What tax deductions am I allowed to claim for my children?

For tax purposes a “child” is an “unmarried dependent legitimate child or stepchild or adopted child”.

Below the age of 18

  • For each child below the age of 18 you are allowed to claim RM2,000 yearly.

18 and above (not in higher education)

  • For each child aged 18 and above in full time education (A-levels, foundation years, etc) you are allowed to claim RM2,000 yearly.

18 and above (in higher education)

  • For each child studying within Malaysia for a diploma or higher (foundation years are not counted) you can claim RM8,000.

  • For each child studying outside Malaysia for a degree or higher you can claim RM8,000.

Disabled Children

  • For each disabled child you can claim RM6,000 yearly irrespective of age.

  • For each disabled child in higher education you can claim RM14,000 yearly.

Which spouse should claim for child tax relief?

For spouses who have opted for separate assessment, it is advisable for the parent with the higher income to claim the child relief in order to minimise their tax liability. Spouses living together cannot claim 50% each. If the husband and wife are divorced and both spending on the child's maintenance, then they can claim 50%.  

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