Budget 2027 expands the tax relief available for caring for parents and grandparents. Previously, the relief was subject to medical-care restrictions and required verification from a doctor. Under the updated rules, eligible care expenses are no longer limited to medical care, and a doctor’s verification is not required.

The relief remains capped at RM8,000. While the maximum amount has not increased, the range of eligible expenses has widened to better reflect the everyday support involved in caring for family members.

Eligible expenses must still be supported by receipts and a carer’s declaration. Keep the relevant documents when making a claim, as documentation—not simply the fact that care was provided—is needed to support the relief.

In short: The relief has not increased, but its scope has expanded to recognise a broader range of eligible care expenses.

CCS | Beyond Numbers

Budget 2027：照顾父母与祖父母的税务减免范围扩大

《2027年财政预算案》扩大了照顾父母及祖父母可申报的税务减免范围。过去，相关减免受到医疗护理方面的限制，并须由医生提供证明。根据调整后的规则，符合条件的照护费用不再仅限于医疗护理，也不再需要医生证明。

减免上限仍为RM8,000。虽然最高减免金额没有增加，但适用费用范围有所扩大，更能反映照顾家人所涉及的日常支持。

申报时仍须保留相关收据，并提供看护人声明。请妥善保存证明文件，因为申报减免需要有文件支持，不能只凭实际提供了照护这一事实。

简单来说：减免金额没有提高，但符合条件的照护费用范围扩大了。

CCS | Beyond Numbers