For Malaysian filers
Form B or Form BE? The 30-second answer.
Any business income at all means Form B. Freelance, gig work, online selling, commissions, a side hustle next to your day job: all Form B. No business income means Form BE, and that still covers passive income like rent or dividends. Got both salary and side income? Form B, for everything, in one form. That's the whole rule; the rest is detail, deadlines, and what changes once you switch.
No business income. Salary, bonus and allowances from your EA form, plus passive income like rent, dividends or bank interest. Deadline: 30 April / 15 May.
Any business income at all: freelance projects, gig work (Grab, delivery), online selling (Shopee, TikTok Shop), content income, commissions, consulting, a stall, a side hustle. Registered with SSM or not. Deadline: 30 June / 15 July.
Salary + side income. The business income pulls everything into Form B. You file ONE form: employment income goes in its own section inside Form B. You don't file a BE as well.
Partner in a partnership. The partnership files Form P and gives you a CP30 with your profit share; you report that share in your own Form B.
Salary + rental, nothing else. For most landlords, rental is investment income, not business income, so it stays on Form BE. (Running serviced units like a hotel is a different story; if in doubt, ask a tax agent.)
| Form BE | Form B | |
|---|---|---|
| Who | No business income (salary, rent, dividends) | Anyone with business income (plus salary if you have one) |
| Deadline (YA 2026) | 30 Apr 2027 · e-Filing 15 May 2027 | 30 Jun 2027 · e-Filing 15 Jul 2027 |
| Deadline (YA 2025) | Passed: was 15 May 2026 on e-Filing | Passed: was 15 Jul 2026 on e-Filing |
| Business expenses | Not deductible | Deductible against business income |
| Capital allowances | Not applicable | Claimable (laptops, equipment, vehicles used for work) |
| Personal reliefs | Identical | Identical |
| Records to keep | Relief receipts, 7 years | Relief receipts + business records, 7 years |
What actually counts as "business income"?
Anything you do repeatedly, with the aim of making a profit: client projects, regular Shopee or TikTok Shop sales, e-hailing and delivery, tuition, content monetisation, commissions. A true one-off (selling your old PS5) isn't a business. Selling refurbished consoles every month is. You do not need an SSM registration for LHDN to consider it business income; the activity itself is what counts.
What changes when you move from BE to B
Three things, and two of them are good news. One: your business expenses become deductible: internet, software, equipment, the business-use share of mixed-cost items. Two: capital allowances: bigger purchases like laptops get claimed over time under their own rules. Three: more record-keeping. LHDN expects business records, and failing to keep them for 7 years is itself a fineable offence. The deadline also moves: 30 June instead of 30 April.
Frequently asked questions
I have a salary and freelance income. Do I file Form B or Form BE?
Form B. Any business income moves you to Form B, and your employment income is reported inside it (there's a dedicated employment section). You file one form, by the Form B deadline (30 June / 15 July).
Is Shopee / TikTok Shop / Grab income business income?
Yes. If you sell or drive with any regularity to make a profit, LHDN treats it as business income, which means Form B, and it also means you can deduct legitimate business expenses against it.
Are tax reliefs different between Form B and Form BE?
No. Personal reliefs (lifestyle, medical, EPF, insurance, children, parents' medical and the rest) are identical on both forms. What Form B adds is business-side deductions: expenses and capital allowances, which Form BE filers don't have.
I filed Form BE before but started freelancing in 2025. What now?
For YA 2025 you file Form B instead of BE. In MyTaxMate you can switch your tax account from BE to B in place: your receipts and reliefs for the year carry over, and the guided flow walks you through the business income parts.
What if I file the wrong form?
Filing BE when you had business income means your return is incorrect: Section 113 territory (fine of RM 1,000 to RM 10,000 plus up to 200% of any under-paid tax). If you realise you've done this, correct it with LHDN as soon as possible; voluntary corrections are treated far more gently.
