Lifestyle tax relief has traditionally covered items such as books, computers, smartphones and internet subscriptions. From Year of Assessment (YA) 2027, the eligible expenses are set to reflect changing lifestyles, with subscriptions to AI software and applications included. These subscriptions may be used by the taxpayer, their spouse or their children.

The scope also extends to pet-related expenses. Eligible costs include adopting a pet from a registered animal shelter and paying for vaccinations or spaying and neutering at a registered veterinary clinic.

The overall relief cap remains unchanged at RM2,500.

So, when filing taxes for YA 2027, it may be possible to have an AI subscription on one hand and a cat on the other—and claim eligible expenses for both.

In short: The RM2,500 cap has not increased, but the list of eligible expenses has expanded from the computer era to include AI and pets.

YA 2027生活方式税务减免：纳入AI订阅与宠物护理费用

过去提到生活方式税务减免，大家通常会想到书籍、电脑、手机和网络订阅。从2027课税年度（YA 2027）起，符合减免条件的项目将与时俱进，纳入AI软件及应用程序订阅费用。纳税人本人、配偶或子女使用的相关订阅，均可纳入范围。

减免范围也扩展至宠物相关费用，包括从注册动物收容所领养宠物，以及在注册兽医诊所接种疫苗、进行绝育或结扎的费用。

不过，生活方式税务减免的总上限仍为RM2,500，并未提高。

因此，在申报YA 2027税务时，AI订阅和毛孩子的相关合资格费用，都可能纳入减免范围。

简单来说：RM2,500的上限没有增加，但减免项目已从“电脑时代”扩展至AI与宠物护理。