What is the minimum income to file Form BE?

For YA 2026, you need to file if your annual income exceeds RM37,333 after EPF deduction.

Can spouses file together?

Yes. Spouses can choose to file jointly or separately. Which option gives lower tax depends on each couple's situation.

What is the difference between Form BE and Form B?

Form BE is for employment income only. Form B is for individuals with business income or other non-employment income.

I have two employers. Which form do I use?

You still use Form BE. Combine the income from the EA forms you received from each employer.

LHDN Form BE.

The income tax form for resident individuals who receive employment income only. Dates follow the pattern of LHDN's last published filing programme (RF Filing Programme 2026, for YA 2025) until LHDN publishes the 2027 programme.

Fill Form BE Calculate your tax

YA 2026e-Filing 2027

Deadline · YA 2026

File Form BE by 15 May 2027

If you earn employment income only and it exceeds RM37,333 a year after EPF, you need to file. Dates follow the pattern of LHDN's last published filing programme (RF Filing Programme 2026, for YA 2025) until LHDN publishes the 2027 programme.

Check if Form BE is for you

e-Filing deadline

15 May

2027

Filing threshold

RM 37,333

a year, after EPF

e-Filing opens
1 Mar 2027
Statutory due date
30 Apr 2027
e-Filing deadline
15 May 2027
Who it is for
Salaried employees

Who should use Form BE

No business income. Salary plus rental, dividends or interest still goes on Form BE.

Use Form BEBE

Use Form BE if you

Receive a monthly salary
Receive bonuses, allowances or commissions
Have income from one or more employers
Have rental income from property you let out, without running a business
Have employment income above RM37,333 a year (YA 2026)

Use another formB · M

Do not use Form BE if you

Have business income (use Form B)
Are a freelancer or independent contractor (use Form B)
Let out property as a business, with active services (use Form B)
Are not a resident of Malaysia (use Form M)

Form BE vs Form B

At a glance

Form B guide

Aspect	Form BE	Form B
Income type	Employment only	Business / mixed
e-Filing deadline	15 May	15 Jul
Business records needed	No	Yes
Complexity	Simpler	More complex

Filling in Form BE

Five parts, in order.

01
Part A · Personal information
Name, IC or passport number, marital status, address, phone and email.
02
Part B · Employment income
Salary and wages, bonuses and allowances, benefits in kind (BIK), accommodation value, and employer EPF contributions (if in excess).
03
Part C · Other income, if any
Dividends, interest or profit, rental income (if not running a business), royalties and pension.
04
Part D · Tax relief
Individual relief (RM9,000, automatic), EPF and life insurance, education fees, medical expenses, lifestyle and sports, and first-home loan interest (up to RM7,000 / RM5,000). See all reliefs
05
Part E · Rebates and calculation
Zakat and fitrah rebate, individual tax rebate (if eligible), tax payable, PCB already deducted, and the balance owed or refund due.