Keep all receipts
Receipts are proof of your expenses. Without them, LHDN may not accept your relief claims.
Tax guides by type of work, 2026.
Every type of work has its own way of calculating and claiming tax. Pick yours for a specific guide, the reliefs you can claim and key tips.
Tax by profession2026
Guides by work type
Choose your type of work.
01 · Form B
Freelancer
Designer, developer, writer, consultant and more. How to track income and claim expenses.
Deductions: work equipment, software, internet, co-working space
View full guide02 · Form B
Grab and e-hailing driver
For Grab, MyCar and other e-hailing drivers. How to track trips and claim petrol and vehicle maintenance.
Deductions: petrol, tolls, car servicing, insurance
View full guide03 · Form B
Property agent
For property agents and real estate negotiators. How to report commission and claim marketing expenses.
Deductions: marketing, transport, REN licence, phone
View full guide04 · Form B
e-Commerce seller
For Shopee, Lazada and other online sellers. How to track sales, work out costs and claim expenses.
Deductions: product cost, shipping, platform fees, packaging
View full guide05 · Form B
YouTuber and influencer
For content creators: YouTubers, TikTokers, Instagram influencers. How to report AdSense and sponsorship and claim equipment.
Deductions: camera, lighting, editing software, props
View full guide06 · Form BE / B
Part-time worker
For side jobs: tutors, promoters, waiters and more. When to file and which form to use.
Deductions: depends on the type of work
View full guideTips for every type of work
Three habits that apply to everyone.
Track income consistently
Record all income consistently. Use a spreadsheet or an app to track every transaction.
Separate bank accounts
Use a separate bank account for business. It makes tracking, and any audit, easier.
Forms by type of work
YA 2026 filing dates.
| Type of work | Form | Due date | e-Filing deadline |
|---|---|---|---|
| Employee (salary only) | Form BE | 30 April 2027 | 15 May 2027 |
| Freelancer / self-employed | Form B | 30 June 2027 | 15 July 2027 |
| Salary + side business | Form B | 30 June 2027 | 15 July 2027 |
| e-Commerce / online business | Form B | 30 June 2027 | 15 July 2027 |
Questions
About tax by profession
If you only earn a salary (employment income only), use Form BE. If you have business, freelance or self-employed income, use Form B, even if you also receive a salary from an employer.
Related guides
Guide
Freelancer
Tax for self-employed income
Compare
Form B vs BE
Which form fits your income
Guide
Tax relief
The complete list of reliefs
Calculator
Income tax
Calculate your tax instantly
Sources: LHDN, Tax Rates (individual income tax rates); LHDN, Tax Forms (individual tax form information). Updated 2026. Information on this page is based on official LHDN guidelines and Malaysian government sources.
Prepare your taxes easily
CukaiMax helps you track income, store receipts digitally and prepare documents for e-Filing automatically, for every type of work.
On the App Store. Google Play coming soon.
Form B · Side income
Salary (EA form)Employment
Freelance invoicesBusiness
Work receiptsExpense
Stop overpaying taxes.
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