Lifestyle Relief Malaysia 2026 — What Qualifies, What Doesn't, and How to Claim RM 2,500
The Lifestyle Relief allows Malaysians to claim up to RM 2,500 for books, smartphones, laptops, sports equipment, gym fees, and internet subscriptions. This guide explains exactly what qualifies, what doesn't, how to claim it in e-Filing, and how to maximise it alongside other reliefs.
Lifestyle Relief at a Glance — YA 2025
Maximum claim: RM 2,500 (all categories combined)
Covers: Books/newspapers, personal computer/smartphone/tablet, sports equipment + gym fees, internet subscription
Does NOT cover: Netflix/Spotify, business computers, gaming equipment, digital newspapers (unless LHDN-approved), family members' internet plans
Documentation needed: Receipts or invoices for all purchases claimed
What Is the Lifestyle Relief?
The Lifestyle Relief (Relief Gaya Hidup) was introduced in YA 2017 to encourage Malaysians to read more, stay healthy, and adopt digital technology. Under Section 46(1)(r) of the Income Tax Act 1967, you can deduct up to RM 2,500 from your chargeable income for qualifying lifestyle expenses.
The RM 2,500 is a combined annual cap for all four qualifying categories. You cannot claim RM 2,500 for books AND another RM 2,500 for a smartphone — they all share the same pool.
At a 24% tax bracket, a full RM 2,500 Lifestyle Relief reduces your tax bill by RM 600. At 19%, the saving is RM 475. At 13%, it's RM 325. Every eligible receipt you keep adds up to real tax savings.
The 4 Qualifying Categories (Shared RM 2,500 Cap)
Category 1 — Books, Journals, Magazines, and Newspapers
Counts toward RM 2,500 total cap- Printed books (fiction, non-fiction, reference, self-help)
- Printed academic journals and research publications
- Printed magazines (monthly, weekly, special editions)
- Printed daily and weekly newspapers
- eBooks from LHDN-approved digital platforms (Apple Books, Google Play Books)
- Children's educational books and activity books
- Dictionaries and encyclopedias
- Digital newspaper subscriptions (The Star online, Malaysiakini) — not currently approved
- Magazine app subscriptions (Readly, Magzter) — not on LHDN approved list
- Textbooks if already claimed under Education Relief
Category 2 — Personal Computer, Smartphone, or Tablet
Counts toward RM 2,500 total cap- Laptop or desktop computer for personal use
- Smartphone (iPhone, Samsung, Xiaomi, OPPO, Vivo, etc.)
- Tablet (iPad, Samsung Galaxy Tab, etc.)
- Smartwatch with phone features (contested — keep receipt)
- Computer purchased for business/professional income use
- Device reimbursed by employer (already a benefit — no double claim)
- Gaming consoles (PlayStation, Xbox) — not in the qualifying list
- Second smartphone if you claimed one within 3 years
- Computer accessories alone (keyboard, mouse, monitor without a CPU/laptop)
3-Year Rule for Devices
Personal computers, smartphones, and tablets can only be claimed once every three years per category. If you claimed a laptop in YA 2023, you cannot claim another laptop in YA 2025. However, if you claim a smartphone in YA 2025, you can still separately claim a laptop in YA 2025 (as they are different sub-categories under the same category).
Category 3 — Sports Equipment and Gym / Facility Fees
Counts toward RM 2,500 total cap- Badminton rackets and shuttlecocks
- Running shoes (for jogging/running — specifically for sport)
- Gym membership fees (Fitness First, Celebrity Fitness, True Fitness, local gyms)
- Yoga studio membership fees
- Swimming pool entry or membership fees
- Badminton court rental fees
- Futsal court rental fees
- Football boots and shin guards
- Cycling bicycle, helmet, and cycling-specific equipment
- Tennis rackets, balls, and court fees
- Golf clubs and green fees
- Weights and resistance bands for home gym
- Swimming goggles and swim caps
- General sportswear / athletic clothing (Nike, Adidas shirts — not equipment)
- Sports watches not used for sports tracking (lifestyle watches)
- Trekking poles and hiking gear (trekking not on Sports Development Act list)
- Gaming and e-sports equipment (not a physical sport under the Act)
Category 4 — Internet Subscription
Counts toward RM 2,500 total cap- Home broadband subscription (Unifi, TM Streamyx, Maxis Fibre, TIME, Celcom Broadband)
- Mobile data plan monthly subscription (postpaid plan)
- Prepaid top-up specifically for data (if documented)
- Netflix, Disney+, Amazon Prime (content streaming, not internet access)
- Spotify, Apple Music (music streaming, not internet access)
- VPN subscription (not an internet service provider)
- Family plan internet where you are not the account holder
- Office internet subscription (business expense, not personal relief)
How to Maximise Your RM 2,500 Lifestyle Relief
Since all categories share one RM 2,500 cap, your strategy should be to combine lower-cost recurring items (books, internet) with larger annual purchases (smartphone, gym membership) to approach the full RM 2,500:
| Scenario | Internet (Annual) | Books | Gym Membership | Device | Total Claimed |
|---|---|---|---|---|---|
| Internet-only user | RM 1,200 | — | — | — | RM 1,200 (leaving RM 1,300 unclaimed) |
| Reader + gym goer | RM 1,200 | RM 300 | RM 1,000 | — | RM 2,500 ✓ Full claim |
| Bought a new phone | RM 1,200 | RM 200 | — | RM 1,100 | RM 2,500 ✓ Full claim |
| Bought a laptop (RM 3,000) | RM 1,200 | — | — | RM 1,300 | RM 2,500 ✓ Full claim (capped at RM 2,500 regardless of laptop cost) |
| Gym member + books + internet | RM 1,200 | RM 400 | RM 900 | — | RM 2,500 ✓ Full claim |
Practical Tip: Most Malaysians Already Qualify for the Full RM 2,500
If you pay for internet (RM 100/month = RM 1,200/year) and have a gym membership (RM 100–200/month), you've already hit RM 2,400–3,600 in qualifying expenses. Even without buying a device or books, you are likely close to or over the RM 2,500 cap. The only action required is keeping your bills and receipts — the Lifestyle Relief is effectively "free money" that many Malaysians forget to claim.
