{"id":53720,"date":"2026-04-28T05:06:43","date_gmt":"2026-04-27T21:06:43","guid":{"rendered":"https:\/\/speedhome.com\/blog\/borang-b-rental-income-malaysia-step-by-step\/"},"modified":"2026-06-06T12:27:53","modified_gmt":"2026-06-06T04:27:53","slug":"borang-b-rental-income-malaysia-step-by-step","status":"publish","type":"post","link":"https:\/\/speedhome.com\/blog\/borang-b-rental-income-malaysia-step-by-step\/","title":{"rendered":"How to File Borang B \/ BE for Rental Income in Malaysia (e-Filing Step-by-Step, 2026)"},"content":{"rendered":"<p><!-- SH:FUNNEL:REVENUE --><br \/>\n<!-- SH:LANDLORD-AXIS:Rent --><\/p>\n\n\n<p><strong>Filing rental income on LHDN&#8217;s e-Filing takes 30\u201345 minutes if your records are clean. Use Borang BE if rental is your only side income; Borang B if you have business income too.<\/strong> This guide walks through the screens, the deductions, and the receipts you need on hand.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Borang BE vs Borang B \u2014 Which Form?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/speedhome.com\/blog\/wp-content\/uploads\/An-infographic-table-comparing-the-filing-deadlines-and-selection-criteria-for-Malaysian-LHDN-tax-forms-Borang-BE-and-Borang-B-1024x538.jpg\" alt=\"An infographic table comparing the filing deadlines and selection criteria for Malaysian LHDN tax forms Borang BE and Borang B\" class=\"wp-image-57365\" srcset=\"https:\/\/speedhome.com\/blog\/wp-content\/uploads\/An-infographic-table-comparing-the-filing-deadlines-and-selection-criteria-for-Malaysian-LHDN-tax-forms-Borang-BE-and-Borang-B-1024x538.jpg 1024w, https:\/\/speedhome.com\/blog\/wp-content\/uploads\/An-infographic-table-comparing-the-filing-deadlines-and-selection-criteria-for-Malaysian-LHDN-tax-forms-Borang-BE-and-Borang-B-300x158.jpg 300w, https:\/\/speedhome.com\/blog\/wp-content\/uploads\/An-infographic-table-comparing-the-filing-deadlines-and-selection-criteria-for-Malaysian-LHDN-tax-forms-Borang-BE-and-Borang-B-768x403.jpg 768w, https:\/\/speedhome.com\/blog\/wp-content\/uploads\/An-infographic-table-comparing-the-filing-deadlines-and-selection-criteria-for-Malaysian-LHDN-tax-forms-Borang-BE-and-Borang-B-390x205.jpg 390w, https:\/\/speedhome.com\/blog\/wp-content\/uploads\/An-infographic-table-comparing-the-filing-deadlines-and-selection-criteria-for-Malaysian-LHDN-tax-forms-Borang-BE-and-Borang-B.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>The form depends on your income mix, not your rental amount.<\/strong><\/p>\n\n\n<p><!-- SH:BLOGIMG:2026-04-28:steps:55749 --><\/p>\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Form<\/th><th>Use If<\/th><th>Filing Deadline<\/th><\/tr><\/thead><tbody><tr><td>Borang BE<\/td><td>You have employment income + rental income only (no business)<\/td><td>30 April (year of assessment + 1)<\/td><\/tr><tr><td>Borang B<\/td><td>You have business income + rental income (incl. small business \/ freelance \/ sole proprietor)<\/td><td>30 June (year of assessment + 1)<\/td><\/tr><tr><td>Borang M<\/td><td>Non-resident filer (less than 182 days in Malaysia)<\/td><td>30 April (foreign-rate)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>If you&#8217;re unsure, default to BE \u2014 most salaried landlords file BE. The rental section is identical between BE and B; only the supplementary business sections differ.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Before You Start \u2014 Documents You Need<\/strong><\/h2>\n\n\n\n<p><strong>Gather these before logging into e-Filing. Stopping mid-form to find a receipt is the #1 reason landlords mis-file.<\/strong><\/p>\n\n\n<p><!