Published On: 11/05/2026By

Introduction: Form BE Filing Season Is Here Again

Every year, thousands of employees in Malaysia rush to submit their income tax returns at the last minute.

But many taxpayers are still confused about:

  • What is Form BE?
  • Who needs to submit Borang BE?
  • What is the deadline for YA 2025?
  • What tax reliefs can be claimed?
  • What happens if filing is late?

For employers and HR teams, tax season also creates pressure to ensure:

  • accurate payroll records
  • proper EA Form issuance
  • correct PCB deductions
  • employee tax reporting support

This guide explains everything individuals and employers should know about Form BE Malaysia 2026 (Year of Assessment 2025) — clearly, practically, and from a compliance perspective.

What Is Form BE?

Form BE (Borang BE) is the income tax return form used by:

✔ Resident individuals in Malaysia
✔ Individuals earning employment income only
✔ Taxpayers without business income

This includes employees receiving:

  • salary
  • bonuses
  • allowances
  • commissions under employment
  • benefits-in-kind
  • PCB deductions

Form BE is submitted to Lembaga Hasil Dalam Negeri (LHDN) through the MyTax e-Filing portal.

Who Should Submit Form BE?

You should submit Form BE if ALL the following apply:

✔ You are a Malaysian tax resident
✔ Your income comes only from employment
✔ You do NOT operate a business
✔ You do NOT earn freelance or self-employment income

Common Examples

Employees who usually file Form BE include:

  • office employees
  • HR executives
  • managers
  • retail staff
  • corporate professionals
  • salaried workers

Important Clarification: Form BE vs Form B

One of the most common mistakes during tax season is using the wrong form.

Use Form BE If:

✔ Salary income only

Use Form B If:

✔ Salary + freelance income
✔ Business income
✔ Commission earned independently
✔ Rental or self-employment income

Example

An employee earns:

  • RM5,000 salary
  • RM1,000 freelance design income

❌ Incorrect: Form BE
✔ Correct: Form B

Your tax form depends on your income source, not your job title.

Form BE Deadline Malaysia 2026 (YA 2025)

For the Year of Assessment 2025, the filing deadlines are:

LHDN has provided an additional grace period for taxpayers using e-Filing.

e-Filing Is Mandatory in 2026

LHDN now requires taxpayers to submit returns electronically via the MyTax portal.

This means:

❌ Manual paper submissions are no longer encouraged
✔ e-Filing through MyTax is the standard process

How to Submit Form BE (Step-by-Step)

Step 1: Access MyTax Portal

Log in using:

  • NRIC / Passport
  • Password

First-time users may need to register for digital access.

Step 2: Select e-Filing

Choose:

✔ e-Filing
✔ Form e-BE
✔ Year of Assessment 2025

Step 3: Fill In Income Details

Prepare:

  • EA Form
  • salary records
  • bonus information
  • allowance details
  • PCB deductions

Ensure all income information matches employer payroll records.

Step 4: Claim Tax Reliefs

Insert eligible relief claims before submission.

Common Tax Reliefs for YA 2025

Tax reliefs help reduce chargeable income.

Some common relief categories include:

Taxpayers should always keep supporting receipts and records.

Why Employees Should File Early

Waiting until the final deadline increases the risk of:

  • MyTax system congestion
  • submission errors
  • missing documents
  • incorrect declarations
  • late penalties

Early filing helps reduce stress and improves submission accuracy.

Penalties for Late Form BE Submission

Failure to submit Form BE on time may result in:

  • fines
  • penalties
  • additional tax charges
  • enforcement action under the Income Tax Act 1967

Late filing can also trigger:

  • audit exposure
  • delayed tax clearance
  • additional administrative complications

Common Tax Filing Mistakes Employees Make

1. Using the Wrong Tax Form

Many employees mistakenly use Form BE despite having side income.

2. Incorrect Relief Claims

Claiming unsupported expenses may trigger audits.

3. Missing Income Declaration

Bonuses, allowances, commissions, and benefits must be declared correctly.

4. Last-Minute Filing

This increases the chance of:

  • submission failure
  • incorrect entries
  • forgotten reliefs

Employer & HR Responsibilities During Tax Season

Although tax filing is the employee’s responsibility, employers play a major compliance role.

Employers Must Ensure:

✔ Accurate EA Forms
✔ Correct PCB deductions
✔ Updated payroll records
✔ Proper reporting of allowances and benefits
✔ Consistent employee income records

Poor payroll management can lead to:

  • employee confusion
  • incorrect tax submissions
  • payroll discrepancies
  • compliance risks

Why Payroll Accuracy Matters for Form BE

Employees rely heavily on payroll records when filing taxes.

Errors in payroll data may affect:

  • tax declarations
  • PCB calculations
  • EA Forms
  • tax relief claims

This is why payroll accuracy is critical during tax season.

How Payroll Systems Help Reduce Tax Filing Errors

Manual payroll management often causes:

  • incorrect PCB calculations
  • inconsistent employee records
  • missing allowance reporting
  • EA Form inaccuracies

A payroll system helps organisations:

✔ centralise payroll data
✔ automate statutory deductions
✔ maintain accurate employee records
✔ improve tax reporting consistency

How Pandahrms Supports Employers During Tax Season

Pandahrms helps organisations:

  • manage payroll accurately
  • automate PCB calculations
  • generate EA Forms efficiently
  • centralise employee income records
  • reduce payroll and tax reporting errors

This helps HR teams improve compliance while reducing administrative workload during tax season.

FAQs: Form BE Malaysia 2026

1. Who should submit Form BE?

Resident individuals earning employment income only.

2. What is the Form BE deadline for 2026?

30 April 2026, with e-Filing grace period until 15 May 2026.

3. Can freelancers use Form BE?

No. Freelancers generally need to submit Form B.

4. Is e-Filing mandatory?

Yes, LHDN encourages submission through MyTax e-Filing.

5. What happens if I submit late?

Penalties, fines, and possible enforcement action may apply.

Conclusion: File Early, File Correctly, Stay Compliant

Form BE filing is more than just an annual routine — it is an important compliance responsibility for both employees and employers.

To avoid issues, taxpayers should:

  • understand their correct tax form
  • prepare documents early
  • claim reliefs accurately
  • submit before the deadline

For employers and HR teams, accurate payroll records remain essential to support smooth tax filing and reduce compliance risks.

Simplify Payroll & Tax Reporting with Pandahrms

Managing payroll manually increases the risk of:

  • tax reporting errors
  • incorrect PCB deductions
  • EA Form inconsistencies
  • employee filing confusion

Pandahrms helps organisations:

✔ automate payroll processing
✔ maintain accurate employee records
✔ improve statutory compliance
✔ reduce HR administrative workload

Book a 35-minute demo with Pandahrms to streamline your payroll and compliance processes.