Introduction
Did you know that in Malaysia, you can claim income tax relief when purchasing a hearing aid? This makes hearing aids not only a health investment but also a financial relief opportunity. The Inland Revenue Board of Malaysia (LHDN) recognizes hearing aids as basic supporting equipment for disabled individuals. Here’s a simple guide on eligibility, the claiming process, and how audiologists can support you.
Eligibility for Hearing Aid Tax Relief
You can claim hearing aid expenses under “Basic Supporting Equipment for Disabled Individuals (OKU)” provided by LHDN.
Who is eligible?
- Any Malaysian taxpayer who has purchased a hearing aid for:
- Themselves, spouse, child, or parent who is officially registered as an OKU (Orang Kurang Upaya) with the Department of Social Welfare (JKM).
OKU Registration Requirement:
- The individual with hearing loss must apply for an OKU card through JKM.
This requires:
- A hearing assessment report from an audiologist.
- ENT specialist’s and audiologist’s signature confirming the severity of hearing loss on the JKM OKU application form.
- The completed form must be submitted to the district JKM office for approval. Once approved, an OKU card will be issued.
How Much Can You Claim?
You can claim up to RM6,000 per year under this category. This claim is separate from other medical expense reliefs (e.g., serious disease treatments).
Step-by-Step Process to Claim Hearing Aid Tax Relief
Step 1: Get a Hearing Assessment
- Visit a licensed audiologist for a hearing test and diagnosis.
Step 2: Register for OKU Card
- Get the audiologist to complete the JKM OKU form.
- Obtain ENT specialist’s signature on the form.
- Submit to the district JKM office and wait for OKU card approval.
Step 3: Purchase Your Hearing Aid
- Buy from an authorized hearing care provider.
- Request an official receipt (must include name, registration number, and hearing aid details).
Step 4: Collect Supporting Documents
- Keep the purchase receipt, audiologist/ENT certification letter, and OKU card copy.
Step 5: File Your Tax Relief
- During income tax filing (e-Filing BE Form), claim under:
“Purchase of basic supporting equipment for disabled self, spouse, child or parent” - Keep documents safely for LHDN inspection if requested.
How Audiologists Can Help
Audiologists play an important role beyond fitting hearing aids:
- Diagnosis & Certification – Provide the professional assessment needed to complete the JKM OKU application form.
- Documentation Support – Help prepare reports and supporting letters for tax purposes.
- Process Guidance – Explain the OKU registration process and how to submit the form to JKM.
- Aftercare & Proof of Purchase – Ensure clients receive proper receipts, warranty cards, and follow-up services.
Key Takeaways
- Hearing aids qualify for tax relief in Malaysia, but you must have an OKU card to claim.
- Maximum claim amount: RM6,000 per year under the Basic Supporting Equipment category.
- Essential documents: OKU card, audiologist/ENT certification, and original receipts.
- Audiologists can make the process smoother by assisting with testing, paperwork, and documentation.
If you’re considering a hearing aid, consult a qualified audiologist in Malaysia. You’ll get expert care, plus all the right paperwork to maximize your income tax relief