I was drenched in sweat at 8am++ HYROX training when my gym kaki asked me a tax question. And honestly? It was one of the best questions I’ve heard in a while.

Every Tuesday and Thursday, 8am sharp, I show up for HYROX training. Lungs burning, legs crying, burpees that make you question every decision you’ve ever made in life.

This is my routine. I chose this.

So there I was, halfway through a sled push, when my training partner tapped my shoulder and asked: “Bro, all this HYROX thing, got tax relief or not?”

I nearly dropped the sled.

He had just come back from HYROX Bangkok last month. Then last week, he flew to HYROX Singapore. Add in the monthly gym training fees, the race kits, the PUMA HYROX shoes, the flights, the hotel… the man spent a small fortune chasing that HYROX finisher medal.

And he wanted to know if IRB boleh tolong sikit.

So I went back to the office after HYROX and did what I always do. I opened the legislation. And here is what I found.

First, the good news: Malaysia has a sports lifestyle tax relief.

Under paragraph 46(1)(u) of the Income Tax Act 1967, there is a dedicated tax relief to encourage Malaysians to live a healthier and more active lifestyle.
From YA 2021, the relief started at RM500 per year.
From YA 2024, it has been increased to RM1,000 per year.
From YA 2025, you can now claim this relief for your parents too, as long as they are Malaysian residents.

This relief covers:
👉 Purchase of sports equipment
👉 Rental or entrance fees to sports facilities
👉 Registration fees for sports competitions (organiser must be licensed by Commissioner of Sports)
👉 Gym membership or sports training fees (gym must be registered with Commissioner of Sports or incorporated under Companies Act 2016 to run sports activities)

Sounds good right? Now let’s talk about HYROX specifically.

So does HYROX qualify?

Here is where it gets interesting.

HYROX is not explicitly listed by name in the First Schedule of the Sports Development Act 1997, which is the official list of 103 recognised sports in Malaysia. Neither is CrossFit, for that matter.

BUT. It could potentially fall under broader categories in the list such as:
✅ No. 45 — Fitness (“Kecergasan”)
✅ No. 71 — Recreational (“Rekreasi”)

So the activity itself? Probably qualifies. But the devil is in the details.

Let’s break down each expense:

1. HYROX gym training fees
   This one has the best chance. If your HYROX gym is registered with the Commissioner of Sports, or incorporated under the Companies Act 2016 to conduct sports activities, your monthly training fees should qualify.
2. HYROX Bangkok or Singapore race registration fee

Sorry bro. Cannot claim.
The organiser is overseas and is not approved or licensed by Malaysia’s Commissioner of Sports. Same goes for HYROX Singapore. The law is very specific on this. The organiser must be licensed locally. Oversea races, no matter how prestigious, do not qualify.

3. HYROX Kuala Lumpur (end of 2026)?

Now THIS is interesting. There is a rumour going around that HYROX is coming to KL by end of 2026. If that happens AND the organiser gets proper COS approval, that race registration fee could be claimable. Keep your eyes open. And keep that receipt when the time comes.

4. PUMA HYROX shoes and apparel

This one is tricky. Sports equipment in general can qualify, but only if it serves a specific sport purpose and is not dual use. HYROX shoes and gym apparel? They can be worn outside the gym. LHDN would likely consider these dual purpose items, which means they probably do not qualify. Stick to claiming equipment that is clearly sport specific.

The honest tax agent’s summary :
HYROX training fees at a qualifying gym? Likely yes.
Bangkok and Singapore race fees? No.
KL HYROX 2026 race fees (if it happens)? Possibly yes, if COS approved.
Shoes and apparel? Probably not.

The key message is this. The tax relief is real, it is generous at RM1,000, and it is worth claiming.

But you need to do it correctly. Verify your gym’s registration status. Keep every single receipt. And if you are not sure, talk to your tax agent before you file.

One last thing …
Please do not ask me why I still have a big tummy after doing HYROX twice a week. I will be very pissed off. 😤

If you found this useful, share it with your gym kaki. They probably have the same question and are too shy to ask.