How to Declare Foreign-Sourced Income (FSI) in Form BE / Form B?

Form BE (For Individual Taxpayers without Business Income)

If Your Foreign Income is Exempted by the Government:
• Declare it in Part K → No tax payment required. 

If Your Foreign Income is Taxable:
• FSI remitted to Malaysia between 01.01.2022 – 30.06.2022:

o Declare in Part B14 → Eligible for the 3% special tax rate.
• FSI remitted to Malaysia on or after 01.07.2022:

o Declare in Part B4 & Part E → Taxed according to personal income tax rates.
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Form B (For Individual Taxpayers with Business Income)

If Your Foreign Income is Exempted by the Government:
• Declare it in Part L → No tax payment required.

If Your Foreign Income is Taxable:
• FSI remitted to Malaysia between 01.01.2022 – 30.06.2022:

o Declare in Part B25 → Eligible for the 3% special tax rate.
• FSI remitted to Malaysia on or after 01.07.2022:

o For personal income → Declare in Part B10 & Part F → Taxed according to personal income tax rates.

o For business income → Declare in Part B3 & Part E → Taxed according to business income tax rates.

Tip: Ensure accurate reporting to avoid penalties!


海外收入（FSI）如何填进Form BE / Form B？

Form BE：

• 如果您的海外收入已被政府豁免 ，您需要填入 Part K，所有收入都豁免，无需缴税
• 如果您的海外收入属于需要缴税的，那：
  • 在01.01.2022 – 30.06.2022期间汇入马来西亚：填入 Part B14，可获得3%特别税率
  • 在01.07.2022之后汇入马来西亚：填入Part B4 & Part E，需依据个人所得税率缴税

Form B：

• 如果您的海外收入已被政府豁免 ，您需要填入 Part L，所有收入都豁免，无需缴税
• 如果您的海外收入属于需要缴税的，那：
  • 在01.01.2022 – 30.06.2022期间汇入马来西亚：填入 Part B25，可获得3%特别税率
  • 在01.07.2022之后汇入马来西亚的个人收入：填入Part B10 & Part F，需依据个人所得税率缴税
  • 在01.07.2022之后汇入马来西亚的生意收入：填入Part B3 & Part E，需依据个人所得税率缴税