YA2026
RM1,000
YA2027 (Proposed)
RM1,000
What qualifies?
- Equipment for sports listed under the Sports Development Act 1997 (not motorised two-wheelers).
- Rental or entrance fees for sports facilities (badminton courts, pools…).
- Entry fees for competitions approved by the Commissioner of Sports (e.g. marathons).
- Gym memberships and training fees at registered sports clubs.
- For yourself, your spouse, children or parents.
- Proposed from YA2027: sports shoes (up to RM300).
Tips
- Separate from the lifestyle relief — you can max out both.
- Keep receipts from court-booking apps.
Records to keep
Receipts, membership agreements.
What’s changing
- YA2027: Adds sports shoes (up to RM300).
How much tax does the full RM1,000 save?
Single, no bonus, basic reliefs only. Tax saved ≈ amount claimed × your marginal rate.