Form B · ListBelanja
Business expenses: deduct what's allowed — and no more
Every ringgit of allowable expense lowers your chargeable income. But personal spending, fines and taxes are not deductible, and client entertainment is only partly deductible, at LHDN's current percentage. ListBelanja uses the right categories so you neither miss nor over-claim.
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Updated
Checked against official LHDN sources: relief table · rates, deadlines & rules . Checked automatically every day; a change is accepted only after two identical readings. Year of assessment: YA2026.
Expense categories & Form B boxes
| Category | Box | Deductible |
|---|---|---|
| Stock / raw material purchases | N5 | 100% |
| Business loan interest | N15 | 100% |
| Wages, EPF & SOCSO for staff | N16 | 100% |
| Premises rent / lease | N17 | 100% |
| Contract & subcontract | N18 | 100% |
| Commission & platform fees | N19 | 100% |
| Bad debts | N20 | 100% |
| Travel, petrol, tolls, parking | N21 | 100% |
| Repairs & maintenance | N22 | 100% |
| Promotion & advertising | N23 | 100% |
| Professional body fees & CPD | N24 | 100% |
| Other (utilities, internet, stationery, monthly software) | N24 | 100% |
| Client entertainment (only partly deductible) | N24 | 50% |
| Not deductible (personal, fines, tax) | N24 | 0% |
Long-lasting assets? That's capital allowance
Computers, phones, vehicles and office furniture aren't ordinary expenses — they're claimed as capital allowances over several years. Low-value assets (up to RM2,000 each) can be claimed in full in the year of purchase, up to RM20,000 a year.
Frequently asked questions
Can I deduct my phone and internet bills?
The business-use portion is deductible (Other category). The personal portion isn't. Keep the bills as proof — scan them into ListBelanja.
How long must I keep expense receipts?
7 years from the end of the year the return is filed. ListBelanja keeps the receipt images as proof.