ListBelanja
Form B vs Form BE — which one is yours?
The first question of every tax season: BE or B? The answer depends on ONE thing — whether there was business income that year. Salary only: BE. Any freelance, locum, gig, online sales, commission or business: B — and Form B includes your salary too, so you never file two forms. The table below compares both; dates & rules are read from LHDN's filing programme, synced every day.
No credit card · BM, English & 中文 · your records live in the cloud, not on one phone
Updated
Checked against official LHDN sources: relief table · rates, deadlines & rules . Checked automatically every day; a change is accepted only after two identical readings. Year of assessment: YA2025.
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Comparison
| Aspect | Form BE | Form B |
|---|---|---|
| Who files | A resident individual without business income | A resident individual with business, professional or partnership income — salary & other income go on the same form |
| Income reported | Employment (EA form), rent (HK-4), taxable dividends, interest & other income | All of the above, plus business profit: sales, allowable expenses, capital allowances |
| e-Filing deadline | 15 May (paper form 30 April) | 15 July (paper form 30 June) |
| Advance payments | PCB deducted by the employer every month | CP500 instalments (6 a year: March, May, July, September, November and January) when LHDN issues them; PCB as well if salaried |
| Records needed | EA form, relief receipts, rental statements | Business accounts — money in, expense receipts, asset list, e-Invoices, HK-4, CP500 — kept 7 years |
| Business losses | — | A current-year loss is set off against other income; the balance is carried forward up to 10 years of assessment |
| In ListBelanja | Tax tab: EA scanned, reliefs from receipts, BE box by box | Side income: sources, money in, expenses, assets, e-B boxes — including salary |
Both? No — one form per person per year
If you drew a salary and had business income in the same year, Form B alone: the salary from your EA form goes into Form B together with the business profit. If the business is a Sdn Bhd, the company files Form C itself and you file BE or B according to your personal income. Rent alone, without a business, stays on BE.
The "Do I need to file?" wizard in the app (5 questions) picks the form & deadline from your income; inside the app, registering a business source switches the form to B automatically.
This year's deadlines
| Item | Date |
|---|---|
| spending that counts for YA2026 reliefs | |
| Form BE e-Filing for YA2026 — paper form | |
| Form BE e-Filing for YA2026 | |
| Form B e-Filing for YA2026 — paper form | |
| Form B e-Filing for YA2026 |
YA2026 deadlines are provisional: worked out from the YA2025 rules until LHDN publishes the YA2026 dates.
Frequently asked questions
My side income is small — still Form B?
Yes, if it is business income (sales, services, commission, gig work) — there is no minimum that turns it into BE. Business expenses are deducted first, so tax applies to the profit, not the sales. The "Do I need to file?" wizard confirms the form and deadline.
I filed BE by mistake although I had a business — what now?
Contact LHDN or use the amendment facility on MyTax within the allowed period; the correct form is B with all your income. Your business records in ListBelanja (money in, expenses, assets) provide the figures for that amendment.
My spouse is salaried, I run a business — can we file jointly?
Joint assessment can be elected by eligible spouses, but business income makes the combined form a Form B. The couples calculator in ListBelanja compares joint and separate assessment with that year's table before you decide.