Gentle Reminder: This post is for YA2024 (transactions that happen from 1 Jan 2024 to 31 Dec 2024), which is what you will be submitting for your personal income tax in year 2025. Don't get confused with income tax relief for YA2025.
What can you claim?
- Purchase of sports equipment
- Rental or entrance fee to sports facility
- Registration fee for sports competition
- Gym membership or sports training fee
These expenses can be for yourself, your spouse or your child.
Purchase of sports equipment
- INCLUDE sports equipment for any sports under the Sports Development Act 1997 *
- INCLUDE those purchased in-store or online.
- INCLUDE those purchased locally or overseas.
- EXCLUDE motorised two-wheel bicycles.
- EXCLUDE general sports attire like jerseys, sports shoes and pants.
Rental or entrance fee to sports facility
- INCLUDE any sports facility
Registration fee for sports competition
- The organizer must be approved and licensed by the Commissioner of Sports under the Sports Development Act 1997
Gym membership or sports training fee
- INCLUDE sports training for any sports under the Sports Development Act 1997 *
- Sport training must be provided by associations/ clubs/ companies registered with the Commissioner of Sports or incorporated under the Companies Act 2016
List of sports under the Sports Development Act 1967
- Aikido
- Aquatics
- American Football
- Weightlifting
- Badminton
- Dart
- Basque pelota
- Sailing
- Cycling
- Canoeing
- Skiing
- Baseball
- Biathlon
- Billiard
- Bodybuilding
- Boccia
- Handball
- Netball
- Basketball
- Football
- Volleyball
- Bowling
- Lawn bowls
- Boules
- Flying disc
- Capoeira
- Chess
- Draughts
- Bridge
- Dodgeball
- Fistball
- Spinning top
- Gymnastic
- Goalball
- Golf
- Wrestling
- Arm wrestling
- Hapkido
- Hockey
- Ice stock sport
- Judo
- Jujitsu
- Kabaddi
- Karate
- Fitness
- Kempo
- Kendo
- Korfball
- Cricket
- Curling
- Lacrosse
- Tower running
- Fencing
- Jump rope
- Surf
- Skating
- Archery
- Climbing
- Rowing
- Shooting
- Athletics
- Orienteering
- Paintball
- Cheerleading
- Modern pentathlon
- Dragon boat
- Pickleball
- Table tennis
- Polo
- Rugby
- Recreational
- Roundnet
- Sambo
- Sepak takraw
- Silambam
- Silat olahraga
- Squash
- Softball
- Stacking sports
- Automobile sports
- Powerboating sports
- Underwater sports
- Equestrian sports
- Electronic sports
- Sliding sports
- Fishing sports
- Dancesport
- Traditional games
- Air sports
- Yoga sports
- Taekwondo
- Dragon and lion dance
- Tug of war
- Tchoukball
- Tennis
- Teqball
- Throwball
- Boxing
- Torball
- Triathlon
- Vovinam
- Woodball
- Wushu
How much can you claim?
The total tax relief that you can claim under this category is based on the actual amount you spent during the year, up to the maximum of RM1,000.
How to claim?
- You will need to keep all the supporting documents of your expenses (e.g. receipt, invoice or any proof of payment)
- When submitting your income tax return form (i.e. Form BE or Form B), input the total amount spend during the year 2024 into the specified column for "Lifestyle" relief
You will need to keep the supporting documents for at least 7 years. It is recommended to either save a softcopy of the document in cloud (e.g. Google Drive), or make a photocopy of the document and file in properly.