Books & Publication Subscription Relief: Current Position (Lifestyle)

Current position: no separate book relief

A common question: "Can I claim tax for buying books?" An honest answer based on the current table: there is no separate book relief in HASiL's Tax Reliefs table. Book purchases and publication subscriptions are now treated under the Lifestyle Relief (item 9), as one of the combined subitems.

Source: HASiL — Tax Reliefs (Individuals), item 9, Year of Assessment 2025 tab (see Official sources section).

Amount: within the combined Lifestyle RM2,500 (limited)

The books/publications subitem is part of the combined RM2,500 (limited) cap of item 9 Lifestyle. This amount is shared with other subitems:

• Purchase of or subscription to books / journals / magazines / newspapers / similar publications (subitem 1);
• Purchase of personal computers, smartphones or tablets (subitem 2);
• Monthly internet subscription bill payments;
• Fees for skills-upgrading/self-development courses.

Meaning: if you buy RM1,500 of books and a RM1,500 computer in the same year, your combined claim is capped at RM2,500 — not RM3,000.

Source: HASiL — Tax Reliefs (Individuals), item 9, YA 2025 tab (see Official sources section).

What about e-readers?

Electronic reading devices are not listed separately in the table. Subitem 1 covers reading material (books/journals/magazines/newspapers/publications), while hardware devices such as personal computers, smartphones or tablets are in subitem 2. Whether a particular e-reader device qualifies to be classified under subitem 2 is not detailed on the table page — verify with HASiL or a tax adviser.

History: there used to be a separate RM1,000 book relief

On older Year of Assessment tabs of the same official page, there used to be a separate relief "Purchase of books, magazines, journals and publications RM1,000 (limited)". This item was consolidated into Lifestyle in a later year. This means the RM1,000 figure is the old position — not the current position.

Things to verify before publication — these items still await official HASiL confirmation — re-check with HASiL before making decisions.

• YA 2026 amounts: there is no YA 2026 tab on the Reliefs page at the review date; YA 2026 figures are not published by HASiL → re-verify before mentioning YA 2026.
• The definition of "prohibited reading material" is not detailed on the page — do not determine the definition without a source.
• The history of the separate amount (RM1,000) is recorded from old tabs of the same official page; the exact YA number of the transition needs to be confirmed at fact-check (this item still awaits official HASiL confirmation — re-check with HASiL before making decisions).

Caveat

• Do not write "RM1,000 book relief" as the current position — that is the old position.
• State the figure as "within the combined Lifestyle RM2,500 (limited)" — do not generalize RM2,500 for books alone.
• Do not carry the "Not for business use" condition of the computer subitem over to books without a source — it is a computer-subitem condition.

How much can be claimed?

• Books/publications: no specific limit — but the whole of item 9 is RM2,500 (limited) for YA 2025.
• Claims are reported in Form BE/B (e-Filing) under the Lifestyle item.
• Keep purchase/subscription receipts as supporting documents. The general tax record-keeping practice is 7 years (see General Ruling No. 5/2000).

Simple calculation example

Ms Sarah buys in YA 2025:

• Books and magazines: RM800;
• Digital newspaper subscription: RM300;
• Tablet (for self-learning): RM1,900.

Total item 9 spending: RM800 + RM300 + RM1,900 = RM3,000. The claim is capped at RM2,500 (limited) — RM500 above the limit cannot be claimed.

Frequently Asked Questions (FAQ)

Q. Can I claim book purchases as a separate relief? A. No — there is no separate book relief in the current table. Books are treated under Lifestyle (item 9), shared within the RM2,500 (limited) cap for YA 2025.

Q. Are magazine/newspaper subscriptions eligible? A. Yes — subitem 1 covers the purchase of or subscription to books / journals / magazines / newspapers / other similar publications (excluding prohibited reading material).

Q. Can I claim RM2,500 for books alone? A. No — RM2,500 is the combined limit of the whole item 9 Lifestyle, shared with computers/smartphones/tablets, internet and course fees.

Q. What about e-readers? A. E-reader devices are not listed separately. Subitem 1 covers reading material; subitem 2 covers personal computers/smartphones/tablets. The classification of e-reader devices has not been confirmed (this item still awaits official HASiL confirmation — re-check with HASiL before making decisions) — verify with HASiL or a tax adviser.

Glossary

• Tax relief — a deduction from taxable income that reduces the tax payable.
• Limited (Terhad) — maximum amount that can be claimed.
• Lifestyle (item 9) — combined relief for lifestyle spending (books/ publications, computers/smartphones/tablets, internet, course fees).
• Prohibited reading material — term on the official page; definition not confirmed at this review.
• YA — Year of Assessment.