Paying a carer for your parents or grandparents? Budget 2027 proposes tax relief even for non-medical care

In the recently proposed Budget 2027, the Malaysian government seeks to expand tax relief to include all types of care expenses for parents and grandparents, not limited to medical care, thus eliminating the need for verification from registered medical practitioners.

The proposal includes reducing service tax from 8% to 6% on care centre services for older persons, effective January 2027, and exempting these services from the tax if annual fees are RM96,000 or less.

These measures aim to relieve financial burdens on families while ensuring support for elder care remains accessible and affordable.

KUALA LUMPUR, Oct 10 — For Malaysian taxpayers paying a carer or for care services for their parents or grandparents, the government is proposing to allow them to claim tax relief even if the care is not for medical reasons.

Currently, Malaysians can claim a maximum RM8,000 tax relief for spending on these services in Malaysia for their parents and grandparents, who are required to be living in Malaysia:

Medical treatment at clinics and hospitals

Maximum RM1,000: Full medical examination and vaccinations

Dental treatment (excluding cosmetic dental treatment)

Treatment and care at home, day care centres and residential care centres

Based on existing Inland Revenue Board (LHDN) rules, claims must be supported by the relevant documents, including receipts and medical certification where required:

A medical practitioner registered with the Malaysian Dental Council must certify that their medical condition needs dental treatment;

A medical practitioner registered with the Malaysian Medical Council must certify that their medical condition needs medical treatment, medical examination or care services.

This means that taxpayers currently can only claim for their parents’ or grandparents’ care services if it involves medical care.

Yesterday, in Budget 2027, the Finance Ministry proposed that Malaysians be allowed to claim tax relief on “all types of care expenses” for their parents and grandparents at home, day care centres and residential care centres, instead of limiting it to “medical care”.

Under this proposed change starting from the year of assessment 2027, you will still need a carer’s written declaration or a copy of the carer’s work permit together with receipts, but you can make the tax relief claim without “requiring any verification from a registered medical practitioner”.

Good news for older persons needing care services

In Budget 2027, the Malaysian government also proposes to reduce the current service tax of eight per cent to six per cent for care centre services for older persons, starting from January 2027.

It also proposes to exempt care centre services from service tax if the annual fees for each older person do not exceed RM96,000.

In other words, if an older person is paying RM8,000 or less every month for care centre services, there will be no service tax.

But if the care centre charges more than RM8,000 every month for an older person’s care services, the six per cent service tax could apply, depending on how the exemption is implemented.

Just as an example, if an older person is paying RM8,100 every month for such care services, a six per cent tax on the full fee would mean an additional RM486 per month or RM5,832 per year.

On July 16, 2026, Deputy Finance Minister Liew Chin Tong had in a Dewan Rakyat Special Chamber session noted that the government was carrying out studies to identify categories for care centres for older persons that offer basic or premium care services, in order to determine a targeted service tax collection.

He had said the Finance Ministry would ensure vulnerable groups are not affected by service tax on care services for older persons.

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在最近提出的 2027 年财政预算案中，马来西亚政府寻求扩大税收减免范围，将父母和祖父母的所有类型的护理费用（不仅限于医疗保健）纳入其中，从而免除注册医生的验证要求。

该提案包括将老年人护理中心服务的服务税从 8% 降至 6%（自 2027 年 1 月起生效），并且如果年费为 96,000 令吉或以下，则免除这些服务的税款。

这些措施旨在减轻家庭的经济负担，同时确保老年人护理服务仍然可及且负担得起。

吉隆坡，10 月 10 日讯——马来西亚政府提议，即使照护并非出于医疗原因，马来西亚纳税人如果为父母或祖父母支付照护人员或照护服务费用，也可以申请税收减免。

目前，马来西亚公民可以为居住在马来西亚的父母和祖父母在马来西亚境内消费的这些服务申请最高 8,000 马币的税收减免：

诊所和医院的医疗服务

最高费用1000令吉：全面体检和疫苗接种

牙科治疗（不包括美容牙科治疗）

居家治疗和护理、日间护理中心和住宿护理中心

根据马来西亚内陆税收局（LHDN）现行规定，索赔必须附有相关文件，包括收据和必要的医疗证明：

必须由在马来西亚牙科理事会注册的执业医师证明其病情需要牙科治疗；

必须由在马来西亚医学理事会注册的执业医师证明其病情需要医疗、体检或护理服务。

这意味着，目前纳税人只能为父母或祖父母的护理服务申请报销，前提是该服务涉及医疗保健。

昨天，财政部在 2027 年财政预算案中提议，允许马来西亚人就其父母和祖父母在家中、日托中心和养老院的“所有类型的护理费用”申请税收减免，而不是仅限于“医疗保健”。

根据这项从 2027 课税年度开始的拟议变更，您仍然需要护理人员的书面声明或护理人员的工作许可证副本以及收据，但您可以申请税收减免，而无需“获得注册医生的任何验证”。

对于需要护理服务的老年人来说，这是个好消息

在 2027 年财政预算案中，马来西亚政府还提议从 2027 年 1 月起，将老年人护理中心服务的现行服务税从 8% 降低至 6%。

该法案还提议，如果每位老年人的年度费用不超过 96,000 令吉，则护理中心服务可免征服务税。

换句话说，如果老年人每月支付给护理中心的服务费为 8,000 令吉或更少，则无需缴纳服务税。

但如果护理中心每月向老年人收取超过 8000 令吉的护理服务费，则可能需要缴纳 6% 的服务税，具体取决于豁免是如何实施的。

举例来说，如果一位老年人每月支付 8,100 令吉用于此类护理服务，那么对全部费用征收 6% 的税，就意味着每月额外支付 486 令吉，或每年额外支付 5,832 令吉。

2026年7月16日，财政部副部长刘镇东在下议院特别会议上指出，政府正在进行研究，以确定为老年人提供基本或高级护理服务的护理中心的类别，以便确定有针对性的服务税征收。

他曾表示，财政部将确保弱势群体不会受到老年人护理服务税的影响。

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