Lifestyle Relief: Claiming Guide (RM2,500 + RM1,000)

What is lifestyle relief?

Lifestyle relief is a deduction from chargeable income for certain expenses related to daily life. There are two separate reliefs: general lifestyle and sports lifestyle. They can be claimed at the same time, but each has its own limit.

Important: do not mix up these reliefs with other similar-looking reliefs — computers used for learning (G5, tuition fees), breastfeeding equipment (G11, RM1,000 once every 2 years) and EV charging facilities (G21, RM2,500) are separate reliefs.

Source: HASiL — Tax Reliefs (Individuals), Year of Assessment 2025 tab; Explanatory Notes for Form B YA 2025 (see Official sources section).

General lifestyle: RM2,500 (restricted)

General lifestyle relief is RM2,500 (Restricted) for the use/benefit of yourself, husband/wife or child (not parents). Qualifying expenses:

• (i) Purchase of or subscription to books / journals / magazines / newspapers / other similar publications (not prohibited reading material);
• (ii) Purchase of personal computers, smartphones or tablets (not for business use);
• (iii) Monthly bill payments for internet subscriptions (in your own name);
• (iv) Skill-enhancement / self-development course fees.

Source: HASiL — Tax Reliefs (Individuals), item 9; Explanatory Notes for Form B YA 2025, H9 (see Official sources section).

Sports lifestyle: RM1,000 (restricted)

Sports lifestyle relief is RM1,000 (Restricted) for the use/benefit of yourself, husband/wife, child and parents. Qualifying expenses:

• (i) Purchase of sports equipment for sports activities under the Sports Development Act 1997 [Act 576];
• (ii) Payment of rental or entry fees to sports facilities;
• (iii) Payment of registration fees to participate in competitions where the organiser is approved and licensed by the Commissioner of Sports under the Sports Development Act 1997;
• (iv) Gymnasium membership / sports training fees — under subparagraph 46(1)(u)(iv) ACP 1967 (Explanatory Notes for Form B YA 2025).

Source: HASiL — Tax Reliefs (Individuals), item 10; Explanatory Notes for Form B YA 2025, H10 (see Official sources section).

Both reliefs can be claimed at the same time

Both reliefs are separate. You can claim both in the same year, up to a total of RM3,500 for YA 2025 (RM2,500 + RM1,000).

Proof and record-keeping

Keep receipts as proof of purchase/subscription. The general record-keeping practice is 7 years (see Public Ruling (KU) No. 5/2000). Common issues to watch for:

• Claims without receipts — cannot be supported;
• Phones/computers used for business — not eligible (must not be for business use);
• Internet subscriptions in someone else's name — not eligible (must be in your own name).

Source: HASiL — Tax Reliefs (Individuals); Explanatory Notes for Form B YA 2025 (see Official sources section).

Budget 2027 proposals (not yet law)

Budget 2027 proposes (for YA 2027):

• Lifestyle (RM2,500): add AI software/application subscriptions (self, spouse, child) and pet adoption costs + registered veterinary services;
• Sports lifestyle (RM1,000): add sports shoes up to RM300.

Source: MOF — Budget 2027, Tax Measures Annex (see Official sources section).

Remember

• General lifestyle: RM2,500 — self, spouse, child (not parents).
• Sports lifestyle: RM1,000 — self, spouse, child and parents.
• Both are separate and can be claimed together (up to RM3,500 for YA 2025).
• Computers/phones/tablets must be not for business use; internet bills must be in your own name.
• Sports items include parents; general items do not.
• Keep receipts; 7-year record practice.
• Budget 2027 proposals are not yet law.

Frequently Asked Questions (FAQ)

Q. Can I claim relief for buying a smartphone? A. Yes, under general lifestyle (RM2,500) — provided it is not for business use.

Q. Can I claim for children and parents? A. General lifestyle: only yourself, husband/wife or child. Sports lifestyle: includes children and parents.

Q. The internet bill is in my wife's name — can the husband claim it? A. The bill must be in your own name to be claimed as an internet subscription. Verify your situation with HASiL or a tax advisor.

Q. If I buy sports equipment, is it under sports relief? A. Yes — purchasing sports equipment for sports activities under the Sports Development Act 1997 qualifies under sports lifestyle (RM1,000).

Q. Can I claim RM3,500 this year? A. For YA 2025, yes (RM2,500 + RM1,000). The YA 2026 tab has not been published by HASiL — re-verify when the new tab is published.

Glossary

• Tax relief — a deduction from chargeable income that reduces tax payable.
• Restricted — maximum limit on the amount claimable.
• ACP 1967 — Income Tax Act 1967.
• G14/G15 — space codes in Form BE/B for general lifestyle (G14) and sports (G15) (YA 2025).
• YA — Year of Assessment.