SmarterPik • Updated April 2026 • YA 2025 Tax Filing

OKU Tax Relief Malaysia 2026 — RM 6,000 Disabled Individual, Spouse & Child Relief Explained (YA 2025)

Malaysia's income tax system provides three separate OKU (disabled person) reliefs — for yourself if you are registered disabled, for a disabled spouse, and for each disabled child. Together, these can add up to RM 15,000+ in additional relief on top of standard personal and family reliefs. All three require valid JKM (Department of Social Welfare) registration — a medical letter alone is not sufficient.

Three OKU Tax Reliefs — Overview

Disabled Individual — Self RM 6,000

You are personally registered as OKU with JKM

RM 6,000 additional relief on top of the standard RM 9,000 personal relief. Total personal claim if OKU: RM 15,000.

Section 46(1)(e) of the Income Tax Act 1967

Disabled Spouse RM 5,000

Your spouse is registered OKU AND has no income

RM 5,000 additional on top of the RM 4,000 spouse relief. Total spouse claim if OKU + no income: RM 9,000. (Updated from RM 3,500 in Budget 2025.)

Claimed under Part F Reliefs — "Kecacatan Suami/Isteri"

Disabled Child — Per Child RM 6,000

Each child registered OKU with JKM — NO age limit

RM 6,000 additional per disabled child, stacked on the standard child relief (RM 2,000 for child under 18, or RM 8,000 for university). Age limit waived for disabled children.

Standard child relief applies too — total up to RM 14,000 per disabled university child

OKU Relief Stack — Maximum Chargeable Income Reduction

Taxpayer Profile	Relief Components	Total OKU-Enhanced Relief	vs. Non-OKU
Registered OKU (self only)	Personal RM 9,000 + OKU self RM 6,000	RM 15,000	+RM 6,000
Non-OKU with OKU spouse (no income)	Personal RM 9,000 + Spouse RM 4,000 + OKU spouse RM 5,000	RM 18,000	+RM 5,000
Non-OKU with 1 disabled child (under 18)	Personal RM 9,000 + Child RM 2,000 + OKU child RM 6,000	RM 17,000	+RM 6,000
Non-OKU with 1 disabled child (at university)	Personal RM 9,000 + Child RM 8,000 + OKU child RM 6,000	RM 23,000	+RM 6,000
OKU self + OKU spouse + 1 disabled university child	RM 9,000 + RM 6,000 + RM 4,000 + RM 5,000 + RM 8,000 + RM 6,000	RM 38,000 (personal/family reliefs alone)	+RM 17,000

These figures represent the OKU-enhanced personal and family reliefs only. Adding EPF (RM 4,000), insurance (RM 6,000), and lifestyle (RM 2,500) can push total reliefs to RM 50,000+ for OKU households. At the 19% bracket, each additional RM 1,000 in relief saves RM 190 in tax.

OKU Self Relief — Tax Saved by Income Bracket

The RM 6,000 OKU self relief is applied to your chargeable income before tax calculation. Here's what it saves at each bracket:

Chargeable Income (RM)	Marginal Rate	OKU Self Relief (RM 6,000)	Annual Tax Saved
20,001 – 35,000	6%	RM 6,000	RM 360
35,001 – 50,000	11%	RM 6,000	RM 660
50,001 – 70,000	19%	RM 6,000	RM 1,140
70,001 – 100,000	25%	RM 6,000	RM 1,500
100,001 – 250,000	26%	RM 6,000	RM 1,560

JKM Registration — The Non-Negotiable Requirement

Critical: Medical Certificate ≠ OKU Registration A letter from a doctor or private hospital confirming a disability does NOT qualify for OKU tax relief. LHDN requires a valid JKM (Jabatan Kebajikan Masyarakat / Department of Social Welfare) registration. Without a JKM-issued OKU registration number, the relief claim will be rejected on audit.

How to register as OKU with JKM:

Visit any JKM district office (Pejabat JKM Daerah) or use the e-OKU portal at eoku.jkm.gov.my
Bring your MyKad (original + photocopy), 2 passport-sized photos, and a medical report from a government hospital or registered specialist
For physical disabilities: government doctor or orthopaedic specialist report. For hearing: audiogram from audiologist. For autism/intellectual: assessment from clinical psychologist
JKM officer reviews the application and classification (physical, hearing, visual, learning, multiple, mental, speech)
If approved, JKM issues OKU registration and updates your MyKad (for new ICs) or issues a separate OKU card
Registration is FREE. Processing takes 2–4 weeks.
Keep the OKU registration number/letter — you will need it for e-Filing and for any LHDN audit

