3.2 Allowable deductions

Malaysia | Commentary

3.2 Allowable deductions

Malaysia | Commentary

3.2     Allowable deductions

Malaysian tax residents (1.1) can claim the following personal deductions in the year of assessment (YA) 2021:

Income deductionAnnual value of deduction from Income
IndividualMYR 9,000
Individual disabledMYR 6,000
Medical/carer needs for parentsMYR 8,000
Support equipment for disabled relativeMYR 6,000
Further education for the individual (not their children or relatives)MYR 7,000
Medical cost for serious disease and for fertility treatment (for themselves, spouse or child)MYR 6,000
Vaccination costsMYR 1,000
SSPN child savings accountNet contribution to the account, up to a maximum of MYR 8,000. Claim period will cease after YA 2022
Contribution to PERKESO (

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