Lifestyle
10 October 2026
Lifestyle Tax Relief
Did you purchase a smartphone, computer, reading materials or pay for an internet subscription? You may be eligible to claim lifestyle tax relief when filing your income tax, subject to LHDN's conditions.
Maximum relief for YA2025
RM2,500
Combined limit for eligible lifestyle expenses, subject to the applicable conditions.
What expenses qualify?
1. Digital devices
Purchase of a personal computer, smartphone or tablet for personal use, not business use.
2. Reading materials
Purchase or subscription of eligible books, journals, magazines, newspapers and similar publications.
3. Internet subscription
Monthly internet subscription bills registered under the taxpayer's name.
4. Skills and self-development courses
Fees for eligible skills enhancement or self-development courses, subject to LHDN's conditions.
Source: LHDN, Tax Relief for Resident Individuals, Year of Assessment 2025.
Who is eligible?
The relief applies to eligible expenses for the individual, spouse or child, subject to the relevant conditions. The RM2,500 limit is shared across qualifying expenses in this category; it is not RM2,500 for each item.
What should you keep?
- Receipts or invoices for purchases.
- Internet bills showing the subscriber's name.
- Receipts or proof of payment for eligible course fees.
Keep supporting documents in case LHDN requests verification.
Important note
Only expenses that meet LHDN's rules qualify. Not every device, subscription or course is automatically eligible. Check the official guidance for the relevant assessment year before making a claim.
Official reference: