How can you pay for fertility treatment in Malaysia? EPF, tax relief and government help

There are four kinds of help with the cost of fertility treatment in Malaysia. You can withdraw EPF savings from Akaun Sejahtera for IUI, IVF or ICSI. You can claim income tax relief of up to RM10,000 a year. LPPKN subsidises IUI for eligible couples. And some government and university hospitals offer treatment at subsidised rates. Most insurance plans do not cover fertility treatment.

Each scheme has its own rules, summarised below with links to the official pages. The rules change from time to time, so check the official page before you apply.

EPF: withdrawing from Akaun Sejahtera

Since 11 May 2024, what used to be EPF Account 2 has been called Akaun Sejahtera. The fertility treatment withdrawal now comes from this account.

Who can apply

• EPF members under 55, Malaysian or not, who have savings in Akaun Sejahtera;
• legally married, for treatment for yourself or your spouse;
• whose employer is not paying the full cost.

Which treatments: IUI, IVF and ICSI, at a medical institution in Malaysia. Treatment abroad does not qualify.

How much: there is no fixed ringgit limit. You can withdraw up to the actual treatment cost or your whole Akaun Sejahtera balance, whichever is lower. Husband and wife can apply together. If your employer pays part of the cost, you can only withdraw the balance. You can apply again for later cycles, and for later children.

Before or after paying: the money can go to you if you have already paid, or straight to the hospital if the bill is still outstanding.

What you need

• your MyKad (or passport) and proof of your bank account;
• the hospital bill and original receipt, if you have already paid (receipts must be less than a year old; if a receipt is not in your name, a letter of authorisation from the person who paid);
• the medical report form Laporan Rawatan Kesuburan (LPP-2), filled in, signed and stamped by your doctor, dated within a year of your application;
• your marriage certificate;
• a letter from your employer, and your spouse's employer, confirming how much of the cost they are paying, if any.

How to apply: at any EPF branch, using form KWSP 9D (AHL), or by post. The details and forms are on KWSP's fertility treatment page.

EPF members under 55 can also take money from Akaun Fleksibel at any time and for any purpose, without fertility paperwork, subject to EPF's terms (the minimum is RM50).

Income tax relief (LHDN)

Married taxpayers can claim relief of up to RM10,000 a year for fertility treatment for themselves or their spouse. Fertility treatment covers IUI, IVF and other fertility treatment, including consultation fees and medicines. The RM10,000 limit is shared with medical expenses for serious illness, vaccination and dental treatment.

• Keep the receipt and a certificate from a doctor registered with the Malaysian Medical Council.
• The receipt must be in the name of the person claiming. If the bill is in your husband's name, you cannot claim it yourself.
• The relief is for married Malaysian tax residents.

Budget 2027 proposes renaming this relief "Health and Well-being" from the 2027 year of assessment, keeping fertility treatment and the RM10,000 limit. The details are on LHDN's tax relief page.

We have not found an LHDN ruling on whether egg or sperm freezing counts as fertility treatment. If you are planning to claim for it, ask LHDN or your tax adviser first.

LPPKN's BuAI programme: help with IUI

The National Population and Family Development Board (LPPKN) runs the BuAI programme (Bantuan Rawatan Kesuburan dan Advokasi Infertiliti). It subsidises up to two cycles of IUI in your lifetime, at most one a year, and ends after one live birth. It does not cover IVF.

To qualify:

• you are a legally married couple, and both of you are Malaysian citizens;
• your household income is under RM10,000 a month;
• the wife is under 37 (by year of birth);
• at least one fallopian tube is open and the husband's sperm count and movement are normal;
• you are not getting fertility funding from another agency;
• the treating doctor's clinical assessment confirms you are suitable.

Screening tests are not included, and the consultation and screening must take place at an LPPKN clinic. LPPKN has subfertility clinics in Kuala Lumpur, Johor, Penang and Sarawak. Budget 2027 announced an expansion to around 2,000 couples. See LPPKN's BuAI page.

Government and university hospitals

Some Ministry of Health and university hospitals offer IVF at subsidised rates, but places are limited and waiting lists can be long. To be considered, ask a government health clinic (klinik kesihatan) or your doctor for a referral to a hospital's fertility clinic. It is worth asking how long the wait is likely to be.

Insurance and takaful

Most Malaysian medical insurance and takaful plans exclude infertility treatment. Bank Negara's new standard medical plan, MediAsas, also excludes fertility treatment and assisted reproduction. At least one takaful rider reimburses part of the cost of IUI or IVF, after a waiting period. Check the exclusions in your own policy, and ask your insurer before you start.

Civil servants and employers

Civil servants' medical benefits cover treatment for primary infertility (when a couple has never been pregnant), usually at a government or LPPKN clinic. They do not cover IVF, ICSI or similar assisted conception, or treatment for secondary infertility, when a couple already has a child or has had a pregnancy that ended in miscarriage. Private employers' benefits vary, so check your company's policy.

Coming from abroad

Most of this help is for Malaysians. BuAI requires both spouses to be Malaysian citizens, and tax relief is for Malaysian tax residents. Foreigners who work in Malaysia and have EPF savings can use the EPF withdrawal for treatment here. Patients who travel to Malaysia for treatment usually pay themselves or check what their own insurance covers.

Planning the cost

The cost depends on the treatment you need, the medicines and doses, and the laboratory procedures involved, so ask your clinic for an itemised estimate before you begin. If you are planning to use EPF, check your Akaun Sejahtera balance first and ask your doctor to complete the LPP-2 form.

Sources

• KWSP, Fertility treatment withdrawal and Account restructuring 2024.
• LHDN, Tax reliefs, and Public Ruling No. 7/2025, paragraph 6.6.
• Ministry of Finance, Budget 2027 tax measures.
• LPPKN, Program BuAI, updated 9 June 2026.
• Bank Negara Malaysia, MediAsas.
• JPA, Kemudahan Perubatan (civil servants' medical benefits), in force from 1 December 2024.

This page is general information, not financial or tax advice.