Quick answer

Income from ride-hailing, delivery or freelance platforms is generally treated as business income, not employment income, so it is filed under Form B, not Form BE. You need to keep records of your gross earnings and deductible business expenses, such as fuel, platform commission and equipment, and register a tax file with LHDN if you have not already, once your income crosses the taxable threshold.

There is no EA form waiting for you at the end of the year. Keeping your own records is not optional here, it is the only paper trail LHDN will accept.

Why gig income counts as business income

An employer issues an EA form because PCB is deducted at source and there is a formal employment relationship. Grab, Foodpanda, Lalamove and most freelance platforms do not employ you in that sense, you are working as an independent contractor or sole proprietor. LHDN treats that income as business income under the same broad category as running a small shop, which is why it goes on a different form from a salaried employee's.

Form B versus Form BE: which one applies

Form BE is for individuals with employment income only. Form B is for individuals with business income, including gig and freelance earnings, and it comes with a later filing deadline than Form BE, typically the end of June rather than the end of April, because business income takes more work to compile. If you have both a day job and gig income on the side, the business income still generally pushes you onto Form B, not BE, for that year.

What actually counts as a deductible expense

Only expenses genuinely incurred to earn the income are deductible, and they need to be supported by receipts, not estimated at year end.

Expense type	Deductible when
Fuel and vehicle running costs	Used specifically for delivery or ride-hailing trips
Platform commission	Charged by the app on your earnings
Equipment (delivery bag, phone mount, work tools)	Used for the gig activity, not personal use
Phone and data plan	Only the business-use portion, not the full bill

Keep a simple log or folder, even a spreadsheet with dated receipts attached, because LHDN can ask for supporting documents during an audit, and "I remember roughly what I spent" does not hold up.

When you need to register a tax file

If you do not already have a tax file and your gig income, combined with any other income, exceeds the taxable threshold for the year, you need to register with LHDN before filing. Registration can be done through the MyTax portal, and it is worth doing this early in the year you cross the threshold rather than waiting until filing season, since a first-time registration takes time to process.

Questions about filing gig and freelance income

Do I file Form B or Form BE for gig income?

Form B, because gig and freelance earnings are treated as business income. This applies even if you also hold a salaried job, since the business income component generally determines which form you use for that year.

What if my gig income is small and irregular?

Whether an activity counts as business income versus casual or occasional income can depend on how frequently you do it and your intent. If your gig work is genuinely occasional rather than a regular income source, confirm the correct classification and filing form with LHDN or a tax agent rather than assume one rule fits every case.

Can I deduct my full phone bill as a gig expense?

No. Only the portion of your phone or data plan actually used for the gig activity is deductible. Mixing personal and business use on the same expense line without separating the portions is one of the more common reasons a deduction gets questioned.

Do I need to register a tax file if I already have one from a previous job?

If you already have a tax file, you do not need to register a new one, but you do need to declare your gig income under the correct category when you file, and switch to Form B if your business income now applies.

What records should I keep through the year?

Keep dated receipts for every deductible expense, a running log of gross earnings from each platform, and any statements the platform itself issues. Store these as you go rather than trying to reconstruct them at filing time.

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Sources and verification notes

This article was prepared from the official pages below with an initial fact cutoff of 12 September 2026. Filing thresholds, deadlines and classification rules can change; recheck the current source or confirm with LHDN before acting. This is general financial education, not personalised tax advice.

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