-- SH:BLOGIMG:2026-04-28:comparison:55750 --><\/p>\n\n\n<ul class=\"wp-block-list\">\n<li><strong>EA form \/ pay slips<\/strong> \u2014 for your employment income<\/li>\n\n\n\n<li><strong>Annual rent received<\/strong> \u2014 total of all monthly rent collected (not invoiced)<\/li>\n\n\n\n<li><strong>Quit rent + assessment receipts<\/strong> \u2014 annual MBSA \/ DBKL bills<\/li>\n\n\n\n<li><strong>Property insurance receipts<\/strong> \u2014 landlord insurance, fire insurance<\/li>\n\n\n\n<li><strong>Mortgage interest paid<\/strong> \u2014 the bank-issued tax certificate, not the principal portion<\/li>\n\n\n\n<li><strong>Repair receipts<\/strong> \u2014 labour + materials, with contractor SST number where applicable<\/li>\n\n\n\n<li><strong>Agent commission<\/strong> \u2014 if rented through an agent, with stamping fee receipt<\/li>\n\n\n\n<li><strong>Tenancy stamp duty receipts<\/strong> \u2014 paid via e-Duti Setem<\/li>\n\n\n\n<li><strong>Bank statements<\/strong> \u2014 proof of rent received (LHDN may audit)<\/li>\n<\/ul>\n\n\n\n<p>For the deductible vs non-deductible distinction, see <a href=\"https:\/\/speedhome.com\/blog\/malaysian-landlord-tax-deductions-guide\/\">the full landlord deductions guide<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Step-by-Step: Filing Rental on Borang BE\/B via e-Filing<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/speedhome.com\/blog\/wp-content\/uploads\/A-simulated-close-up-of-the-Section-B5-rental-income-data-entry-screen-inside-the-LHDN-e-Filing-portal-dashboard-1024x538.jpg\" alt=\"A simulated close-up of the Section B5 rental income data entry screen inside the LHDN e-Filing portal dashboard\" class=\"wp-image-57366\" srcset=\"https:\/\/speedhome.com\/blog\/wp-content\/uploads\/A-simulated-close-up-of-the-Section-B5-rental-income-data-entry-screen-inside-the-LHDN-e-Filing-portal-dashboard-1024x538.jpg 1024w, https:\/\/speedhome.com\/blog\/wp-content\/uploads\/A-simulated-close-up-of-the-Section-B5-rental-income-data-entry-screen-inside-the-LHDN-e-Filing-portal-dashboard-300x158.jpg 300w, https:\/\/speedhome.com\/blog\/wp-content\/uploads\/A-simulated-close-up-of-the-Section-B5-rental-income-data-entry-screen-inside-the-LHDN-e-Filing-portal-dashboard-768x403.jpg 768w, https:\/\/speedhome.com\/blog\/wp-content\/uploads\/A-simulated-close-up-of-the-Section-B5-rental-income-data-entry-screen-inside-the-LHDN-e-Filing-portal-dashboard-390x205.jpg 390w, https:\/\/speedhome.com\/blog\/wp-content\/uploads\/A-simulated-close-up-of-the-Section-B5-rental-income-data-entry-screen-inside-the-LHDN-e-Filing-portal-dashboard.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>Login to <a href=\"https:\/\/mytax.hasil.gov.my\" rel=\"nofollow noopener\" target=\"_blank\">mytax.hasil.gov.my<\/a> with your IC + LHDN PIN. New filers: register first via your nearest LHDN branch or e-Daftar.<\/strong><\/p>\n\n\n<p><!-- SH:BLOGIMG:2026-04-28:summary:55751 --><\/p>\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Select form (BE or B)<\/strong> based on your income mix.<\/li>\n\n\n\n<li><strong>Personal particulars (Section A).<\/strong> Auto-filled if your IC is in the system; verify and correct.<\/li>\n\n\n\n<li><strong>Statutory income \u2014 Employment (Section B1).<\/strong> Pull from your EA form. e-Filing auto-imports if employer submitted to LHDN.<\/li>\n\n\n\n<li><strong>Statutory income \u2014 Rents Received (Section B5).<\/strong> This is the rental section. Three sub-fields:\n<ul class=\"wp-block-list\">\n<li><em>5a \u2014 Gross rental income:<\/em> total annual rent received<\/li>\n\n\n\n<li><em>5b \u2014 Allowable deductions:<\/em> sum of quit rent, assessment, insurance, interest, repairs, agent fees, stamp duty<\/li>\n\n\n\n<li><em>5c \u2014 Net rental income:<\/em> 5a minus 5b. e-Filing auto-calculates.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Tax reliefs (Section D).<\/strong> Personal relief RM9,000, EPF up to RM4,000, life insurance, PRS, SOCSO etc. Auto-filled where possible.<\/li>\n\n\n\n<li><strong>Tax payable (Section F).<\/strong> e-Filing computes from your aggregated income vs the bracket. Cross-check against your monthly PCB if salaried \u2014 refund or top-up appears here.<\/li>\n\n\n\n<li><strong>Submit + pay (Section G).<\/strong> If tax payable > 0, pay via FPX, credit card, or over-the-counter. If refund, it processes 30\u201360 days post-submission.<\/li>\n<\/ol>\n\n\n\n<p><strong>Critical:<\/strong> save the e-Filing acknowledgement PDF + the bank\/payment receipt. LHDN may audit up to 7 years back; you need this on hand.