Sports Equipment Relief: Claim RM1,000 (Additional Lifestyle)

What is the sports equipment relief?

Purchases of sports equipment and sports-related payments can reduce your income tax through a tax relief — a deduction from taxable income. This relief is part of the Lifestyle relief, but in a separate item called "Lifestyle — Additional relief":

Source: HASiL — Tax Reliefs (Individuals), item 10 (see Official sources section).

Structure of item 10: Lifestyle — Additional relief

Item 10 gives RM1,000 (limited) for YA 2025 for the use of self/spouse/child/parents, covering four subitems:

Subitem	Scope
(1)	Purchase of sports equipment for sports activities under the Sports Development Act 1997
(2)	Payment of rental or entrance fees to sports facilities
(3)	Payment of competition registration fees whose organiser is approved and licensed by the Commissioner of Sports under the Sports Development Act 1997
(4)	Gymnasium membership / sports training fees
Total	Item 10: Lifestyle — Additional relief = RM1,000 (limited)

Important: this RM1,000 is separate from the item 9 (basic Lifestyle) cap of RM2,500 (limited). Both items can be claimed, but each has its own limit.

Source: HASiL — Tax Reliefs (Individuals), item 10 YA 2025 tab (see Official sources section).

How much can be claimed?

• Item 10 (Lifestyle — Additional relief): limited to RM1,000 a year (YA 2025), for sports expenses for yourself, your spouse, child or parents.
• Item 9 (basic Lifestyle): a separate limit of RM2,500 a year — do not mix it with the RM1,000 of item 10.
• Claims are reported in Form BE/B (e-Filing) under the Lifestyle relief item.
• Keep sports equipment purchase receipts, rental/entrance fee receipts, competition registration fee receipts and gymnasium membership fee receipts as supporting documents. The general tax record-keeping practice is 7 years (see General Ruling No. 5/2000).

Source: HASiL — Tax Reliefs (Individuals) (see Official sources section).

Simple calculation example

Ms Bala (a salaried employee) buys in YA 2025:

• Sports shoes and a badminton racket: RM650;
• Annual gymnasium membership fees: RM600;
• Badminton competition registration fees: RM150.

Total sports spending: RM650 + RM600 + RM150 = RM1,400.

Amount claimable in item 10:

• Spending RM1,400 → claimed RM1,000 (limited to RM1,000).

Although Ms Bala spends more, her claim is capped at RM1,000 for item 10. If she also buys other items under item 9 (basic Lifestyle), that claim is separately capped at RM2,500. (The value of the tax saving depends on your marginal tax rate.)

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.
• History of the amount: item 10 used to be RM500 (limited) — and before that RM300 for sports equipment only. The exact YA number of the transition is recorded from old tabs of the same official page and needs to be confirmed at fact-check (this item still awaits official HASiL confirmation — re-check with HASiL before making decisions).
• The definition of "sports activities under the Sports Development Act 1997" is not detailed on the table page — do not determine it without a source.

Caveat

• Do not confuse item 10 (additional RM1,000) with item 9 (basic RM2,500) — two separate caps.
• Do not write "RM500 sports relief" as the current position without stating the year.
• State the figure as "RM1,000 (limited)" — do not generalize without the limit.

Frequently Asked Questions (FAQ)

Q. Can I claim all my sports spending? A. No. Item 10 relief is limited to RM1,000 a year (YA 2025), including all four subitems (equipment, rental/entrance fees, competition fees and gym fees).

Q. I bought sports equipment and also pay gym fees — can both be claimed? A. Yes, both are in the same item 10, with a maximum total of RM1,000 a year.

Q. Is this relief the same as the basic Lifestyle relief? A. No. Item 10 is an additional relief separate from item 9 (basic Lifestyle, RM2,500). Each item has its own limit.

Q. Can I claim sports expenses for family members? A. Yes — item 10 covers the use of self/spouse/child/parents. However, the detailed conditions need to be confirmed at fact-check (this item still awaits official HASiL confirmation — re-check with HASiL before making decisions).

Glossary

• Tax relief — a deduction from taxable income that reduces the tax payable.
• Limited (Terhad) — maximum amount that can be claimed.
• Sports Development Act 1997 — the Act referenced by HASiL's official page for certifying sports equipment and licensing competition organisers.
• Commissioner of Sports — the authority that approves/licenses competition organisers under the Sports Development Act 1997.
• Gymnasium — exercise/health facility; its membership fees are eligible under item 10.
• YA — Year of Assessment.