Comparison

Form B vs Form BE: Which One Is For You?

Understand the differences between Form B and BE, and determine which form suits your situation.

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Quick Comparison

Aspect
Form BE
Form B
For Whom
Employees with salary income ONLY
Business owners, freelancers, or salary + side income
Income Type
Salary & bonus from employer
Business, freelance, rental, dividends
Complexity
Simpler & 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 Form Should I Use?

Employee with salary only, no side incomeForm BE
Freelancer or business ownerForm B
Employee + side income/freelanceForm B
Have property rental incomeForm B
E-commerce, Grab driver, YouTuberForm B

Key Differences

Form BE

  • ✓ For employees with salary income ONLY
  • ✓ Simpler & faster to complete
  • ✓ Earlier deadline (15 May)
  • ✓ PCB auto-deducted by employer
  • ✗ CANNOT claim business expenses

Form B

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

Still Unsure?

If you have ANY income besides salary (side income, freelance, rental, etc.), use Form B. Form BE is only for employees who receive salary ONLY with absolutely no side income.

Common Questions

Can I switch from Form BE to Form B?

Yes, if you started earning side income. Once you have business/freelance income, you must use Form B going forward.

What if I use the wrong form?

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

Is Grab/food delivery income considered business income?

Yes, income from ride-sharing and delivery services is considered business income. You must use Form B and can claim related expenses (petrol, car maintenance, etc.).

Auto-detect the correct form

CukaiMax automatically detects the right form based on your income type and guides you through the filing process.

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