How much is the Lifestyle - additional (sports) relief for YA 2025?

Claim what you actually spent, up to RM1,000.00. The figure comes from the official LHDN 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.

Tax relief · Year of Assessment 2025

Lifestyle - additional (sports)

Claim what you actually spent, up to RM1,000.00.

What is this relief?

An EXTRA relief just for sport — up to RM1,000 — on top of the RM2,500 lifestyle relief. It covers sports equipment, renting or entering a sports facility, gym or training fees, and sports-competition registration fees, for you, your spouse, child or parent.

Who qualifies

Sports equipment for a sport listed under the Sports Development Act 1997 (not a motorised two-wheel bicycle); rental or entrance fee to a sports facility; and registration fees for a sports competition.

What to keep as proof

Keep the receipt for each purchase, rental, fee or registration.

Frequently asked questions

How much is the Lifestyle - additional (sports) relief for YA 2025?: Claim what you actually spent, up to RM1,000.00. The figure comes from the official LHDN 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.
Who qualifies for the Lifestyle - additional (sports) relief?: Sports equipment for a sport listed under the Sports Development Act 1997 (not a motorised two-wheel bicycle); rental or entrance fee to a sports facility; and registration fees for a sports competition.
What proof should I keep to claim Lifestyle - additional (sports)?: Keep the receipt for each purchase, rental, fee or registration.

Official source

Applies to Year of Assessment 2025.

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

See what this relief saves you

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See every YA 2025 relief in one guide

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.