Employment Income

Form BE LHDN

Complete guide for Form BE - the income tax form for resident individuals who receive employment income only.

Fill Form BEe-Filing Guide
e-Filing deadline: May 15, 2025
For: Salaried employees

Who Should Use Form BE?

Use Form BE if:

  • Employees who receive monthly salary
  • Recipients of bonuses, allowances, and commissions
  • Employees with income from one or more employers
  • Individuals with employment income exceeding RM34,000/year (YA 2024)

DO NOT use Form BE if:

  • Individuals with business income (use Form B)
  • Freelancers / Independent contractors (use Form B)
  • Individuals with rental income (use Form B)
  • Non-residents of Malaysia (use Form M)

Required Documents

EA / EC Form

Annual income statement from your employer. You should receive this before end of February each year.

Tax Relief Receipts

Receipts for EPF contributions, insurance, medical, education, and other reliefs.

Pay Slips

Monthly pay slips as reference if there are discrepancies with EA Form.

Bank Statement

Bank account number for tax refunds (if any).

Form BE Sections

Part A

Personal Information

  • Full name
  • ID / passport number
  • Marital status
  • Current address
  • Phone number and email
Part B

Employment Income

  • Salary and wages
  • Bonuses and allowances
  • Benefits in Kind (BIK)
  • Value of accommodation provided
  • Employer EPF contribution (if excess)
Part C

Other Income (If Any)

  • Dividend income
  • Interest / profit income
  • Rental income (if not running business)
  • Royalties
  • Pension
Part D

Tax Relief

  • Individual relief (RM9,000 automatic)
  • EPF contributions and life insurance
  • Education fees
  • Medical expenses
  • Lifestyle and sports
Part E

Rebate & Calculation

  • Zakat and fitrah rebate
  • Individual tax rebate (if eligible)
  • Tax payable calculation
  • PCB deductions already made
  • Tax balance / refund

Frequently Asked Questions

When is the deadline to submit Form BE?

For YA 2024, the e-Filing deadline is May 15, 2025. Manual submission is April 30, 2025.

What's the minimum income to file Form BE?

For YA 2024, you need to file if annual income exceeds RM34,000 (after EPF deduction). For YA 2025, the threshold is raised to RM37,333.

Can husband and wife file together?

Yes, spouses can choose to file jointly or separately. The option that gives lower tax depends on each couple's situation.

What's the difference between Form BE and Form B?

Form BE is for employment income only. Form B is for individuals with business income or non-employment income.

What if I have two employers?

You still use Form BE. Combine income from all EA Forms received from each employer.

Form BE vs Form B

Aspect
Form BE
Form B
Income type
Employment only
Business / Mixed
e-Filing deadline
May 15
July 15
Business records needed?
No
Yes
Complexity
Simpler
More complex
Need Form B? View Form B guide

Related Guides

Tax Relief 2025

Complete list of tax reliefs

Tax Deadlines

Important dates for e-Filing

e-Filing Guide

Step-by-step guide

Tax Calculator

Calculate your tax instantly

Prepare your tax documents with CukaiMax

CukaiMax scans your EA Form and relief receipts automatically. Ready for e-Filing Form BE in just minutes.

Get StartedCalculate Your Tax

Official Sources

Sumber Rasmi

LHDN - Tax Forms

Individual tax form information

Updated: 2026

LHDN e-Filing Portal

Official LHDN e-Filing portal

Updated: 2026

LHDN - Tax Reliefs

Individual tax relief list

Updated: 2026

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