Track All 24 Reliefs Automatically — Malaysia Tax Planner 2026
The Malaysia Tax Planner 2026 Excel includes a dedicated Relief Tracker tab covering all 24 eligible relief categories including Lifestyle Relief. Enter your actual spending in each sub-category, and the tracker automatically caps at RM 2,500 and feeds into your total tax calculation. Never miss a receipt again.
Download Malaysia Tax Planner 2026 — RM 42 →How to Claim Lifestyle Relief in MyTax e-Filing
The Lifestyle Relief is claimed in Part F (Reliefs) of Form BE on MyTax. Here is where to find it:
| Step | Action |
|---|---|
| 1 | Log in to mytax.hasil.gov.my → e-Filing → Hantar/Semak Borang → Borang BE (YA 2025) |
| 2 | Navigate to Part F — Reliefs and Rebates |
| 3 | Find "Pembelian buku, jurnal, majalah, surat khabar, komputer, smartphone, tablet, peralatan sukan dan langganan internet" (Lifestyle Relief) |
| 4 | Enter your total qualifying expenditure (the system automatically caps at RM 2,500) |
| 5 | Do NOT separate by category — enter the combined total of all qualifying purchases |
| 6 | Save receipts: you do not upload them during e-Filing, but LHDN may request them if your return is selected for verification |
LHDN does not require you to upload receipts at the time of e-Filing. However, you must retain all original receipts for 7 years. If your return is selected for verification, LHDN will issue a written request for documentary evidence within 5 years of filing.
Lifestyle Relief vs Other Related Reliefs — Don't Double-Count
| Relief | Annual Limit | What It Covers | Separate from Lifestyle? |
|---|---|---|---|
| Lifestyle Relief | RM 2,500 | Books, personal devices, sports equipment + gym, internet subscription | — (this relief itself) |
| Breastfeeding Equipment Relief | RM 1,000 (within Lifestyle cap — reduced to RM 1,000 sub-limit) | Breast pumps, nursing accessories for mothers with children under 2 | Shares the RM 2,500 Lifestyle cap — sub-limit RM 1,000 |
| Medical Expense Relief | RM 10,000 | Serious disease medical treatment, fertility treatment, dental treatment (RM 1,000) | YES — fully separate from Lifestyle Relief |
| Education (Self) Relief | RM 7,000 | Fees for recognized higher education institutions and professional courses | YES — fully separate. Do NOT double-claim textbooks under both |
| EPF + Life Insurance | RM 7,000 combined (RM 4,000 EPF + RM 3,000 insurance) | EPF employee contributions + life/education insurance premiums | YES — fully separate from Lifestyle Relief |
| SSPN Savings Relief | RM 8,000 | Deposits into SSPN-i (Skim Simpanan Pendidikan Nasional) for children | YES — fully separate from Lifestyle Relief |
The Lifestyle Relief is claimed independently of EPF, medical, education, and SSPN reliefs. Only the breastfeeding equipment sub-relief shares the RM 2,500 Lifestyle cap (capped at RM 1,000 within the RM 2,500). All other major reliefs are separate pools with their own caps.
Lost Your Receipts? Here's What to Do
If you cannot locate receipts for qualifying purchases:
- Bank statements — Debit card or credit card statements showing purchases at bookstores (MPH, Kinokuniya, Popular), phone shops, or sports retailers can serve as supporting evidence. Annotate the statement to identify each qualifying purchase.
- Internet bill history — Unifi, Maxis, TIME, and Celcom all allow you to download monthly bill history from their customer portal. Download 12 months and keep as PDF for your records.
