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Form BE without the headache: every relief, every box

Form BE is the tax return for individuals without business income — most salaried employees. ListBelanja collects your reliefs all year from receipts, then shows the number for every MyTax box in screen order.

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Updated

Form BE deadlines

ItemDate
Form BE e-Filing for YA2026 — paper form
Form BE e-Filing for YA2026

Step by step

  1. Scan your EA form — salary, PCB, EPF and SOCSO fill themselves in.
  2. Scan receipts through the year; each one is matched to that year's LHDN reliefs.
  3. Review the suggested reliefs; every category cap is applied automatically.
  4. Open the e-Filing helper: every Form BE box in MyTax screen order, with a Copy button.
  5. After submitting on MyTax, lock that year — records and images are kept as proof.

YA2025 reliefs you can claim

LHDN has not published YA2026 caps yet; YA2025 caps are shown and this page updates itself as soon as the new table is out.

ReliefCap (RM)Receipt needed
Serious illness, fertility, vaccination & dental 10,000Yes
Individual & dependent relatives 9,000No
Disabled child 8,000No
Child 18+ in higher education 8,000No
Parents' medical & care 8,000Yes
SSPN net savings 8,000Yes
First home loan interest 7,000Yes
Disabled individual 7,000No
Life insurance & EPF 7,000Yes
Education fees (self) 7,000Yes
Child learning-disability intervention 6,000Yes
Disabled spouse 6,000No
Disability support equipment 6,000Yes
Education & medical insurance 4,000Yes
Spouse / alimony 4,000No
PRS & deferred annuity 3,000Yes
Childcare & kindergarten fees 3,000Yes
EV charging & food waste composter 2,500Yes
Lifestyle 2,500Yes
Child under 18 2,000No
Child 18+ in A-Level or matriculation 2,000No
Lifestyle — sports 1,000Yes
Medical check-up & mental health 1,000Yes
Breastfeeding equipment 1,000Yes
SOCSO / EIS contributions 350Yes

Tax rates & rebate

Chargeable income (RM)Rate
0 – 5,0000%
5,001 – 20,0001%
20,001 – 35,0003%
35,001 – 50,0006%
50,001 – 70,00011%
70,001 – 100,00019%
100,001 – 400,00025%
400,001 – 600,00026%
600,001 – 2,000,00028%
2,000,000 and above30%

If your chargeable income does not exceed RM35,000, a RM400 personal rebate is deducted straight from your tax. ListBelanja's calculator works it out for you.

Frequently asked questions

Who needs to file Form BE?

Resident individuals without business income — for example salaried employees. If you have business or freelance income, you file Form B instead.

When is the Form BE e-Filing deadline?

The manual Form BE is due by 30 April; e-Filing gets extra time until 15 May. These dates are read from LHDN's rules and update themselves.

Do I get a tax rebate?

If your chargeable income does not exceed RM35,000, a RM400 personal rebate is deducted straight from your tax. ListBelanja's calculator works it out for you.