Medical Tax Relief Malaysia 2026 — Parents, Insurance, Serious Illness (Complete List)

Malaysian taxpayers can claim up to RM22,000 in medical-related tax reliefs per year for YA2025 (parents RM8,000 + serious diseases RM10,000 + medical and education insurance RM4,000), before any disability reliefs. Most people claim their RM9,000 individual relief automatically and stop there — missing thousands in medical deductions they are already entitled to.

Here is every medical and health-related tax relief available for Year of Assessment 2025 (filed in 2026 via mytax.hasil.gov.my; LHDN sets the filing dates each year, so check its current return-form filing programme), how much each is worth, and exactly how to claim them. Every cap below is LHDN's YA2025 figure; where YA2023 or YA2024 differed, the text says so.

Last updated 17 October 2026 · money.com.my Editorial

Which medical tax reliefs can you claim for YA2025?#

Note: Items 3, 4, and 5 are sub-limits within the RM10,000 serious diseases relief (#2) — they are not additional amounts on top of it. The medical insurance relief (#6) is completely separate from the life insurance + EPF cap (#7).

Always verify current year limits at hasil.gov.my — LHDN may adjust these figures in subsequent Budget announcements.

1. Parents' Medical Relief — Up to RM8,000#

This is the single largest medical relief most working Malaysians can claim, and one of the most commonly missed.

Who qualifies: Any taxpayer who paid for their parents' (and, from YA2025 per the Budget 2027 annex, grandparents') medical treatment, dental care, care or special needs expenses during the assessment year. LHDN's notes define parents as natural parents, or foster parents where you are an adopted child, who are resident in Malaysia; treatment and care must be provided in Malaysia.

What Counts#

• Medical treatment — hospital stays, outpatient treatment, specialist consultations, physiotherapy, dialysis, chemotherapy
• Dental treatment — excluding cosmetic dental treatment
• Complete medical examination and vaccination — together up to RM1,000 within this RM8,000 cap (Budget 2027 annex, Lampiran 3, current position from YA2025)
• Care at home, in day-care centres and in residential care centres — the annex lists these for YA2025; the guide's earlier wording of "registered" nursing homes and day-care centres is not in the annex or LHDN's notes
• Special needs and carer expenses — a carer must be certified as needed by a Malaysian Medical Council (MMC) registered practitioner, with a receipt, or the carer's written certification or work permit; the carer cannot be you, your spouse or your child

What Does NOT Count#

• General living expenses (groceries, utilities, rent) — even if your parents live with you
• Supplements, vitamins, and health foods — these are not medical treatment
• Treatment not certified by a practitioner registered with the Malaysian Medical Council (or the Malaysian Dental Council for dental treatment)
• Accommodation costs that are not care at home, in a day-care centre or in a residential care centre

Key Rules#

RM8,000 is the total for both parents combined. If you spent RM6,000 on your mother's medical bills and RM5,000 on your father's treatment, you claim RM8,000 — not RM11,000.

Siblings and the cap. If you paid RM3,000 and your brother paid RM5,000 toward the same parent's treatment, each should claim only what they actually paid. LHDN's notes we hold state the RM8,000 limit per claimant; they do not say how siblings share it, so the earlier statement that the combined total across all siblings cannot exceed RM8,000 is the guide's reading, not LHDN's wording.

The parent does not need to be a taxpayer. LHDN's notes do not require your parents to file a return; they require them to be resident in Malaysia. The guide's further statement that you cannot claim expenses your parent has also claimed is common sense but is not in the notes we hold.

Documentation Required#

• Medical receipts or hospital bills showing the treatment, date, and amount paid
• Written confirmation from a practitioner registered with the Malaysian Medical Council (or the Malaysian Dental Council for dental treatment) that the parent's condition needs the treatment, examination or care
• Payment proof — bank transfer records, credit card statements, or payment receipts
• For care services: the provider's receipts (a nursing home's receipt should show its registration number; LHDN's notes do not require it)

2. Serious Diseases Relief — Up to RM10,000#

This covers medical treatment for the taxpayer, their spouse, or their children for qualifying serious conditions.

