Tax guide for property agents and real estate negotiators.

For property agents, real estate negotiators and housing agents. Declare business income correctly and maximise deductions.

Find your tax form Calculate your tax

Property agentUpdated 2026

Key takeaway

Commission is business income.

Declare it on Form B. If your commission is split with an agency, declare only the portion you receive.

How to declare commission

Tax form

Form B

commission is business income

With an agency split

Your share

keep the agreement as proof

Income type
Business income
Form to file
Form B
Registered with an agency
Declare commission after split
Independent agent
Declare full commission, claim all expenses

How to declare commission

Declare net income after related expenses.

Example

Total commission (gross): RM120,000
Related expenses: − RM30,000
Net income (taxable): RM90,000

Important: keep all commission slips and contract agreements as proof of income.

Claimable expenses

Work-related costs you can deduct from your commission.

01 · Marketing

Marketing and advertising

02 · Listings

Property listing fees

03 · Travel

Transportation and petrol

04 · Bills

Phone and internet bills

05 · Training

Professional development

06 · Office

Office supplies and equipment

Pro tipProperty viewing expenses (petrol, parking, toll) are claimable. Keep receipts for every property viewing.

Correct tax form

Commission from property agents is business income.

AgencyB

Registered with an agency

Declare the commission you received, after the split
If commission is split with the agency, declare only your portion. Keep the agreement as proof

IndependentB

Independent agent

Declare the full commission and claim all expenses

Tax for self-employed income

How to fill it in

The complete list of reliefs

Calculate your tax instantly

Sources: LHDN, Business Income (business income guidelines); LHDN, Tax Forms (individual tax form information). Updated 2026. Information on this page is based on official LHDN guidelines and Malaysian government sources.

Track commission and expenses automatically

CukaiMax helps property agents track commission income and auto-categorise expenses for tax filing.

Get started Calculate your tax

On the App Store. Google Play coming soon.

Form B · Property agent

Commission slipsIncome

Listing feesExpense

Viewing petrol and parkingExpense

Stop overpaying taxes.

Track receipts year-round, auto-categorise deductions and export LHDN-ready files.

Start with CukaiMax