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Tax guide for part-time and side income.

How to declare and calculate tax on part-time income, side hustles and gig work in Malaysia, based on LHDN tax rates.

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Part-time workUpdated 2026
Important

All part-time income must be declared.

Even if the amount is small. Tax is due when your total income, main salary plus part-time, passes the threshold.

Which tax form to use
Tax threshold
RM 37,333
a year in total income, after 11% EPF
Tax form
BE or B
depends on how you are paid
  • Counts towards the threshold
    Main salary + part-time
  • Salary with EA form
    Form BE
  • Invoices, commission, projects
    Form B
  • Must declare
    All income, even small amounts

Important tips

Three rules for side income.

Declare all income

Including part-time, side jobs and all additional income. LHDN can check your bank records.

Keep proof of income

Keep payslips, invoices or payment receipts for all part-time work.

Claim related expenses

If you have expenses related to your part-time work, you can claim them to reduce taxable income.

Which tax form to use

It depends on how your part-time work pays you.

Form BEBE

Employment income only

  • If your part-time work is paid via salary or wages with an EA form
Form BB

Business or freelance income

  • If you receive invoiced payments, commissions or project-based income
Note: If you have both employment income and business or freelance income, use Form B to declare everything. The RM37,333 threshold applies to your total income.

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Sources: LHDN, Tax Rates (individual income tax rates); LHDN, PCB (monthly tax deduction). Updated 2026. Information on this page is based on official LHDN guidelines and Malaysian government sources.

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