Qualifying Conditions#

The Income Tax Act 1967 (s2) defines a serious disease as AIDS, Parkinson's disease, cancer, renal failure, leukaemia "or other similar diseases". LHDN's Form BE explanatory notes (the YA2024 edition, the latest we hold) add that "other similar diseases" include the following, and the guide lists them from that source:

• Cancer
• Renal failure (kidney failure, including dialysis)
• Leukaemia
• Acquired Immune Deficiency Syndrome (AIDS)
• Parkinson's disease
• Heart attack
• Pulmonary hypertension
• Chronic liver disease
• Fulminant viral hepatitis
• Head trauma with neurological deficit
• Tumour in the brain or vascular malformation
• Major burns
• Major organ transplant
• Major amputation of limbs

The notes say the receipt for treatment and a certification issued by a practitioner registered with the Malaysian Medical Council must be kept. An illness not on this list is a matter to ask LHDN (hasil.gov.my).

Fertility Treatment — YES, It Qualifies#

IVF (in-vitro fertilisation), IUI (intrauterine insemination), and other fertility treatments, including consultation fees and medicines, for the taxpayer or their spouse fall under this RM10,000 relief. LHDN's notes (YA2024 edition) add that the claimant must be a married individual and that the claim needs the receipt and a certification from a practitioner registered with the Malaysian Medical Council. Under joint assessment the spouse's expenses are treated as the assessed spouse's, within the same RM10,000.

You need receipts from the fertility centre and that practitioner's certification.

Sub-Limits Within the RM10,000#

Three sub-limits sit inside the RM10,000 cap (YA2025) — they are not additional:

Example: You had a RM600 full body check-up and spent RM400 on HPV vaccination for your child. That is RM1,000 total from the sub-limits. If you also spent RM5,000 on treatment for a qualifying serious disease, your total claim is RM6,000. The maximum remains RM10,000.

Full body check-up is the most commonly missed sub-relief. Many Malaysians pay for annual health screenings at RM300–RM1,000 per visit and never claim it. If you had a blood test panel, chest X-ray, ECG, and general physical exam at a registered clinic or hospital — that qualifies. Keep the receipt.

Documentation Required#

• Medical receipts from the hospital or clinic
• Diagnosis or treatment confirmation letter from a registered medical practitioner (specialist referral letter, oncology report, fertility clinic receipt)
• Payment proof

3. Medical & Education Insurance Relief — RM4,000#

The cap is RM4,000 for YA2025. It was RM3,000 for YA2023 and YA2024, so older articles and prior-year figures you may remember are out of date for the return filed in 2026.

This relief is for premiums you personally pay on medical insurance, health takaful, or education insurance/takaful policies. LHDN's notes say a medical policy must cover expenses for treatment of a disease, accident or disability and run for 12 months or more, and may be stand-alone or a rider (only the rider premium counts).

What Qualifies#

• Medical card premiums — your personal medical card or hospitalisation plan (AIA, Prudential, Great Eastern, Allianz, or any registered insurer)
• Health takaful contributions — Takaful Malaysia, Etiqa Takaful, Zurich Takaful, Syarikat Takaful Malaysia
• Education insurance/takaful — LHDN's notes require the policy to be contracted by you for yourself, your spouse or child, with the child as beneficiary and maturity payable when the child is aged 13 to 25; where the child is the insured, a payor benefit rider covering you is required
• Critical illness ("dreadful disease") cover — LHDN's notes allow the whole rider premium where the cover is attached to a basic policy, and 60% of the package premium where it is packaged with term life or personal accident cover

For a detailed comparison of what to look for in a medical card, see our guide to the best medical cards in Malaysia 2026. If you prefer a Shariah-compliant option, see our takaful vs conventional insurance guide.

What Does NOT Qualify#

• Premiums your employer pays — you cannot claim relief on premiums someone else paid. LHDN's notes say a group medical policy where the employee pays the premium or contribution does qualify.
• Travel and medical expenses insurance, and waiver benefit riders — LHDN's notes say their premiums are not allowable.
• Personal accident (PA) insurance on its own — LHDN's notes do not list it as a medical policy; where critical illness cover is packaged with PA cover, 60% of the package premium is allowed.
• Investment-linked policy (ILP) premiums — LHDN's notes say only the medical or health benefit counts and that a rider qualifies for its own premium only. We could not confirm from LHDN's documents how an ILP's investment component is treated, so ask your insurer for a statement that separates the medical portion.

Important: This Is Separate from Life Insurance#

Medical/education insurance relief (RM4,000 for YA2025) and life insurance relief (RM3,000, within the RM7,000 EPF combined cap) are two different relief categories. If you have both a medical card and a life insurance policy, you can claim both — up to RM7,000 total.

