Form B Malaysia 2025: How to File & Submission Deadline

Form B is the annual income tax return form provided to individuals in Malaysia by the LHDN for business income, partnerships, or other income sources outside of employment. Form B is different from Form BE, which is for taxpayers and salary earners who do not have business income.

It is important to file timely and correctly and stay compliant with LHDN to avoid penalties and interest. Form B provides all income, deductions, and tax relief. The filing deadline for Form B is usually 30 June each year. Therefore, it is important for business owners and self-employed individuals to understand Form B and its respective components.

What is Form B?

Form B is the income ​tax return form for individual(s) with business income who need to file with the Inland Revenue Board of Malaysia. This is also applicable for employees with a business, commissioning work, or freelance projects (including side business, freelance, commissions, rental income, or other side hustle).

Who is required to file Form B in Malaysia?

Form B is meant for Malaysian tax residents earning income from business activities, whether as their main source of income or as a side hustle. Those who need to file include:

• Sole proprietors: Individuals running their own registered businesses.
• Freelancers and gig workers: Writers, designers, delivery riders, online sellers, and similar professions.
• Individuals with commission income: Such as insurance agents or property agents.
• Partners in a partnership: Even if the partnership files Form P, each partner must submit their own Form B for their share of profits.

Employees with both salary and business income should only file Form B, declaring all income together, instead of filing both Form BE and Form B.

Form B Submission Deadlines 2025

Form B must be filed within specific timelines to avoid penalties. For the 2025 assessment year, the important dates are:

• Manual filing: On or before 30 June 2025
• e-Filing: On or before 15 July 2025

Components of Form B

Form B provides extensive information regarding the taxpayer's personal, business and financial background to obtain an accurate tax assessment. 

• Personal details: This part of the form is to record the taxpayer's full name, identification number (MyKad or passport) as well as their contact particulars. Accuracy is important, as this will link the return to the right person in LHDN's database.
• Business details: Taxpayers would be required to provide the business name, registration number, and type of business activities. The form would also capture the business structure (e.g., sole proprietorship, freelancing, partnership, etc).
• Income sources: The income which must be declared must not only cover the business profits, freelance work, commissions, rental income and other revenue that is taxable in nature, but also enable the Inland Revenue Board to have an overall view of the taxpayer's total income.
• Reportable expenses: Taxpayers would be required to declare any legitimate business expense incurred for the business purpose to enable business-related deductions from taxable income (e.g. office rental, utilities, employee salaries, advertisements, transport, and other operational expenses). Taxpayers should keep proper records of their deductions.
• Tax reliefs/rebates: Taxpayers would be required to declare all relevant reliefs, personal, related to their business, or incentives, which would reduce tax liability, as this is an important aspect of the Form for legitimate claims, as a detailed explanation may significantly affect the amount payable.

You can download the latest Form B PDF file for reference here: Form B 2023 PDF

How to File Form B via e-Filing in Malaysia: Step-by-Step Guide

Filing Form B via e-Filing for business income in Malaysia doesn’t have to be stressful. Follow these simple steps to get it done smoothly.

• Step 1: Gather Required documents: Business registration details, Income records (invoices, sales reports), Expense receipts, Bank statements, and Previous tax filings (if any)
• Step 2: Log in to MyTax: Go to mytax.hasil.gov.my and log in. If you’re new, register for an account first. 
• Step 3: Select Form e-B: In the e-Filing section, choose e-Form, then select Form e-B for business income. Pick the correct Year of Assessment.
• Step 4: Enter business and personal details: Fill in your personal info and business details, including total income and expenses. Use LHDN’s MTD calculator or PCB table for accurate calculations.
• Step 5: Add eligible deductions: Include allowable expenses and personal tax reliefs to lower your taxable income.
• Step 6: Review your information: Double-check all entries to avoid errors or missing income, which can cause issues later.
• Step 7: Submit your form: Click Sign and Submit, enter your identification number and password, and confirm. Save or print the acknowledgment slip as proof.

How to File Form B via Manual Submission Method? 

Manual submission of Form B for individual income tax returns is no longer supported in Malaysia starting from the Year of Assessment 2024. All taxpayers, including sole proprietors and self-employed individuals, are required to file their returns exclusively through the e-Filing system via the MyTax portal. 

Paper or manual filings will not be accepted by the Inland Revenue Board of Malaysia (LHDN) to ensure faster and more efficient tax processing.

Conclusion

Submitting Form B is straightforward if you prepare it in advance. Begin by confirming whether the filing applies to your situation. Once that’s clear, gather the required records, income statements, expense details, and any other supporting documents. Calculate your taxable income accurately and complete the form in full. 

The LHDN portal allows for online submission, but you may also file in person if needed. For business owners, partners, or individuals with multiple income sources, treating this as part of regular financial discipline reduces the risk of errors, delays, and unnecessary penalties.

Suggested Read: 

e-Invoice Malaysia

e-Invoicing FAQs  in Malaysia

Transaction Types of e-Invoicing in Malaysia

e-Invoice Model in Malaysia

Important Terms in Malaysia e-Invoicing

Reasons for Rejection and Cancellation of e-Invoice in Malaysia

e-Invoice Malaysia Penalties

Self-Billed e-Invoice in Malaysia