OKU Category	Documentation Required	Assessment Authority
Physical disability (motor)	Medical report: type of impairment, functional limitation, permanence	Government doctor / orthopaedic specialist
Visual impairment	Visual acuity report confirming 20/200 or worse (best-corrected)	Ophthalmologist
Hearing impairment	Audiogram showing bilateral hearing loss ≥ 40dB	Audiologist (government or registered)
Intellectual disability	IQ assessment, adaptive behaviour assessment	Clinical psychologist
Autism spectrum disorder	Diagnostic assessment report (DSM-5 or ICD-11 criteria)	Child psychiatrist / clinical psychologist
Mental illness (chronic)	Psychiatrist report confirming long-term condition	Psychiatrist (government hospital preferred)
Speech/language impairment	Assessment confirming significant communication limitation	Speech-language pathologist
Multiple disabilities	Reports for each qualifying disability	Relevant specialists

Track OKU Relief + All 24 Reliefs Annually — Malaysia Tax Planner 2026

OKU relief, EPF, insurance, lifestyle — our Relief Tracker tab covers all 24 categories. Enter your OKU registration details once, and it calculates your exact tax saving and tracks it year-over-year. RM 42 (RM 9 USD).

Download Tax Planner 2026 — RM 42

How to Claim OKU Relief in e-Filing Form BE (YA 2025)

Have Your OKU Registration Number Ready Your JKM-issued OKU registration number is required when entering OKU relief claims in e-Filing. Keep the original OKU card or registration letter during filing. LHDN may verify the number against the JKM database.

Relief Type	Where in Form BE	Amount	Documentation
Self OKU	Part F (Reliefs) — "Diri Sendiri (OKU)" / "Self Disability"	RM 6,000 (on top of RM 9,000 personal relief)	Own JKM OKU registration number
Disabled Spouse	Part F (Reliefs) — "Kecacatan Suami/Isteri" / "Spouse Disability"	RM 5,000 (on top of RM 4,000 spouse relief)	Spouse's JKM OKU registration number; spouse must have no income
Disabled Child (per child)	Part F (Reliefs) — child section, OKU child line item	RM 6,000 per disabled child (no age limit)	Child's JKM OKU registration number

Combined Relief Calculation Example A non-OKU filer with an OKU spouse (no income) and one OKU child (age 10) can claim: Personal RM 9,000 + Spouse RM 4,000 + OKU Spouse RM 5,000 + Child RM 2,000 + OKU Child RM 6,000 = RM 26,000 in personal/family reliefs alone. Adding EPF, insurance, and lifestyle brings the total above RM 38,000. At the 19% bracket, this saves approximately RM 7,220 in annual income tax.

Disabled Child Relief — No Age Limit, Stacks with Standard Child Relief

The disabled child relief is one of the most misunderstood OKU provisions. Standard child relief ends at age 18 (unless the child is studying full-time). For disabled children, there is NO age limit — you can claim relief for a disabled child of any age, as long as they remain dependent and hold a valid JKM OKU registration.

Child Situation	Standard Child Relief	OKU Child Additional	Total Per Child
Disabled child, under 18	RM 2,000	RM 6,000	RM 8,000
Disabled child, 18+, not studying	RM 0 (standard age limit) but... RM 2,000 waived for OKU	RM 6,000	RM 8,000 (age limit waived)
Disabled child, at diploma/degree	RM 8,000 (full-time study)	RM 6,000	RM 14,000
Disabled child, adult, still dependent	RM 2,000 (disability waives age limit)	RM 6,000	RM 8,000

For two disabled children (both under 18), the total disabled child relief is RM 16,000 (2 × RM 8,000). This is independent of SSPN, childcare, and other education reliefs.

OKU Relief Scenarios — Common Malaysian Family Situations

Scenario A — OKU Individual Filing

James is registered OKU (physical disability), earns RM 80,000/year

Standard personal relief RM 9,000 + OKU self RM 6,000 + EPF RM 4,000 + insurance RM 6,000 + lifestyle RM 2,500 = RM 27,500 in reliefs. Without OKU, it would be RM 21,500 → tax RM 9,025. With OKU RM 27,500 → tax RM 7,725. OKU relief saves RM 1,300/year.

OKU saves: RM 1,300/year at RM 80K income

Scenario B — Spouse Registered OKU

Ahmad earns RM 60,000, wife Siti is OKU (hearing impairment), no income

Spouse relief RM 4,000 + OKU spouse RM 5,000 = RM 9,000 from spouse claims alone. Without OKU spouse: RM 4,000. With OKU spouse: RM 9,000. Additional RM 5,000 reduction → saves RM 950 at 19% bracket. Over 20 years: RM 19,000 in cumulative tax savings from the OKU spouse relief upgrade alone.

OKU spouse saves: RM 950/year at RM 60K income

Scenario C — Child with Autism (Adult, Not Studying)

Parent's child (age 22) has autism, registered OKU, no employment

Without OKU: child relief would expire at age 18 (RM 0). With OKU: age limit waived — claim RM 2,000 standard child + RM 6,000 OKU child = RM 8,000 per year. At 25% bracket: RM 2,000/year in tax savings. Over 15 years (age 22–37): RM 30,000 total savings. The RM 8,000 annual claim continues for as long as the child remains dependent and holds valid JKM registration.