Many employees have both policies but only claim under one category because they assume it is a single combined cap. It is not. Check your annual premium statements — they typically separate the medical and life components.

Documentation Required#

• Annual premium statement from your insurer or takaful operator
• The statement should show the breakdown between medical/health and life insurance components
• Keep premium payment receipts (auto-debit records, credit card statements)

4. Life Insurance + EPF (Combined RM7,000 Cap)#

While not strictly a "medical" relief, this is frequently confused with the medical insurance relief, so it is worth clarifying here.

Life insurance premiums and EPF contributions share a combined cap of RM7,000:

• EPF (employee's share): up to RM4,000
• Life insurance / family takaful premiums: up to RM3,000
• Combined total: cannot exceed RM7,000

Most salaried employees hit the RM4,000 EPF cap from mandatory contributions alone (RM4,000 EPF is reached from about RM3,020 a month, the Third Schedule band starting at RM3,020.01). The remaining RM3,000 can be claimed against life insurance premiums.

For a full breakdown of how EPF contributions work with this relief, see our EPF tax relief guide.

5. Disability Reliefs#

These additional reliefs (YA2025 caps; the disabled-individual relief was RM6,000 for YA2024) apply when the taxpayer, their spouse, or child is registered as OKU (Orang Kurang Upaya) with the Department of Social Welfare (JKM).

Key requirement: LHDN's notes require the individual to be "certified in writing by the Department of Social Welfare (DSW) as a disabled person". A medical diagnosis alone is not sufficient — the disability must be certified by JKM, which in practice means OKU registration.

Disability-related equipment is covered by a separate relief of up to RM6,000 for a disabled self, spouse, child or parent, who must be registered with JKM; LHDN's notes say basic supporting equipment includes a hemodialysis machine, wheelchair, artificial leg and hearing aids, and excludes spectacles and optical lenses.

How much tax do medical reliefs save? A worked example#

Here is how a typical Malaysian employee earning RM7,000/month (RM84,000/year) could claim medical-related reliefs:

Profile: Anis, 35, working in KL. Has elderly parents, pays her own medical card, and did a full body check-up this year.

Anis's chargeable income before medical reliefs:

• Gross annual income: RM84,000
• Less: individual relief (RM9,000) + EPF (RM4,000) + life insurance (RM2,500) + lifestyle (RM1,800) = RM17,300
• Chargeable income before medical reliefs: RM66,700

With medical reliefs:

• Chargeable income: RM66,700 − RM8,200 = RM58,500
• Anis falls in the RM50,001–RM70,000 bracket: 11% marginal rate

Tax saved from medical reliefs alone: RM8,200 x 11% = RM902

That RM902 is real money back — and Anis claimed it by simply keeping receipts for expenses she was already paying.

How do you claim medical reliefs in e-Filing?#

When you file your return via mytax.hasil.gov.my, medical reliefs are entered in the relief section of Form BE (employees) or Form B (self-employed / business income).

Where Each Relief Appears in e-Filing#

Step-by-Step#

1. Log in to mytax.hasil.gov.my using your MyTax ID
2. Select e-Filing → Form BE (or Form B if you have business income)
3. Navigate to the reliefs part of the form (Part G in LHDN's YA2024 Form BE notes; the e-Filing screens may label sections differently, so follow the on-screen headings)
4. Enter each medical relief amount in its designated line
5. Do not double-enter — LHDN's items G6(i) to (iv), G7 and G8 share one RM10,000 cap, so enter each expense on its own line once
6. Review the auto-calculated total before submission
7. Submit — you will receive a confirmation with a reference number

For a complete step-by-step walkthrough of the entire e-Filing process (not just medical reliefs), see our e-Filing MyTax guide.

Record Keeping#

LHDN's Form BE notes require records to be kept for seven years after the end of the year in which the return is furnished. For every medical relief claimed, keep:

• Original receipts or certified digital copies (scanned, photographed, or emailed by the provider)
• Medical practitioner letters or diagnosis confirmations
• Insurance premium annual statements
• Payment proof (bank statements, credit card records)

LHDN's notes we hold do not say whether electronic copies are accepted, so we cannot confirm that hospital-app histories, e-mailed confirmations or MySejahtera vaccination records will be enough on their own; keep the original receipt where you can. Store everything in a dedicated folder, one per year of assessment.

Which mistakes cost you medical reliefs?#

Mistake 1: Not Claiming Parents' Medical at All#

Many taxpayers pay for their parents' medical bills but assume it is not deductible. It is — up to RM8,000. Dental treatment for your parents qualifies, excluding cosmetic dental treatment.

