Previously, claiming tax relief for caring for parents or grandparents could require evidence that medical care was necessary. From Year of Assessment (YA) 2027, the scope is proposed to be wider, covering various care expenses at home, day-care centres and residential care centres—not only medical care.

A caregiver’s declaration and receipts will be sufficient; certification from a registered medical practitioner will no longer be required.

The tax relief limit remains RM8,000. The change is not an increase in the relief amount, but a broader and more practical scope for eligible care expenses.

In short: From YA 2027, care itself may qualify, without the same requirement to demonstrate a medical need.

YA 2027：照顾父母与祖父母的税务减免范围扩大

过去，为父母或祖父母申请照护相关税务减免，有时还需要证明他们确实有医疗护理需求。

从2027课税年度（YA 2027）起，减免范围将有所扩大，涵盖在家照护、日间照护中心及住宿护理中心的各类护理开销，不再仅限于医疗性质的护理。

申请时，提供看护人声明及收据即可，不再需要注册医生出具证明。

减免上限仍为RM8,000。这次调整并非提高减免金额，而是让合资格的照护开销范围更广、更贴近实际。

简单来说：从YA 2027起，照护本身也可能符合减免条件，不再需要以同样方式证明存在医疗需求。