Malaysian tax residents (1.1) can claim the following personal deductions in the year of assessment (YA) (largely unchanged from YA 2021):
| Income deduction | Annual value of deduction from Income, 2024 |
| Individual | MYR 9,000 |
| Individual disabled | MYR 6,000 |
| Medical/carer needs for parents | MYR 8,000, plus an additional MYR 1,000 for a parent's full medical examination |
| 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 10,000, with an additional MYR 1,000 for dental examinations |
| Vaccination costs | MYR 1,000 |
| SSPN |
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Web page updated on 17 Mar 2025 15:47