Mistake 2: Double-Claiming Between Siblings and Parents#

If your parent files their own tax return and claims their own medical expenses, you cannot claim the same expenses. Only one party can claim each receipt. Coordinate with your family to ensure the highest-bracket earner claims where possible — the same RM5,000 receipt saves more tax at a 19% bracket than at a 6% bracket.

Mistake 3: Confusing Medical Insurance (RM4,000) with Life Insurance (RM3,000)#

These are two separate reliefs with two separate caps. If you pay RM2,400/year for a medical card and RM3,600/year for a life insurance policy, you should be claiming RM2,400 under medical insurance (the YA2025 cap is RM4,000) and RM3,000 under life insurance — not lumping RM6,000 under a single category. The e-Filing form has separate fields for each.

Mistake 4: Forgetting the Full Body Check-Up#

The RM1,000 sub-limit for full medical check-ups sits within the serious diseases relief category. Many taxpayers skip this field because they think "I don't have a serious disease." You do not need a serious disease to claim the check-up. If you paid RM500 for a health screening, enter RM500 on the complete medical examination line (item G7(i)); it counts toward the shared RM10,000. That is RM500 x your marginal rate back in your pocket.

Mistake 5: Claiming Supplements as Medical Expenses#

Vitamins, protein powder, health supplements, traditional remedies purchased off the shelf, and wellness products are not medical expenses. LHDN's definition of medical treatment requires diagnosis and treatment by a registered medical practitioner. If a doctor prescribed a specific supplement as part of treatment, keep the prescription and receipt — but over-the-counter self-purchased supplements do not qualify.

Mistake 6: Missing Vaccination Claims#

Routine vaccinations — LHDN's notes list pneumococcal, HPV, influenza, rotavirus, varicella, meningococcal, Tdap and COVID-19 (hepatitis B is not on that list) — paid for yourself, your spouse, or your children qualify for the RM1,000 vaccination sub-limit within the serious diseases relief. Most parents pay for their children's vaccinations at paediatric clinics and never claim them. Keep the vaccination receipt and clinic invoice.

Maximising Your Medical Reliefs — Action Checklist#

Use this checklist before filing your return each year:

• Parents' medical — Collect all medical and dental receipts for parents. Coordinate with siblings on who claims what. Total cap: RM8,000.
• Serious disease treatment — If you, your spouse, or child received treatment for a qualifying condition (including fertility treatment), collect hospital receipts and doctor's letter. Cap: RM10,000 for YA2025.
• Full body check-up — Did you have a health screening this year? Claim up to RM1,000 within the serious disease limit. No serious disease diagnosis needed.
• Vaccination — Collect vaccination receipts for yourself, spouse, and children. Up to RM1,000 within the serious disease limit.
• Mental health — Saw a psychiatrist or clinical psychologist? It counts toward the same RM1,000 check-up sub-limit (shared with check-ups and COVID-19 tests), within the serious disease limit.
• Medical insurance premiums — Get your annual premium statement. Claim up to RM4,000 (YA2025) for medical/health takaful policies you personally pay.
• Life insurance premiums — Separate from medical insurance. Claim up to RM3,000 within the RM7,000 EPF combined cap.
• Disability — If applicable, ensure OKU registration is current. Claim the additional RM6,000–RM8,000 per qualifying family member (YA2025).
• Store everything — Keep receipts for seven years after the end of the year in which you file.

FAQs#

Can I claim medical relief for my in-laws (spouse's parents)?

Not on the wording we hold. LHDN's Form BE notes define parents as natural parents, or foster parents where the taxpayer is an adopted child; they do not mention a spouse's parents, and the Budget 2027 annex adds only grandparents. The earlier statement that the relief covers the spouse's parents, with an RM8,000 cap across all four parents, was not supported by either source and is withdrawn; ask LHDN before claiming in-laws' expenses.

What if my medical expenses exceed the relief limit?

You can only claim up to the cap — RM8,000 for parents' medical, RM10,000 for serious diseases (YA2025). If your parents' medical bills totalled RM12,000, you claim RM8,000. The excess RM4,000 cannot be carried forward to next year. Because LHDN's notes do not say how siblings share the limit, agree who pays and who claims before the year ends.

Does traditional Chinese medicine (TCM) or homeopathy qualify?

