(TAX UPDATE) Does HYROX Qualify for Malaysia's Sports Tax Relief?

Introduction

It was an early morning HYROX training session. Yes, I do this twice a week at 8:00am before CNY. The kind where your lungs are burning and your legs are seriously questioning your life choices. One of my fellow athletes caught me between sets and asked: "Hey, can I claim tax relief for this?"

The question came at the right time. He had just come back from two HYROX races, one in Bangkok last month and one in Singapore last week. Between the HYROX gym fees, race registration, travel, and gear, the costs do add up. So the question of whether any of this is tax deductible is very much on my mind too.

So I did what any tax agent would do: I went to the office, opened the legislation, and found out.

Here is what I discovered.

The Tax Relief Background

Since Year of Assessment (YA) 2021, Malaysia's Inland Revenue Board introduced a lifestyle tax relief specifically for sports activities under paragraph 46(1)(u) of the Income Tax Act 1967 (ITA). The policy intent is clear, to encourage Malaysians to lead healthier, more active lives.

The relief was initially capped at RM500 per year, and effective from YA 2024, this has been increased to RM1,000. It covers three categories of qualifying expenditure:

Purchase of sports equipment for any sport activity defined under the Sports Development Act 1997 [Act 576], excluding motorised two-wheel bicycles.
Rental or entrance fees to any sports facility.
Registration fees for sports competitions where the organiser is approved and licensed by the Commissioner of Sports under the Sports Development Act 1997.

From YA 2024 onwards, the relief was further extended to include gym membership fees or sports training fees paid to associations, clubs, or companies that are either registered with the Commissioner of Sports, or incorporated under the Companies Act 2016 [Act 777] to conduct sports activities listed under the Sports Development Act 1997.

From YA 2025, the relief goes even further, now covering expenditure incurred for an individual's parents, provided the parents are residents of Malaysia.

The claim may be made for expenses under the individual's own name, or under the name of their spouse, child, or (from YA 2025) parent. Every purchase or payment must be supported by a receipt.

The Key Question: Is HYROX a Recognised Sport?

For the tax relief to apply, the sport or activity must be listed under the First Schedule of the Sports Development Act 1997, as amended by the Sports Development (Amendment of First Schedule) Order 2023 [P.U. (A) 60], which came into force on 10 March 2023.

I checked the full list of 103 recognised sports and the short answer is: neither HYROX nor CrossFit appears by name.

However, both could potentially fall under broader categories already listed in the Schedule.

HYROX is a competitive fitness race that combines running with eight functional workout stations. It could arguably qualify under No. 45 (Fitness / "Kecergasan"), No. 61 (Athletics / "Olahraga"), though this traditionally refers to track and field events, or No. 71 (Recreational / "Rekreasi").

CrossFit is a high-intensity functional fitness programme that blends weightlifting, gymnastics, and metabolic conditioning. It could similarly fall under No. 45 (Fitness / "Kecergasan") or No. 71 (Recreational / "Rekreasi").

So Can You Claim or Not?

The honest tax agent's answer is: it depends on interpretation, and you should tread carefully.

Training and competing may qualify if the activity falls within "Fitness" or "Recreational" as listed in the First Schedule. HYROX training sessions at a gym could also fall under the extended relief for gym membership fees or sports training fees, provided the gym is registered with the Commissioner of Sports or incorporated under the Companies Act 2016 to conduct sports activities.

However, whether your specific race organiser is approved and licensed by the Commissioner of Sports is a separate and equally important question, particularly when claiming registration fees.

Here are some practical considerations:

HYROX race registration fees : the Bangkok and Singapore races would not qualify, as the organisers are not approved and licensed by the Commissioner of Sports (COS). That said, there is a rumour floating around about a HYROX Kuala Lumpur event scheduled for end of 2026. If the organiser obtains COS approval, that one could be claimable. Watch this space.

HYROX gym membership fees could qualify, provided the gym is registered with the Commissioner of Sports or incorporated under the Companies Act 2016 to conduct sports activities.

Sports equipment such as HYROX Puma shoes or apparel would unlikely qualify, as these items serve a dual purpose for both sport and leisure, which generally disqualifies them from the specific relief.

Practical Advice

If you are a HYROX or CrossFit enthusiast looking to claim this relief:

Keep all receipts. This is non-negotiable.
Verify your gym or race organiser's status by checking whether they are registered with the Commissioner of Sports or incorporated under the Companies Act 2016.
When in doubt, consult your tax adviser before filing.

As for my training partner who asked the question mid-session, I gave him the same answer. Between the burpees and sled pushes: probably yes, but verify first.

One Last Note

Please do not ask me why I still have a big tummy after all this HYROX training. I will be seriously pissed off.

PS : Authored by Mr Koh Teck Peng, the group principal, in his personal LinkedIn post.

This article is provided for general information only and reflects the author’s personal professional view based on the facts described. It does not constitute tax, legal, or other professional advice and should not be relied upon as a substitute for advice tailored to your specific circumstances. Tax outcomes may vary depending on documentation, ownership, beneficial interest, and actual usage. Readers should consult their own tax adviser and/or legal counsel before taking any action or implementing any arrangement described in this article.

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