The lifestyle tax relief lets you claim up to RM2,500 per year against your taxable income for specific personal purchases. It is one of the most commonly claimed reliefs in Malaysia — and one of the most commonly misunderstood. People either leave money on the table by not claiming qualifying items, or assume purchases qualify when they do not.
This guide covers exactly what falls inside the RM2,500 lifestyle relief for Year of Assessment 2025 (YA2025), what does not qualify, and where the confusion between "lifestyle" and "technology" relief comes from.
What the Lifestyle Relief Covers (YA2025)
For YA2025, the lifestyle relief is a single combined category worth up to RM2,500. You can claim any combination of the following:
1. Books, Journals, Magazines, and Newspapers
Physical and digital formats both qualify. This includes:
- Printed books (fiction, non-fiction, textbooks, reference)
- E-books and digital publications (Kindle purchases, Apple Books)
- Magazine subscriptions (print or digital)
- Newspaper subscriptions (print or digital — The Star, NST, Berita Harian, etc.)
- Academic journals and professional publications
The key requirement is that it must be a publication — a book, periodical, or journal. Educational apps that are essentially digital textbooks generally qualify; general entertainment apps do not.
2. Personal Computer, Smartphone, or Tablet
One purchase of a computer, smartphone, or tablet counts toward the RM2,500 lifestyle relief. This covers:
- Laptops and desktop computers
- Smartphones
- Tablets (iPad, Samsung Galaxy Tab, etc.)
Important for YA2025: The technology purchase is included within the same RM2,500 lifestyle cap — it is not a separate relief. If you bought a RM3,000 phone, you can only claim RM2,500 total for the entire lifestyle category, not RM2,500 for the phone plus another RM2,500 for books and gym.
3. Sports Equipment and Gym Memberships
Purchases and fees related to physical activity qualify:
- Gym memberships (monthly or annual)
- Sports equipment (rackets, running shoes used for sport, cycling gear, swimming goggles)
- Entry fees for sporting events and competitions
- Rental of sports facilities (court bookings, futsal field rental)
The purchase must be for sports or physical exercise. Athleisure clothing worn casually does not count — LHDN's position is that the item must be used for the sport itself.
4. Internet Subscription
Your home internet or mobile data plan qualifies. This includes:
- Home broadband (Unifi, Maxis Fibre, Time, etc.)
- Mobile postpaid data plans
- Portable WiFi subscriptions
You can only claim the internet subscription portion. If your mobile plan bundles voice + data, claim the full plan amount — LHDN accepts bundled telco plans under this category.
What Does NOT Qualify
This is where most people get it wrong. The following are not claimable under lifestyle relief:
| Item | Why It Doesn't Qualify | |------|----------------------| | Netflix, Spotify, Disney+, YouTube Premium | Streaming services are entertainment subscriptions, not publications or internet access | | Gaming consoles (PS5, Xbox, Nintendo Switch) | Not classified as personal computers or tablets | | Smart TVs, smart speakers, smartwatches | Not in the computer/smartphone/tablet category | | General electronics (cameras, headphones, monitors) | Only computers, smartphones, and tablets qualify | | Casual clothing and shoes | Must be sports-specific equipment | | Food supplements and vitamins | Not sports equipment or physical activity |
Warning
Streaming services are not internet subscriptions.
This is the single most common mistake. Netflix, Spotify, and similar streaming platforms are entertainment services — they require internet access but are not themselves internet subscriptions. LHDN does not accept them under the lifestyle relief. Your Unifi bill qualifies. Your Netflix bill does not.
The Lifestyle vs Technology Relief Confusion
Between YA2017 and YA2023, LHDN offered a separate RM2,500 relief specifically for the purchase of a personal computer, smartphone, or tablet. This was in addition to the lifestyle relief, meaning taxpayers could claim up to RM5,000 total across both categories.
For YA2024 and YA2025, this separate technology relief has been folded back into the lifestyle relief. The total cap is RM2,500 for everything — books, internet, sports equipment, and technology purchases combined.
This means that if you buy a RM2,500 laptop, your entire lifestyle relief is used up. There is no additional headroom for gym memberships or book purchases in that assessment year.
Check the current year's LHDN guidelines before filing. The government has changed the structure of this relief multiple times, and it may change again for YA2026. The authoritative source is the LHDN website at hasil.gov.my under "Tax Reliefs for Resident Individual."
How to Claim: Receipts and Declaration
Keep Your Receipts
LHDN does not require you to upload receipts when filing via e-Filing. But you must keep them for 7 years in case of an audit. Acceptable proof includes:
- Physical receipts and invoices
- Digital receipts (email confirmations from online purchases)
- Bank/credit card statements showing the transaction (as supporting evidence, not sole proof)
- Gym membership confirmation letters
Where to Declare
When filing your annual return via mytax.hasil.gov.my:
- Navigate to Section C — Claim for Deductions / Reliefs
- Find the Lifestyle relief row
- Enter the total amount of qualifying purchases for the year, up to RM2,500
You do not need to itemise each purchase in the e-Filing form. Enter the total. Keep the itemised receipts in your own records.
How Much Is the Lifestyle Relief Actually Worth?
The relief reduces your chargeable income, not your tax bill directly. The actual tax saving depends on your marginal tax rate:
| Your Top Tax Bracket | Full RM2,500 Relief Saves You | |---------------------|------------------------------| | 1% (RM5,001 – RM20,000) | RM25 | | 3% (RM20,001 – RM35,000) | RM75 | | 6% (RM35,001 – RM50,000) | RM150 | | 11% (RM50,001 – RM70,000) | RM275 | | 19% (RM70,001 – RM100,000) | RM475 | | 25% (RM100,001 – RM400,000) | RM625 |
At the 19% bracket — which covers many mid-career professionals earning RM70,001 to RM100,000 — the full RM2,500 lifestyle relief puts RM475 back in your pocket. That is real money for purchases you were probably making anyway.
The Bottom Line
The lifestyle relief is straightforward once you know the boundaries. Books, internet, sports, and one gadget per year — all under one RM2,500 cap. Streaming services, gaming consoles, and general electronics are out. Keep receipts for 7 years. Declare the total in Section C.
If you have not yet filed your YA2025 return, our complete income tax filing guide walks through the full e-Filing process from start to finish, including all other reliefs you may be eligible for.
Related Guides
- How to File Income Tax in Malaysia — Complete Guide for Employees — step-by-step e-Filing walkthrough with full relief table and tax bracket breakdown
- EPF Complete Guide 2026 — Account 1, 2 & 3 Explained — your EPF contributions are a separate RM4,000 relief on top of lifestyle
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Every guide on money.com.my is fact-checked against primary sources (LHDN, Bank Negara Malaysia, Gazette Orders) before publication. If you find an error, email corrections@money.com.my — corrections are published with a dated amendment note.