LHDN's notes require the receipt and certification to come from a practitioner registered with the Malaysian Medical Council (or the Malaysian Dental Council for dental treatment). We found nothing in LHDN's documents that accepts traditional or complementary practitioners, so we cannot say that TCM or homeopathy qualifies; ask LHDN before claiming. Self-purchased herbal remedies from a shop are not treatment by a registered practitioner.

Can I claim medical expenses paid by credit card?

Yes. The method of payment does not affect eligibility. Whether you paid by cash, bank transfer, credit card, or debit card, the expense qualifies as long as it meets the relief criteria. Your credit card statement serves as payment proof. Just ensure you are claiming in the correct year of assessment — the expense must be incurred (paid) within that calendar year.

Is cosmetic surgery claimable as medical tax relief?

No. Elective cosmetic procedures — facelifts, liposuction, rhinoplasty, Botox, laser skin treatment — are not medical treatment under LHDN's definition. Treatment of a serious disease such as cancer is a serious-disease expense; LHDN's notes do not say whether reconstructive surgery after it is accepted, so ask LHDN.

Related Guides#

• Income Tax Reliefs Malaysia 2026 — Complete List & How to Claim — every personal tax relief available, not just medical
• Malaysia Income Tax Guide 2026 — tax brackets, rates, deadlines, and filing basics
• e-Filing MyTax Guide Malaysia — step-by-step walkthrough of the entire online filing process
• Best Medical Card Insurance Malaysia 2026 — what to look for in a medical card and how plans compare
• Takaful vs Conventional Insurance Malaysia — Shariah-compliant health coverage options

Amendment, 10 October 2026. This guide's YA2025 (return filed in 2026) relief caps were checked against LHDN's relief table (hasil.gov.my/en/individu/pelepasan-cukai/, last updated 26 June 2026) and several were wrong. Medical and education insurance is RM4,000 for YA2025 (RM3,000 for YA2023 and YA2024), not RM3,000. Serious-disease medical expenses are RM10,000, not RM8,000. Disabled individual is RM7,000, not RM6,000; disabled spouse is RM6,000, not RM5,000; disabled child is RM8,000, not RM6,000; a disabled child in higher education is RM16,000, not RM14,000. The three RM1,000 sub-limits were restated as LHDN lists them: check-up, COVID-19 tests, mental health, monitoring equipment and detection tests share one RM1,000, vaccination has its own RM1,000, and dental examination and treatment has its own RM1,000. The marginal rates in the tax-saving examples were wrong (21% and 24% are not YA2025 rates); the YA2025 rates are 11% for RM50,001–70,000 and 19% for RM70,001–100,000, and the worked example was recalculated (RM902 and about RM1,880 instead of RM1,722 and RM3,402). The headline totals ("over RM19,000", "RM18,000+") were replaced with the sum of the three main YA2025 caps, RM22,000. Still outstanding: the claim that the RM8,000 parents' relief extends to the spouse's parents (FAQ on in-laws), the list of qualifying serious diseases, and the e-Filing field names have not been re-checked in this amendment.

Amendment, 11 October 2026. Structural change only: a short answer was added at the top, section headings were rewritten as the questions they answer, and one question was added to the FAQ from this guide's own text. No figure, rule or source was changed. Every figure in the short answer already appears in the body of this guide, and nothing listed above as still outstanding is used in it.

Amendment, 11 October 2026 (EPF threshold). The life-insurance-and-EPF section said mandatory EPF reaches the RM4,000 relief cap "at a monthly salary of approximately RM3,100". RM4,000 ÷ 12 ÷ 11% = RM3,030.30 before the Third Schedule's band rounding, and the contribution table reaches RM4,000 a year from the band starting at RM3,020.01, so the guide now says "from about RM3,020 a month", as our EPF tax relief guide does.

Amendment, 11 October 2026 (parents' dental and serious diseases). Checked by two agents against the Budget 2027 tax annex (belanjawan.mof.gov.my, tax-measures.pdf, Appendix 3, p.7) and the Income Tax Act 1967 s2 (LHDN's consolidation as at 21 May 2024); evidence in the verification log, reliefs-ya2025/evidence-A.md and evidence-B.md. Parents' dental: the guide said "extraction, filling, scaling and cleaning by a registered dental practitioner" and, in the mistakes section, "Even routine dental cleaning (extraction, filling, scaling) for your parents qualifies." → dental treatment excluding cosmetic dental treatment (listed in the annex under "Current Position": "From the year of assessment 2025"); LHDN's own table says only "dental treatment". Serious diseases: the guide said "Heart disease and heart attack" and "Pulmonary hypertension" were on LHDN's list → the guide no longer lists them. The Act's definition names AIDS, Parkinson's disease, cancer, renal failure and leukaemia "or other similar diseases"; it does not name those two. Which other illnesses LHDN accepts as "similar diseases" has not been verified, so this guide neither says they qualify nor that they do not; ask LHDN (hasil.gov.my). The guide said "Other serious diseases as specified by LHDN from time to time" → other illnesses similar to those the Act names (ask LHDN), since no LHDN list was read. Still outstanding: the other entries in the list above (for example kidney failure, chronic liver disease, fulminant viral hepatitis, head trauma, Buruli ulcer) were not re-checked in this amendment.

