E-Commerce

E-Commerce & Online Business Tax Guide

Complete tax guide for Shopee, Lazada online sellers, dropshippers, and all types of online business in Malaysia.

Calculate Your Tax

Important: Platforms like Shopee & Lazada report transaction data to LHDN. Declare your income honestly to avoid penalties!

Claimable Expenses

As an e-commerce seller, you can claim business-related expenses:

Cost of goods (COGS)
Shipping & postage
Platform fees (Shopee, Lazada)
Packaging materials
Marketing & ads
Storage/warehouse

Calculation Formula:

Total Sales (Gross)RM100,000
COGS & Expenses- RM60,000
Net Profit (Taxable)RM40,000

Common Mistakes & How to Avoid

Not declaring online sales

E-commerce platforms report to LHDN. Don't risk an audit!

Mixing personal & business

Use separate bank accounts to properly track income & expenses.

Not keeping invoices

Keep supplier invoices for COGS proof and expense claims.

Correct Tax Form

Form B

E-commerce income is classified as business income, so you must use Form B (not Form BE).

If you have a full-time job + sell online:

Still use Form B, declare both incomes (salary + e-commerce)

Automate your e-commerce accounting

CukaiMax helps track sales, auto-categorize expenses, and generate tax reports.

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Official Sources

Sumber Rasmi

Information on this page is based on official LHDN guidelines and Malaysian government sources.