Can I claim gym membership for tax in Malaysia?
Yes — gym and training fees are covered, and importantly they come under a SEPARATE sports relief, not the general lifestyle one.
This is worth knowing because it means gym fees do not compete with your laptop or internet claim: the sports relief is an additional amount on top of the lifestyle relief. It also covers renting or entering a sports facility, sports equipment, and sports-competition registration fees — for you, your spouse, your child or your parent.
The relief this falls under
Lifestyle - additional (sports) — up to RM1,000.00 for YA 2025
Official source: LHDN Explanatory Notes Form BE 2025, item G10 (ITA 1967 s.46(1)(p)(iii) & s.46(1)(u)) — additional lifestyle relief for sports, RM1,000
Work out what it is worth to you
Whether a claim helps depends on the rest of your year — what else you have already claimed against the same limit, and what tax you owe. The calculator works it out from your own figures, free and without an account.
Open the income tax calculatorFiskal is an unofficial guide, not LHDN. Every figure here cites its official source and Year of Assessment. Reliefs change year to year — always check the year attached to any figure. Fiskal prepares your figures; you file on MyTax yourself.