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/speedhome.com\/blog\/wp-content\/uploads\/An-organized-filing-system-and-smartphone-showing-digital-storage-folders-for-tax-deductible-rental-receipts-1024x538.jpg\" alt=\"An organized filing system and smartphone showing digital storage folders for tax-deductible rental receipts\" class=\"wp-image-57367\" srcset=\"https:\/\/speedhome.com\/blog\/wp-content\/uploads\/An-organized-filing-system-and-smartphone-showing-digital-storage-folders-for-tax-deductible-rental-receipts-1024x538.jpg 1024w, https:\/\/speedhome.com\/blog\/wp-content\/uploads\/An-organized-filing-system-and-smartphone-showing-digital-storage-folders-for-tax-deductible-rental-receipts-300x158.jpg 300w, https:\/\/speedhome.com\/blog\/wp-content\/uploads\/An-organized-filing-system-and-smartphone-showing-digital-storage-folders-for-tax-deductible-rental-receipts-768x403.jpg 768w, https:\/\/speedhome.com\/blog\/wp-content\/uploads\/An-organized-filing-system-and-smartphone-showing-digital-storage-folders-for-tax-deductible-rental-receipts-390x205.jpg 390w, https:\/\/speedhome.com\/blog\/wp-content\/uploads\/An-organized-filing-system-and-smartphone-showing-digital-storage-folders-for-tax-deductible-rental-receipts.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Common Mistakes and How to Avoid Them<\/strong><\/h2>\n\n\n\n<p><strong>The 3 mistakes LHDN flags most often during audits \u2014 get these right and your filing should pass.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Claiming improvements as repairs.<\/strong> Replacing a broken AC unit with same-spec = repair (deductible same year). Upgrading kitchen with higher-end materials = capital improvement (depreciation only, NOT same-year deduction). Mixing the two is the #1 audit flag.<\/li>\n\n\n\n<li><strong>Deducting principal mortgage payment.<\/strong> Only the interest portion is deductible. Get the bank tax certificate; it splits interest from principal.<\/li>\n\n\n\n<li><strong>Forgetting to declare rental at all.<\/strong> Cash rent + verbal agreement is still taxable income. LHDN cross-references with stamping records and bank deposits during audits. Declaring late but voluntarily incurs penalty + interest; not declaring is potentially criminal.<\/li>\n\n\n\n<li><strong>Wrong year of assessment.<\/strong> Rental received in 2025 is filed in 2026 (year of assessment + 1). Don&#8217;t mix years.<\/li>\n\n\n\n<li><strong>No supporting documents on file.<\/strong> Even if you don&#8217;t upload during e-Filing, LHDN can request later. Keep the folder organised \u2014 quit rent receipts, repair invoices, mortgage statement.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">FAQ: Filing Rental on Borang B \/ BE<\/h2>\n\n\n\n<div itemscope itemtype=\"https:\/\/schema.org\/FAQPage\">\n\n<div itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n<h3 itemprop=\"name\">I rent out 1 unit to friends below market rate \u2014 do I still file?<\/h3>\n<div itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n<div itemprop=\"text\"><p>Yes. Any rent received is taxable income, regardless of whether it&#8217;s &#8220;below market.&#8221; LHDN can re-assess at market rate if they believe you&#8217;re under-declaring to a related party \u2014 the safest approach is to charge market rate and document.<\/p><\/div>\n<\/div>\n<\/div>\n\n<div itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n<h3 itemprop=\"name\">My rental made a loss \u2014 can I offset it against employment income?<\/h3>\n<div itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n<div itemprop=\"text\"><p>Generally no. Rental losses can&#8217;t offset employment income in the same year. They CAN be carried forward and offset against future rental income from the same source. Document the loss with full deductions, file accurately.<\/p><\/div>\n<\/div>\n<\/div>\n\n<div itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n<h3 itemprop=\"name\">Do I need to file if my rental income is small (e.g., RM6,000\/year)?<\/h3>\n<div itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n<div itemprop=\"text\"><p>You file if your TOTAL income (employment + rental + everything else) crosses the chargeable threshold (RM5,000+ chargeable income). Most salaried people are above the threshold from employment alone, so rental gets added on top. Don&#8217;t skip filing because rental alone seems small.