Can I claim sports equipment for tax in Malaysia?
Yes — but only for a sport listed under the Sports Development Act 1997, and a motorised two-wheel bicycle is specifically excluded.
The equipment must be for a listed sport, which is narrower than "anything you exercise with". The exclusion worth knowing is the motorised two-wheeled bicycle — an e-bike does not qualify here. This relief is separate from and additional to the general lifestyle relief, and also covers gym and training fees, facility rental or entry, and competition registration fees.
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.