 2025: RM 2,000 per child under 18, RM 8,000 for university/degree students, additional RM 6,000 for disabled children. Includes how to claim in e-Filing, scenarios with multiple children, SSPN savings link, and common mistakes that cost parents thousands.
Child Tax Relief — Quick Reference (YA 2025)
Child under 18: RM 2,000 per child (no cap on number of children)
Child 18+ in Diploma/Degree at recognised institution: RM 8,000 per child
Child in A-Level / STPM / Matriculation / Foundation: RM 2,000 (same as under-18)
Additional relief for disabled child: RM 6,000 extra per child (on top of above)
SSPN savings (separate relief): Up to RM 8,000 additional — not the same cap
Who claims: One parent only per child — coordinate with spouse before filing
Child Relief Amounts — Complete Breakdown
Malaysia's child tax relief is structured in three tiers based on the child's age and education status. The key mistake most parents make: assuming every child only qualifies for RM 2,000. Once your child enters university or a diploma programme, the relief triples to RM 8,000.
| Child Category | Relief Amount | Conditions |
|---|---|---|
| Child below 18 years old | RM 2,000 | Unmarried. Living or deceased during YA 2025. No education requirement. |
| Child aged 18+ — A-Level / STPM / Matriculation / Foundation | RM 2,000 | Full-time study at pre-university level. Same amount as under-18 tier. |
| Child aged 18+ — Diploma / Degree / Professional qualification | RM 8,000 | Full-time study at a recognised institution (local or overseas MQA-recognised). Unmarried. |
| Disabled child — additional (on top of above) | RM 6,000 extra | Added to whichever tier applies. Disabled child under 18 = RM 8,000 total. Disabled child in degree = RM 14,000 total. |
Real Scenarios: How Much Child Relief Can You Claim?
There is no limit on the number of qualifying children. Your total child relief is the sum of each child's individual relief amount.
Child 1: RM 2,000 + Child 2: RM 2,000
Child 1: RM 2,000 + Child 2: RM 2,000 + Child 3 (degree): RM 8,000
Child under 18: RM 2,000 + Disabled additional: RM 6,000
Child in degree: RM 8,000 + Disabled additional: RM 6,000
Child 1 (degree): RM 8,000 + Child 2 (degree): RM 8,000 + SSPN savings: RM 8,000
Track Every Child's Relief — Malaysia Tax Planner 2026
Our Excel planner has a dedicated Relief Tracker tab covering all 24 tax reliefs including child relief (with separate rows for under-18 vs university vs disabled), SSPN, and more. Know exactly what you can claim before you open e-Filing.
Download Malaysia Tax Planner 2026 — RM 42 →How to Claim Child Relief in e-Filing (Form BE)
Child relief is entered in Part F, Section 3 of Form BE on MyTax. The system pre-fills some data, but you must verify and update child education status manually — LHDN does not automatically know if your child has entered university.
Go to mytax.hasil.gov.my. Select e-Filing → e-BE → Year of Assessment 2025.
Scroll to Part F3 (children). You will see separate fields for: Number of children below 18, Number of children 18+ in full-time tertiary education, Number of disabled children.
Enter the number of children (e.g., "2") not the relief amount. The system calculates the ringgit value automatically (number × RM 2,000 or RM 8,000).
The additional RM 6,000 disabled child relief has its own field. If your child is in the disabled category, enter them in BOTH the regular child field (for RM 2,000 or RM 8,000) AND the disabled additional field (for the extra RM 6,000).
After entering child counts, check the Jumlah Pelepasan (total reliefs) figure at the bottom of Part F to confirm your child relief is correctly computed before submission.
Separated or Divorced Parents: Who Claims Child Relief?
Only one parent may claim child relief for each child in a given tax year. For parents living together and filing jointly (taksiran bersama), the relief is automatically pooled. For parents filing separately or for separated/divorced parents:
| Situation | Who Claims |
|---|---|
| Married, filing separately (taksiran berasingan) | Agree in advance — typically the higher-income parent claims (saves more tax per ringgit of relief) |
| Divorced, child living with one parent | The parent with legal custody or who bears the child's expenses typically claims |
| Divorced, child expenses split 50/50 | One parent claims the full relief for that child — the relief cannot be split between two tax returns |
| Parent paying court-ordered maintenance | The paying parent can claim maintenance payments as a deduction under "Alimony Paid" — separate from child relief |
SSPN Savings — Extra RM 8,000 Relief Linked to Your Child's Education
SSPN (Simpanan Pelajaran Nasional) is a separate education savings scheme administered by PTPTN. If you contribute to your child's SSPN account during YA 2025, you can claim up to RM 8,000 additional relief for those contributions — entirely separate from child relief.
| Relief Type | Cap | Section | Combined? |
|---|---|---|---|
| Child (under 18) | RM 2,000 per child | Schedule 9, Para 1(d) | YES — all claimable together |
| Child (degree/diploma) | RM 8,000 per child | Schedule 9, Para 1(d) | |
| SSPN contributions | RM 8,000 total | Schedule 9, Para 1(h) |
Example: You have one child in university (RM 8,000 child relief) and contributed RM 5,000 to their SSPN account. You claim: RM 8,000 + RM 5,000 = RM 13,000 in combined child-related reliefs. At a 19% tax bracket, that's RM 2,470 in tax savings.
6 Common Mistakes Parents Make with Child Relief
| Mistake | Cost | Fix |
|---|---|---|
| Claiming RM 2,000 for a child in university (should be RM 8,000) | Lose RM 6,000 relief (≈RM 1,140 tax at 19%) | Update the tertiary education field in Part F3 of Form BE |
| Forgetting the RM 6,000 disabled child additional relief | Lose RM 6,000 relief (≈RM 1,140 tax at 19%) | Fill in the OKU/disabled child field separately in e-Filing |
| Both parents claiming the same child | LHDN amendment + 10% surcharge on underpaid tax | Coordinate with spouse — only one parent claims per child |
| Claiming a married child | Invalid claim — may be rejected during audit | Married children (any age) do not qualify for child relief |
| Not claiming SSPN separately | Lose up to RM 8,000 additional relief | Check your SSPN statement — contributions to the account are separately claimable |
| Claiming child who was abroad all year and not enrolled | Invalid claim if child not studying or working | Must be in full-time education at a recognised institution to qualify for the RM 8,000 tier |
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