Personal Computer Relief: Current Position (Lifestyle)

Current position: no separate computer relief

There is no separate computer relief in the current Tax Reliefs table. Purchases of personal computers, smartphones or tablets are treated under the Lifestyle Relief (item 9) as a combined subitem.

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 computer subitem is part of the combined RM2,500 (limited) cap of item 9 Lifestyle, 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 a RM2,000 computer and RM1,000 of books 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).

Important condition: not for business use

The "Not for business use" condition is an explicit condition of the computer subitem. If a computer is bought for business use (e.g. your own business), it is not eligible under this subitem — business expenses are treated separately in the business income computation.

History: there used to be a separate RM3,000 computer relief

On older Year of Assessment tabs of the same official page, there used to be a separate relief "Purchase of personal computers for individuals (once every 3 years) RM3,000 (limited)". This item was consolidated into Lifestyle in a later year. The RM3,000 every 3 years 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 history of the separate amount (RM3,000 once every 3 years) 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).
• The definition of "business use" is not detailed on the page — do not determine the definition without a source.

Caveat

• Do not write "RM3,000 every 3 years computer 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 computers alone.
• Keep the "Not for business use" condition — it is an explicit subitem condition.

How much can be claimed?

• Computers/smartphones/tablets: 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 receipts as supporting documents. The general tax record-keeping practice is 7 years (see General Ruling No. 5/2000).

Simple calculation example

Mr Hafiz buys in YA 2025:

• Laptop (personal use): RM2,800;
• Reference books: RM400.

Total item 9 spending: RM2,800 + RM400 = RM3,200. The claim is capped at RM2,500 (limited) — RM700 above the limit cannot be claimed.

Frequently Asked Questions (FAQ)

Q. Can I claim my laptop purchase? A. Yes — under Lifestyle (item 9, subitem 2), provided it is not for business use, and within the combined RM2,500 (limited) cap for YA 2025.

Q. Are smartphones and tablets also eligible? A. Yes — subitem 2 covers personal computers, smartphones or tablets.

Q. I bought a computer for my business — can I claim it here? A. No — this subitem is explicitly "Not for business use". Computer expenses for a business are treated in the business income computation.

Q. Can I still claim RM3,000 every 3 years? A. No — that is the old position. Current position: within the combined Lifestyle RM2,500 (limited) (YA 2025). The YA 2026 tab has not been published by HASiL.

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).
• Business use — term on the official page; definition not confirmed at this review.
• YA — Year of Assessment.