Amendment, 17 October 2026 (evidence batch H). We re-read this guide against LHDN's Form BE explanatory notes (the repo file lhdn-notes-eBE2025.pdf is the YA2024 edition, cover "Be 2024"), LHDN's YA2025 relief table as saved in the repo (last updated 26 June 2026) and the Budget 2027 tax annex ("Kedudukan Semasa", Lampiran 3 and 4). hasil.gov.my returned a "URL blocked" page to us on 17 October, so nothing from LHDN was fetched again. Corrected: the list of serious diseases now follows LHDN's notes, which name heart attack and pulmonary hypertension as "other similar diseases" (the 11 October amendment had removed them because the Act does not name them; the LHDN notes do), together with chronic liver disease, fulminant viral hepatitis, head trauma with neurological deficit, tumour in the brain or vascular malformation, major burns, major organ transplant and major amputation of limbs; vaccination: the list of eligible vaccines now follows LHDN's notes (hepatitis B is not on it); fertility treatment: LHDN's notes add that the claimant must be married and that consultation fees and medicines are included; parents' relief: the in-laws FAQ said the relief covers the spouse's parents with an RM8,000 cap across four parents, which neither LHDN's notes (natural parents, or foster parents where the taxpayer is adopted) nor the annex supports, so the answer now says it is not supported; grandparents, vaccination (inside the RM1,000 with the complete medical examination) and care at home, in day-care centres and in residential care centres are added from the annex; insurance: employer-paid premiums do not qualify, but LHDN says a group medical policy where the employee pays the premium does; travel and medical expenses insurance and waiver riders are not allowable; critical illness cover is allowed in full as a rider and at 60% when packaged with term life or personal accident cover; the medical policy must cover 12 months or more; the education-policy criteria are added; records: seven years after the end of the year in which you file; disabled individual: LHDN's test is certification in writing by the Department of Social Welfare; the e-Filing table said full body check-ups and vaccinations are "entered within the serious diseases field", but LHDN lists them as separate lines (G7(i), G6(iii)) sharing the RM10,000, and the "Section D" labels are replaced by LHDN's item numbers because LHDN's notes place the reliefs in Part G. Removed as unsourced or contradicted: "Buruli ulcer" from the disease list; the claim that a single IVF cycle costs RM12,000 to RM25,000; the filing date "30 April 2026" in the introduction (we could not read LHDN's filing programme; the sentence now tells you to check it); "registered" nursing homes and day-care centres, and "nursing home registration number" as a document LHDN requires; the statements that the combined sibling total cannot exceed RM8,000 and that you cannot claim what a parent also claimed (both now stated as the guide's reading); "Digital receipts are fully accepted" and the MySejahtera line (LHDN's notes do not say); the TCM answer's "may qualify" and the breast-reconstruction sentence; "applications are made through JKM district offices". Held, unchanged: how an investment-linked policy's investment component is treated. Budget 2027 proposals (RM3,000 postpartum care within the RM10,000, care costs of any kind for parents and grandparents without a medical practitioner's confirmation) apply from YA2027 and are not law until the Finance Bill passes. Review-round fixes (17 October 2026): in "What does not count", (1) "Traditional or alternative medicine that is not administered by a registered practitioner" is replaced by "Treatment not certified by a practitioner registered with the Malaysian Medical Council (or the Malaysian Dental Council for dental treatment)", which is what LHDN's notes require; and (2) "Accommodation costs — unless it is a registered nursing home or care facility" is replaced by "Accommodation costs that are not care at home, in a day-care centre or in a residential care centre", following the annex's list; the word "registered" for nursing homes is not in LHDN's documents. Evidence and hashes: docs/verification-log/evidence-batch-h-oct17/evidence.md.