Lifestyle Tax Relief YA 2026: What the RM2,500 Covers
What counts for LHDN's RM2,500 lifestyle relief (G9) and the separate RM1,000 sports relief (G10) for YA 2025 and YA 2026, plus Budget 2027 proposals.
- lifestyle relief
- YA 2026
- sports relief
- LHDN
- tax tips
The lifestyle relief for YA 2026 is capped at RM2,500 (Form BE code G9). It covers books and other publications, a personal computer, smartphone or tablet, a monthly internet bill in your own name, and self-improvement course fees. Sports spending is a separate RM1,000 relief (G10), and YA 2026 adds a RM1,000 relief for tourist attraction and cultural programme admission.
The cap and the qualifying items are the same for YA 2025 (filed in 2026) and YA 2026 (filed in 2027).
How much is the lifestyle relief for YA 2026?
RM2,500 a year, shared across all G9 items. It is unchanged from YA 2025, and Budget 2027 proposes keeping it at RM2,500 for YA 2027.
| Relief | Form BE code | Cap | Who the spending can be for |
|---|---|---|---|
| Lifestyle | G9 | RM2,500 | Self, spouse or child |
| Sports | G10 | RM1,000 | Self, spouse, child or parent (parent must be resident in Malaysia) |
| Tourist attraction and cultural programme admission | Not yet published | RM1,000 | YA 2026 only (proposed to extend to YA 2027) |
What qualifies for the RM2,500 lifestyle relief?
Four kinds of spending qualify, according to LHDN's Form BE notes:
- Publications. Books, journals, magazines, newspapers and similar publications, printed or electronic. Banned reading material is excluded.
- Devices. A personal computer, smartphone or tablet for you, your spouse or child, not used for your business. Extra warranty charges do not count.
- Internet. The monthly bill for an internet subscription registered under your own name.
- Courses. Fees for upskilling or self-improvement courses, such as hobby, religion or language classes. They do not need government recognition, but you need a receipt from the course provider.
What does not qualify?
Anything outside those four groups. Common wrong claims:
- Accessories bought on their own (mouse, keyboard, monitor, earphones) and smartwatches, which are not a computer, smartphone or tablet
- Device warranty add-ons
- Internet or phone bills registered in someone else's name
- Prepaid reloads and voice-call charges, which are not a monthly internet subscription bill
- Video and music streaming such as Netflix or Spotify, which are not publications
- Gym fees and sports equipment, which belong under the sports relief, not G9
- Anything used for your business
What counts for the separate RM1,000 sports relief?
Sports relief (G10) is on top of the RM2,500. It covers:
- Sports equipment for activities listed under the Sports Development Act 1997 (not motorised two-wheel bicycles)
- Rental or entrance fees for sports facilities
- Registration fees for competitions whose organiser is licensed by the Commissioner of Sports
- Gym membership and sports training fees from registered clubs or companies
Sports attire, including running shoes, jerseys and swimwear, does not qualify for YA 2025 or YA 2026.
Can I claim concert or museum tickets?
For YA 2026, yes, under a new RM1,000 relief, not under lifestyle. LHDN's 2026 PCB specification lists admission fees to tourist attractions (museums, theme parks, national parks, marine parks, wildlife parks, zoos and geoparks) and to cultural and arts programmes. Accommodation and tour packages are not included. For YA 2025, these tickets do not qualify for any relief.
How much tax does the full RM2,500 save?
It depends on your tax band. Using LHDN's published resident rates, if the whole RM2,500 falls within one band:
| Your top tax band | Saving on RM2,500 |
|---|---|
| 1% | RM25 |
| 3% | RM75 |
| 6% | RM150 |
| 11% | RM275 |
| 19% | RM475 |
| 25% | RM625 |
Don't buy things just to reach the cap. The saving is a fraction of what you spend. The income tax calculator shows the effect on your own figures.
How do I time a device purchase?
The relief follows the date you pay. A laptop bought on 31 December 2026 goes into YA 2026 (filed in 2027); one bought on 1 January 2027 goes into YA 2027 (filed in 2028).
Can my spouse and I both claim?
Yes, if you are assessed separately. Each of you has your own RM2,500 cap, but each receipt can be claimed only once. Internet bills count only for the person the account is registered to.
What does Budget 2027 propose for lifestyle relief?
Budget 2027 proposes, from YA 2027, adding AI software and app subscriptions, pet adoption from registered shelters, and registered vet vaccination and neutering to the RM2,500 lifestyle relief. Skills courses would move out of lifestyle into the education relief, and sports shoes up to RM300 would join the RM1,000 sports relief. These are proposals in the MOF tax measures annex, not current law, and do not apply to YA 2025 or YA 2026.
How long should I keep lifestyle receipts?
Seven years after the end of the year you file the return, per LHDN's Form BE notes. Keep the receipt showing what you bought, the date and the amount, and keep internet bills that show your name.
CukaiMax lets you photograph receipts as you buy, sorts them by relief, and shows how much of the RM2,500 and RM1,000 caps you have used. Start on the free plan.
Sources
- LHDN: Tax relief for resident individuals
- LHDN: Form BE explanatory notes (YA 2025), items G9 and G10
- LHDN: Specification for MTD computerised calculation 2026
- LHDN: Tax rates for resident individuals
- MOF: Budget 2027 tax measures annex
General information, not tax advice. Check LHDN's guidance or a licensed tax agent for your situation.