Guide · Checked against LHDN's own pages on 17 October 2026

Form B or Form BE?

If you carry on a business, including a sole proprietorship, a partnership or freelance work run as a business, you file Form B. If you have no business income (a salary, rent, interest), you file Form BE. Both are for residents.

Due dates for YA2025

	Form BE	Form B
Who	Resident, no business income	Resident, with business income
Due date	30 April 2026	30 June 2026
With e-Filing	15 days more (15 May 2026)	15 days more (15 July 2026)
Donations	Part F	Part G
Reliefs	Part G, G1 to G23	Part H, H1 to H23

The relief lines are the same on both forms, numbered 1 to 23 in the same order; only the part letter changes (G9 lifestyle on Form BE is H9 on Form B).

The same box, a different number

What	Form BE	Form B
Employment income	`B1`	`B7`
Rents	`B3`	`B9`
Business income	`(not on BE)`	`B1`
Approved donations	`B9 (from Part F)`	`B18 (from Part G)`
Income transferred from spouse (joint)	`B11`	`B22`
Total relief	`B13 (from G23)`	`B24 (from H23)`
Chargeable income	`B14`	`B25`
Total income tax	`B19`	`B30`
Total rebate	`B21`	`B32`
Tax payable	`B25`	`B36`
Payments for the year (PCB, CP500)	`B27`	`B38`
Balance payable or overpaid	`B28`	`B39`

What Form B adds

Statutory business income (B1) and partnership income (B2), from your own accounts after allowable expenses and capital allowances.
Business losses brought forward (B5) and current-year business losses (B15).
Tax instalments (CP500) count with PCB as tax already paid, in B38.

KlaimJe shows every box for both forms and picks Form B when you enter business income. It does not keep your business books: work out the business income in your own accounts and enter the result.

Let KlaimJe keep score.

Snap a receipt: KlaimJe checks each item against the right relief, tracks your limits, and shows your refund and every MyTax box. English, Bahasa Malaysia, 中文.

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Sources

More guides

Every YA2025 tax relief, explained PCB and your tax refund What counts as proof for your tax claims