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YA2026 reliefs count spending up to 31 December 2026 — keep every receipt now.Start now →

Tax reliefs · YA2025

Lifestyle — sports tax relief — YA2025

Lifestyle — additional relief for sports equipment, facility rental, competition fees and gymnasium membership

YA2025 cap
RM1,000
Receipt needed
Keep receipts as proof

LHDN has not published YA2026 caps yet; YA2025 caps are shown and this page updates itself as soon as the new table is out.

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Updated

Who qualifies & what counts

Lifestyle Additional relief for the use / benefit of self, spouse, child and parents for:

  • Purchase of sports equipment for sports activities under the Sports Development Act 1997
  • Payment of rental or entrance fees to sports facilities
  • Payment of registration fees for participating in competitions where the organiser is approved and licensed by the Commissioner of Sports under the Sports Development Act 1997

Official source: Full conditions on LHDN's website

How to claim it with ListBelanja

  1. Scan the receipt as soon as you buy — or forward the e-receipt to your family's receipt address.
  2. AI matches eligible items to Lifestyle — sports relief and adds them up.
  3. The RM1,000 cap is applied automatically, and the remaining cap is shown so you know how much more you can claim.
  4. At e-Filing time the total is ready in the right box with a Copy button.

Frequently asked questions

What is the Lifestyle — sports relief cap for YA2025?

The Lifestyle — sports relief cap for YA2025 is RM1,000, according to LHDN's official table.

Do I need to keep receipts for Lifestyle — sports relief?

Yes. Keep the receipt or invoice as proof for 7 years — LHDN may ask for it during a review.