OKU adult child saves: RM 2,000/year at 25% bracket

Frequently Asked Questions — OKU Tax Relief Malaysia 2026

How much OKU tax relief can I claim in Malaysia for YA 2025?

There are three separate OKU (Orang Kurang Upaya / disabled person) reliefs in Malaysia's income tax system for YA 2025. (1) Disabled individual — self: RM 6,000 additional, on top of the standard RM 9,000 personal relief, making the total personal relief RM 15,000 if you are registered OKU. (2) Disabled spouse: RM 5,000 additional, stacked on top of the RM 4,000 spouse relief, making RM 9,000 total if your spouse is OKU and has no income. (3) Disabled child: RM 6,000 additional per disabled child, stacked on the standard child relief (RM 2,000 for child under 18, or RM 8,000 for child in university). All three require valid OKU registration with the Department of Social Welfare (Jabatan Kebajikan Masyarakat, JKM).

What qualifies as a 'disabled person' (OKU) for Malaysian income tax relief purposes?

For income tax purposes, a 'disabled person' is defined under the Persons with Disabilities Act 2008 (Akta Orang Kurang Upaya 2008) as a person who has long-term physical, mental, intellectual, or sensory impairment that, in interaction with various barriers, may hinder their full and effective participation in society on an equal basis with others. Critically, you MUST be registered with the Department of Social Welfare (JKM) and hold a valid OKU registration card (MyKad OKU or OKU card). A medical certificate alone does not qualify. Self-diagnosis, private hospital letters, or informal disability documentation do not qualify — only JKM-issued registration does.

I have a physical disability — how do I register as OKU with JKM to claim the tax relief?

To register as OKU with JKM: (1) Visit any JKM district office or use the e-OKU portal at eoku.jkm.gov.my. (2) Bring your MyKad, passport-sized photo, and a medical report from a government hospital or registered specialist confirming your disability. (3) For physical disabilities: a government doctor or specialist confirms the impairment. For learning disabilities/autism: assessment from a clinical psychologist. For hearing impairment: audiogram from an audiologist. (4) JKM reviews and issues the OKU registration number and MyKad OKU endorsement (for new ICs) or separate OKU card. Processing typically takes 2–4 weeks. Registration is FREE. Without a valid JKM registration number, you CANNOT claim any OKU tax relief.

My OKU registration card is expired — can I still claim OKU tax relief for YA 2025?

In Malaysia, OKU registration through JKM is typically permanent for permanent disabilities (e.g., physical impairment from birth, limb loss). The OKU card/registration does not expire for permanent conditions. However, some conditions classified as OKU (e.g., certain mental health conditions, some developmental conditions) may have temporary registrations that need renewal. If your OKU registration is on a temporary basis and has expired, you will need to renew it at JKM before the tax filing deadline. For permanent OKU registrations, the card remains valid and you can claim the relief. Check your OKU card/registration letter to confirm whether it is permanent (kekal) or temporary (sementara).

Can I claim OKU child relief if my disabled child is over 18 and not in university?

Yes. The standard child relief normally stops at age 18 (unless the child is studying full-time). However, for disabled children, the age limit is waived entirely — you can claim the RM 2,000 standard child relief plus the RM 6,000 OKU child additional relief (total RM 8,000 per disabled child) regardless of age, as long as the child has a valid JKM OKU registration. A disabled child who is 25, 35, or any age — if registered OKU with JKM and still dependent — qualifies for both reliefs. The RM 8,000 university relief is available separately if the disabled child is also studying full-time at a recognised institution (making the total RM 14,000 for a disabled university student in that case).

How do I claim OKU tax relief in e-Filing Form BE for YA 2025?

In MyTax e-Filing Form BE (YA 2025): (1) For self OKU relief (RM 6,000): go to Part F — Reliefs, find 'Diri Sendiri (OKU)' or 'Self (Disabled)'. The RM 6,000 is applied on top of your standard RM 9,000 personal relief. (2) For disabled spouse (RM 5,000): go to Part B — Husband/Wife/Alimony section, then in Part F find 'Kecacatan Suami/Isteri' (Husband/Wife Disability). Enter RM 5,000. (3) For disabled child (RM 6,000 per child): go to Part F — find the child disability relief section. Enter RM 6,000 per qualifying disabled child. You will need your OKU registration number (from your JKM card or registration letter) and may be asked to upload or reference the OKU card. Keep the OKU card and any supporting medical documentation for 7 years in case of LHDN audit.

Is the OKU relief amount different for Budget 2025 compared to previous years?

For YA 2025, the key change is the disabled spouse relief increased from RM 3,500 to RM 5,000 (announced in Budget 2025, effective from YA 2025). The disabled individual (self) relief remains RM 6,000, and the disabled child relief remains RM 6,000 per child. If you claimed a disabled spouse in YA 2024, the amount was RM 3,500. For YA 2025 (filing in 2026), it is RM 5,000. Make sure your Tax Planner or manual calculation reflects the updated RM 5,000 figure. LHDN's e-Filing system should pre-populate the updated amount.

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