Better to be safe than sorry lah I wouldn't claim

swimming goggles and swimwear bole x

running shoe cannot la, unless LHDN come out with their official statement say sport shoe is claimable. Minister's words can be trusted then won't have many issue and uturn later.

https://www.kbs.gov.my/phocadownload/2023/P...%202023%201.pdf

This. This one can easily maximized.

The RM500 one on the other hand..

sport still claimable under 2500 category?



https://www.pwc.com/my/en/publications/mtb/...income-tax.html


2500:
Lifestyle relief consolidated with the following:

purchase or subscription of books, journals, magazines, newspaper and other similar publications (in the form of hardcopy or electronic) for the purpose of enhancing knowledge
purchase of personal computer, smartphone or tablet
internet subscription
fees for any other upskilling or self-enhancement courses

1000:
Sports Equipment and Activities relief for own use, spouse or child (w.e.f. YA 2025 include parents):

Cost of purchasing sports equipment, entry / rental fees for sports facilities and registration fees for sports competition
Gym membership fees
Sports training fees charged by registered sports clubs / societies / companies