- Gym membership statement — Most gyms can provide an annual membership statement or payment history on request.
- eBook purchase history — Apple Books and Google Play Books maintain a full purchase history that you can access from your account settings.
- Online shopping receipts — Lazada, Shopee, and other platforms email order confirmations that serve as receipts. These are acceptable as supporting documentation.
Do Not Claim Without Any Evidence
If you have genuinely zero documentation for a purchase (no receipt, no bank statement, no online order record), do not claim that expense. LHDN's audit process requests specific documentation — unsupported claims attract penalties including a 45% increase on undercharged tax.
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Compare Personal Loans — RinggitPlus →Frequently Asked Questions — Lifestyle Relief Malaysia 2026
What is the Lifestyle Relief in Malaysia and how much can I claim?
The Lifestyle Relief (Relief Gaya Hidup) is a personal income tax relief under Section 46(1)(r) of the Income Tax Act 1967. For YA 2025, you can claim up to RM 2,500 in total for eligible purchases across four categories: (1) books, journals, magazines, and printed newspapers including eBooks from approved platforms; (2) personal computers, smartphones, and tablets purchased for personal use (not for business); (3) sports equipment for sports activities listed under the Sports Development Act 1997, and gym membership or facility fees; (4) monthly internet subscription fees. All four categories share the same RM 2,500 annual cap — you cannot claim RM 2,500 for each category separately.
Can I claim a laptop for Lifestyle Relief in Malaysia?
Yes — a personal laptop or personal computer qualifies for Lifestyle Relief under the 'personal computer' category, provided it is purchased for personal use and not for business or professional income generation. The claim is limited to your share of the RM 2,500 Lifestyle Relief cap (combined with all other qualifying lifestyle purchases). If you also purchase books, sports equipment, or pay for internet, those costs all come out of the same RM 2,500. You can claim a new personal laptop once every three years under this relief. Keep the purchase receipt as supporting documentation for LHDN verification.
Does my Netflix or Spotify subscription qualify for Lifestyle Relief?
No — video streaming services (Netflix, Disney+, Amazon Prime), music streaming (Spotify, Apple Music), and similar digital entertainment subscriptions do NOT qualify for Lifestyle Relief. The internet subscription component of Lifestyle Relief covers your home broadband or mobile data plan (e.g. Unifi, Maxis Fibre, TM, Celcom, Digi) — not the content subscriptions riding on top of that connection. Only internet access service charges to an internet service provider (ISP) qualify.
I bought a smartphone this year. Can I claim it even if I also use it for work?
LHDN's interpretation is that the smartphone must be for personal use. If you use your smartphone for both personal and work purposes (which is common), you can still claim the Lifestyle Relief — LHDN does not require exclusive personal use in practice, as most people use their devices for both. However, if your employer reimburses you for the phone or provides a phone as a benefit-in-kind (which would appear on your Form EA), you cannot claim the same phone for Lifestyle Relief — that would be a double claim. If you paid for your own phone out of pocket with no employer reimbursement, the claim is valid.
What sports equipment qualifies for Lifestyle Relief?
Sports equipment that qualifies must be used for sports activities listed under the Sports Development Act 1997. This includes: football/futsal equipment, badminton rackets and shuttlecocks, tennis rackets and balls, running shoes (for sport, not casual wear), cycling helmets and cycling equipment, swimming goggles and equipment, golf clubs and balls, basketball and basketball shoes, gym equipment (weights, resistance bands), and other equipment used in formally recognised sports. Yoga mats, fitness apparel, and general sportswear may be challenged by LHDN — keep receipts and be prepared to show the equipment is specifically for sporting activity, not general fitness or fashion.
Can I claim gym membership under Lifestyle Relief?
Yes — gym membership fees are explicitly eligible under the Lifestyle Relief's sports equipment and facility category. This includes monthly gym membership (e.g. Fitness First, Celebrity Fitness, True Fitness, FF360, local gyms), yoga studio memberships, swimming pool fees, badminton court rental fees, and other sports facility usage fees. Keep all monthly receipts or the gym's official annual statement as proof. The combined total of gym fees plus sports equipment purchases plus all other lifestyle categories is capped at RM 2,500 per year.
What books and reading materials qualify for Lifestyle Relief?
Qualifying reading materials include: printed books (non-fiction and fiction), printed journals and academic publications, printed magazines, printed newspapers (daily or weekly), and eBooks purchased from approved digital platforms such as Apple Books, Google Play Books, and LHDN-approved eBook stores. What does NOT qualify: digital newspapers (unless specifically approved by LHDN as an e-Publication), magazine app subscriptions (e.g. Readly, Magzter — these are not approved platforms in LHDN's current list), comic books in some interpretations (though physical comics in bookstore format are generally accepted), and textbooks already covered under the Education Relief. Keep purchase receipts for all books and reading materials.