What if I use the wrong form?

Using the wrong form may result in penalties or require you to resubmit. When in doubt, use Form B, as it covers all income types.

Is Grab or food delivery income considered business income?

Yes. Income from ride-sharing and delivery services is considered business income. You must use Form B, and you can claim related expenses such as petrol and car maintenance.

Form B vs Form BE: which one is for you?

Understand the differences between Form B and Form BE, and find the form that suits your situation.

Calculate your tax Take the form quiz

No business incomeBE

Form BE

For residents with no business income: salary, rental, dividends and interest.

Manual filing

30 Apr

e-Filing

15 May

For salary earners, landlords and investors without a business
Simpler and faster to complete
Earlier deadline (15 May)
PCB auto-deducted by your employer
Cannot claim business expenses

Form BE guide

Business incomeB

Form B

For business owners, freelancers, or salary earners with a side business.

Manual filing

30 Jun

e-Filing

15 Jul

For business and freelance income
Can claim business expenses
Later deadline (15 July)
For multiple income streams
More complex, requires expense details

Freelancer tax guide

Quick comparison

Both forms, side by side.

Form BE and Form B compared
Aspect	Form BE	Form B
For whom	Residents with no business income: salary, rental, dividends	Business owners, freelancers, or salary + business side income
Income type	Salary, bonus, rental, dividends and interest	Business and freelance income, plus any other income
Complexity	Simpler and straightforward	More complex, requires expense details
Deadline	30 Apr manual · 15 May e-Filing	30 Jun manual · 15 Jul e-Filing
Business expenses	Cannot claim	Can claim to reduce tax

Which one is for you?

Find your situation below.

Still unsure?

If you have any business income (side business, freelance, e-hailing and so on), use Form B. Form BE is for residents with no business income, including rental income from property you let out.

Take the form quiz Form BE guide