YA 2025 Form BE (Filing in 2026): A Complete Guide for Individual Taxpayers in Malaysia 

If you are a resident individual taxpayer in Malaysia with income from employment (i.e., salary, bonuses and allowances), then Form BE (Borang BE) is the income tax return you must file with the Lembaga Hasil Dalam Negeri Malaysia (LHDN / Inland Revenue Board). 

 

What Is Form BE?

Form BE (Borang BE) is the personal income tax return form for Malaysian residents who earn only employment income (i.e., individuals who do not carry on business activities) and who must declare their total income, tax deductions, and available reliefs to the tax authority.

This is different from other tax forms such as:

• Form B – for individuals with business or other non-employment income.

• Form M – for non-resident individuals.

 

Who Needs to File Form BE?

You must file Form BE if all of the following apply:

• You are a resident individual in Malaysia for tax purposes.

• Your income in the relevant Year of Assessment consists only of employment income (no business income).

• You received employment income, allowances, salary, bonuses, and benefits subject to tax (e.g., PCB deductions).

If you have business income, rental income, or other non-employment income in addition to employment earnings, you may need to file Form B instead.

 

Form BE vs Other Tax Forms

Tax Form	Who Must File	Type of Income
Form BE	Resident individuals with only employment income	Salary, bonuses, allowances
Form B	Individuals with business or other income sources	Business, rental income
Form M	Non-resident individuals	Malaysia income subject to non-resident tax rates
Form P	All registered partnerships in Malaysia, including professional firms, trading partnerships, and small businesses with two or more partners	Partnership income

How to File Form BE (Step-by-Step Guide)

Since 2024, LHDN requires taxpayers to submit all return forms electronically via MyTax e-Filing. (Manual paper submission is no longer accepted.)

Step 1: Log In to MyTax Portal

• Visit the MyTax portal.

• Log in using your NRIC / Passport number and password.

• If you are a first-time filer, you may need to register and obtain a digital certificate.

Step 2: Select e-Filing and Form e-BE

• Under the ezHasil Services menu, select e-Filing.

• Choose Form e-BE for the relevant Year of Assessment (e.g., Year of Assessment 2025 if filing in 2026).

• Enter your personal details and tax file number as prompted.

Step 3: Complete Your Personal and Income Details

When filling in Form BE, you will typically need to:

• Enter your employment income as detailed on your Form EA provided by your employer.

• Include allowances and bonuses paid to you during the tax year.

• Report other income sources if applicable (e.g., rental income).

• Input tax deductions and reliefs you wish to claim.

 

Tax Reliefs: These can include reliefs for EPF, insurance, medical expenses, education expenses, lifestyle reliefs, and more. Planning and documenting eligible reliefs can reduce your chargeable income.

 

Tax Reliefs You Can Claim (Malaysia YA2025)

Here are some common tax relief categories that can reduce your taxable income when completing Form BE:
 

No	Individual Relief Types	Amount (RM)
1	Individual and dependent relatives	9,000
2	Expenses for parents and grandparents:  i) Medical treatment, dental treatment, special needs and carer expenses(Medical condition certified by medical practitioner) ii) Complete medical examination (Restricted to RM1,000)	8,000 (Restricted)
3	Purchase of basic supporting equipment for disabled self, spouse, child or parent	6,000 (Restricted)
4	Disabled individual	7,000
5	Education fees (Self): i) Other than a degree at masters or doctorate level – Course of study in law, accounting, islamic financing, tehcnical, vocational, industrial, scientific or technology ii) Degree at masters or doctorate level – Any course of study iii) Course of study undertaken for the purpose of upskilling or self-enhancement (Restricted to RM2,000)	7,000 (Restricted)
6	Medical expenses on: i) Serious diseases for self, spouse or child ii) Fertility treatment for self or spouse iii) Vaccination for self, spouse and child (Restricted to RM1,000) Dental examination and treatment (Restricted RM1,000)	10,000 (Restricted)
7	Expenses (Restricted to RM1,000) on: i) Complete medical examination for self, spouse or child ii) COVID-19 detection test including purchase of self-detection test kit for self, spouse or child iii) Mental health examination or consultation for self, spouse or child iv) Purchase of self-health monitoring equipment v) Fees for disease detection tests
8	Expenses (Restricted to RM6,000) for child aged 18 and below: i) Assessment of intellectual disability diagnosis ii) Early intervention programme / intellectual disability rehabilitation treatment
9	Lifestyle Expenses for the use / benefit of self, spouse or child in respect of: i) Purchase or subscription of books / journals / magazines / newspapers / other similar publications (Not banned reading materials) ii) Purchase of personal computer, smartphone or tablet (Not for business use) iii) Payment of monthly bill for internet subscription (Under own name) iv) Skill improvement / personal development course fee	2,500 (Restricted)
10	Lifestyle Additional relief for the use / benefit of self, spouse, child and parents in respect of: i) Purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997 ii) Payment of rental or entrance fee to any sports facility iii) Payment of registration fee for any sports competition where the organizer is approved and licensed by the Commissioner of Sports under the Sports Development Act 1997 iv) Gymnasium membership fee / sports training	1,000 (Restricted)
11	Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed once in every TWO (2) years of assessment)	1,000 (Restricted)
12	Child care fees to a registered child care centre / kindergarten for a child aged 6 years and below	3,000 (Restricted)
13	Net deposit in Skim Simpanan Pendidikan Nasional (Net deposit is the total deposit in 2025 MINUS total withdrawal in 2025)	8,000 (Restricted)
14	Husband / wife / payment of alimony to former wife	4,000 (Restricted)
15	Disabled husband / wife	6,000
16a	Each unmarried child and under the age of 18 years old	2,000
16b	Each unmarried child of 18 years and above who is receiving full-time education ("A-Level", certificate, matriculation or preparatory courses).	2,000
16b	Each unmarried child of 18 years and above that: i) receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation/ preparatory courses). ii) receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate). iii) the instruction and educational establishment shall be approved by the relevant government authority.	8,000
16c	Disabled child	8,000
16c	Additional exemption of RM8,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities	8,000
17	Life insurance and EPF Civil servants’ pension schemes, non-civil servants pension schemes and self-employed category: i) Mandatory contributions to approved schemes or voluntary contributions to EPF (excluding private retirement schemes) or contributions under any written law (Restricted to RM4,000) ii) Life insurance premium payments or family takaful contributions or additional voluntary contributions to EPF (Restricted to RM3,000)	7,000 (Restricted)
18	Deferred Annuity and Private Retirement Scheme (PRS)	3,000 (Restricted)
19	Education and medical insurance	4,000 (Restricted)
20	Contribution to the Social Security Organization (SOCSO)	350 (Restricted)
21	Expenses on charging facilities for Electric Vehicle and domestic food waste composting machine (Not for business use)	2,500 (Restricted)
22	Payment of housing loan interest for first home ownership (Sale and purchase agreement from 1 January 2025 to 31 December 2027) Relief Limit: i. Residential house price up to RM500,000         or ii. Residential house price exceeding RM500,000 up to RM750,000	7,000         5,000