<\/p><\/div>\n<\/div>\n<\/div>\n\n<div itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n<h3 itemprop=\"name\">What if I lose receipts mid-year \u2014 can I still claim deductions?<\/h3>\n<div itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n<div itemprop=\"text\"><p>Best practice: scan receipts to a Drive folder monthly. If you genuinely lost a few, you can typically reconstruct (request quit rent re-issue from the local council, mortgage interest from the bank). For lost minor repair receipts, file what you have \u2014 LHDN penalises false claims, not missing receipts.<\/p><\/div>\n<\/div>\n<\/div>\n\n<div itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n<h3 itemprop=\"name\">Can I file rental for my parent \/ spouse on the same form?<\/h3>\n<div itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n<div itemprop=\"text\"><p>If the property is jointly owned, each owner declares their share. If solely owned by one person, only they declare \u2014 even if their spouse files together. Spouses filing jointly (Borang BE married filing) still need to declare each rental owner separately.<\/p><\/div>\n<\/div>\n<\/div>\n\n<\/div>\n\n\n\n<p><!-- SH:CROSSLINK -->For the deductibles list, see <a href=\"https:\/\/speedhome.com\/blog\/malaysian-landlord-tax-deductions-guide\/\">Malaysian landlord tax deductions guide<\/a>. For BM-language tax content, see <a href=\"https:\/\/speedhome.com\/blog\/cukai-pendapatan-sewa-panduan-tuan-rumah\/\">cukai pendapatan sewa panduan tuan rumah<\/a>. For deduction-relevant repair documentation: <a href=\"https:\/\/speedhome.com\/blog\/are-repairs-tax-deductible-in-malaysia\/\">repair cost tax deduction Malaysia<\/a>.<\/p>\n\n\n\n<p><!-- SH:LIFECYCLE -->Setting up your first rental? <a href=\"https:\/\/speedhome.com\/rent\/kuala-lumpur\">List your unit on SPEEDHOME<\/a> \u2014 platform handles tenant screening, payment collection, and gives you the documentation trail you need for LHDN.<\/p>\n\n\n\n<p><em><!-- SH:AUTHOR -->Reviewed by SPEEDHOME Operations \u00b7 Last updated April 2026 \u00b7 LHDN form fields and process based on the e-Filing system at mytax.hasil.gov.my; verify deadlines on the LHDN portal as forms and brackets revise annually.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Filing rental income on LHDN&#8217;s e-Filing takes 30\u201345 minutes if your records are clean. Use Borang BE if rental is<\/p>\n","protected":false},"author":1,"featured_media":57364,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"colormag_page_container_layout":"default_layout","colormag_page_sidebar_layout":"default_layout","footnotes":""},"categories":[3,9754],"tags":[9756],"class_list":["post-53720","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-landlord","category-market-law","tag-rental-tax"],"featured_image_src":"https:\/\/speedhome.com\/blog\/wp-content\/uploads\/ALAPTO1.jpg","author_info":{"display_name":"SPEEDHOME Editorial Team","author_link":"https:\/\/speedhome.com\/blog\/author\/speedhome-editorial\/"},"_links":{"self":[{"href":"https:\/\/speedhome.com\/blog\/wp-json\/wp\/v2\/posts\/53720","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/speedhome.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/speedhome.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/speedhome.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/speedhome.com\/blog\/wp-json\/wp\/v2\/comments?post=53720"}],"version-history":[{"count":2,"href":"https:\/\/speedhome.com\/blog\/wp-json\/wp\/v2\/posts\/53720\/revisions"}],"predecessor-version":[{"id":58883,"href":"https:\/\/speedhome.com\/blog\/wp-json\/wp\/v2\/posts\/53720\/revisions\/58883"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/speedhome.com\/blog\/wp-json\/wp\/v2\/media\/57364"}],"wp:attachment":[{"href":"https:\/\/speedhome.com\/blog\/wp-json\/wp\/v2\/media?parent=53720"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/speedhome.com\/blog\/wp-json\/wp\/v2\/categories?post=53720"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/speedhome.com\/blog\/wp-json\/wp\/v2\/tags?post=53720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}