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. Employment income only means Form BE. 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.
Employment income only. Salary, bonus, allowances, EA form from your employer, and nothing else. 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 | Employment income only | Anyone with business income (plus salary if you have one) |
| Deadline (YA 2025) | 30 Apr 2026 · e-Filing 15 May | 30 Jun 2026 · e-Filing 15 Jul |
| 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.
