Which personal tax form do I file, Form BE or Form B, and when?
Use Form BE if you have only employment income and no business income, and Form B if you run a business or earn freelance or partnership income. For YA 2025, the e-Filing deadlines listed were 15 May 2026 for Form BE and 15 July 2026 for Form B.
The form depends on your type of income.
- Form BE: residents with employment income, and no business income.
- Form B: residents with business income, including sole proprietors, freelancers and partners. A director who also has business income (for example a sole-proprietorship on the side) would use Form B.
Deadlines for YA 2025 (as listed by L & Co):
- Form BE: 15 May 2026 for e-Filing
- Form B: 15 July 2026 for e-Filing
Sources differ on the paper deadlines (30 April for BE and 30 June for B are widely quoted), and on whether the later e-Filing date is a formal extension or a standing concession, so use the LHDN calendar for the year you file.
Penalties: failing to file on time can attract fines and penalties for late payment.
What to prepare: EA statement from employer, dividend vouchers, receipts for reliefs, and business accounts if you file Form B. Business owners also need to keep records for seven years.
A company director who receives salary only will file Form BE; the company's own income is reported separately on Form C.
Legal basis
- Income Tax Act 1967, s.77
- Income Tax Act 1967, s.112
Sources
Applies to YA 2025 · Last reviewed 29 October 2026
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
Related questions
- When is the Form C deadline for a Malaysian company?Form C must be submitted electronically within seven months after the company's financial year end. A company with a 31 December year end therefore files by 31 July of the following year. Any tax balance is also due by the same date.
- How and when can I revise my CP204 tax estimate (CP204A)?A company can revise its CP204 estimate in the 6th, 9th and 11th month of its basis period, in any or all of the three. The latest revision is the one used to test the 30% under-estimation penalty. The new instalment starts from the 5th or 6th, 8th or 9th, or 11th instalment respectively.
- What are Form E and CP8D, and when are they due?Form E is the employer's yearly return and CP8D lists each employee's pay. LHDN says both are due by 31 March of the following year. For YA 2025, one guide listed 30 April 2026 as the e-Filing date, so check the calendar for any grace period.
- How often do I file the SST-02 return and when is it due?Registered businesses file the SST-02 return and pay for each two-month taxable period. The return and payment are due by the last day of the month after the period ends, so January-February is due by 31 March. Customs can set a different taxable period on written application, and a return is required even when no tax is payable.
- When does e-Invoicing become mandatory for my Malaysian business?LHDN's timeline: above RM100 million from 1 August 2024, RM25m to RM100m from 1 January 2025, RM5m to RM25m from 1 July 2025, and up to RM5 million from 1 January 2026. Businesses with turnover below RM3 million are exempt, per LHDN's page updated 30 August 2026.