Check LHDN’s official relief list each year as allowances and eligibility can change.

 

Form BE Filing Deadlines (2026)

For the Year of Assessment 2025, the general deadline for submitting Form BE is:

• Standard Deadline: April 30, 2026.

• e-Filing Grace Period: May 15, 2026.

If Form BE is furnished after these dates, it is considered late, and penalties may apply.

 

Penalties for Late Submission and Non-Compliance

Failing to submit Form BE or submitting it late may result in financial penalties under the Income Tax Act 1967. Late filing may attract penalties and interest on any unpaid tax, reinforcing the importance of on-time submission.

 

Tips for Smooth Form BE Submission

To ensure your Form BE filing is accurate and error-free:

• Collect your Form EA from your employer early (usually by 28 February 2026).

• Organise receipts for tax relief eligibility.

• Start your filing early at MyTax e-Filing, which opens in March each year.

• Avoid common mistakes like missing income entries or incorrect relief claims.

 

Form BE is a critical requirement for individual taxpayers in Malaysia who receive employment income. Filing via the MyTax e-Filing portal ensures compliance with LHDN regulations and helps you lawfully manage your income tax liability. By understanding the eligibility criteria, filing process, deadlines, and available tax reliefs, you can complete Form BE accurately and on time.
 

About us

At Reeracoen Malaysia, we are a leading recruitment and executive search firm, dedicated to connecting top talent with the right employers nationwide. Whether you’re a company seeking qualified professionals or a candidate aiming to advance your career, our expert consultants are here to support you.

🔹 For Employers: Get a Free Consultation to discuss your hiring needs and discover how we can help you find the right talent faster.
🔹 For Jobseekers: Explore the Latest Job Opportunities and take the next step toward your career goals today.

With years of experience in Malaysia’s job market, Reeracoen Malaysia continues to bridge opportunities between employers and job seekers — empowering growth, innovation, and success.

 

 

 

Disclaimer:
The information provided in our blog articles is intended for general informational purposes only. It is not a substitute for professional advice and should not be relied upon as such. 
While we strive to provide accurate and up-to-date information, the ever-evolving nature of certain topics may result in content becoming outdated or inaccurate over time. Therefore, we recommend consulting with qualified professionals or experts in the respective fields for specific advice or guidance. Any actions taken based on the information contained in our blog articles are solely at the reader's discretion and risk. We do not assume any responsibility or liability for any loss, damage, or adverse consequences incurred as a result of such actions.
We may occasionally provide links to external websites or resources for further information or reference. These links are provided for convenience and do not imply endorsement or responsibility for the content or accuracy of these external sources. Our blog articles may also include personal opinions, views, or interpretations of the authors, which do not necessarily reflect the views of our organisation as a whole. We encourage readers to verify the accuracy and relevance of information presented in our blog articles and to seek professional advice when needed. 
Your use of this website and its content constitutes acceptance of this disclaimer.

 

References

• BP-AST. What Is Form B, Form BE & Form P? — overview for Malaysian tax forms.

• Sinar Daily & IRB. 2025 Tax Return Form Filing Programme — e-Filing guidance and timeline changes.

• eCentral. Panduan Isi e-Filing 2025 — e-Filing process and access.

• LHDN RF Filing Programme 2026 — BE deadlines and late filing guidelines.

• eCentral. Borang BE – Cara Isi e-BE Online — document requirements and process.

• Kira Cukai. Malaysia 2025 Tax Reliefs & Deadlines — tax reliefs and important dates.