3.2 Allowable deductions
Malaysian tax residents (1.1) can claim the following personal deductions in the year of assessment (YA) 2021:
| Income deduction | Annual value of deduction from Income |
| Individual | MYR 9,000 |
| Individual disabled | MYR 6,000 |
| Medical/carer needs for parents | MYR 8,000 |
| Support equipment for disabled relative | MYR 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 costs | MYR 1,000 |
| SSPN child savings account | Net 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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