Tax relief · Year of Assessment 2025
Lifestyle
Claim what you actually spent, up to RM2,500.00.
What is this relief?
Everyday spending on knowledge and connectivity — reading materials, a personal computer, smartphone or tablet, your internet subscription, and skills courses — claimable up to RM2,500.
Who qualifies
Books, journals, magazines or similar reading materials (not banned material); a personal computer, smartphone or tablet not used for business; a monthly internet subscription registered in your own name; and fees for a skills-improvement or self-development course.
What to keep as proof
Keep the receipt for each item. For the internet claim, the subscription must be in your own name.
Frequently asked questions
- How much is the Lifestyle relief for YA 2025?
- Claim what you actually spent, up to RM2,500.00. The figure comes from the official LHDN source: LHDN Tax Reliefs page, YA 2025 table, item 9.
- Who qualifies for the Lifestyle relief?
- Books, journals, magazines or similar reading materials (not banned material); a personal computer, smartphone or tablet not used for business; a monthly internet subscription registered in your own name; and fees for a skills-improvement or self-development course.
- What proof should I keep to claim Lifestyle?
- Keep the receipt for each item. For the internet claim, the subscription must be in your own name.
Official source
Applies to Year of Assessment 2025.
Source: LHDN Tax Reliefs page, YA 2025 table, item 9Related reliefs — Lifestyle & living
See what this relief saves you
Enter your income and tick the reliefs you can claim — the free calculator shows your tax and your saving instantly, using the same official figures.
See what this means for your tax →The Fiskal app tracks this relief and all the others through the year — receipts kept per relief, per year, ready if LHDN ever asks. Fiskal prepares your figures; you file on MyTax yourself.
This is an unofficial, plain-language guide to help you understand Malaysian tax reliefs for the 2025 Year of Assessment. Every figure is based on official LHDN sources (linked throughout), but this page is not a substitute for LHDN's own guidance or your official tax filing.