Sole proprietor tax Malaysia

HASiL describes a sole proprietorship as an individual carrying on a business on his own, and lists it as business income, including a business that is not registered with any authority (the shadow economy). HASiL, individual income tax

That page names Form B as the return for a resident individual who carries on business, including where that person also has employment and other income, and Form BE as the return for a resident individual with employment income who does not carry on business. HASiL, individual income tax

The Year of Assessment 2025 Form B (filed in 2026) is headed “resident individual who carries on business” and is a return under section 77 of the Income Tax Act 1967. Its reminder says “Dapatkan Borang BE sekiranya TIDAK menjalankan perniagaan.” HASiL, Form B 2025 The return guide is Form B LHDN.

HASiL lists gains or profits from a business, and gains or profits from employment, as separate kinds of income. HASiL, individual income tax

On the Year of Assessment 2025 Form B, item B1 is statutory income from businesses in Malaysia. HASiL, Form B 2025

Item B7 on that form is statutory income from employment in Malaysia. HASiL, Form B 2025

HASiL’s filing-programme index, updated 14 May 2026, lists return-form programmes for 2021 through 2026. It does not list a 2027 programme. HASiL, filing programme index

HASiL’s reporting-period page, updated 13 May 2026, says a business return (Form B) is due on or before 30 June each year, and e-Filing (e-B) on or before 15 July each year. It says the online date may change, and to check the Return Form Filing Programme. HASiL, reporting period

The programme published for 2026 (30 December 2025) covers individual returns for Year of Assessment 2025, filed in 2026. For e-B, resident individuals who carry on business, the statutory due date is 30 June 2026, with a 15-day e-Filing grace period. For e-BE, resident individuals who do not carry on business, the statutory due date is 30 April 2026, with a 15-day e-Filing grace period. e-Filing for that individual group is available from 1 March 2026. HASiL, RF Filing Programme 2026

The Year of Assessment 2025 Form B prints the deadline for submitting the form and paying the tax or the balance of tax as 30 June 2026. HASiL, Form B 2025

HASiL’s tax-rate page, updated 26 June 2026, publishes one individual chargeable-income table for Years of Assessment 2023, 2024 and 2025. It does not publish a separate sole-proprietor rate, and it does not publish a Year of Assessment 2026 table. HASiL, tax rates

Form B works out the tax on chargeable income (B25) at item B28, using the Schedule 1 Part I rates. HASiL, Form B 2025

The individual income-tax introduction, updated 23 October 2026, says a resident individual is taxed on scaled rates and may claim reliefs under sections 45A to 49 of the Income Tax Act 1967, and a non-resident individual is taxed at a flat 30% and is not eligible for those reliefs. The page does not attach a year of assessment to that 30% rate. HASiL, individual income tax