Run your own business, freelance or sell online? Every expense goes in one of three boxes. Get it right from day one and tax season is easy. Get it wrong and LHDN can charge up to 200% of the tax you underpaid.
20 expenses in two levels: running it yourself, then owning a Sdn Bhd. Swipe right for business, left for personal, or tap.
← personal · business →
Screenshot this. These rules decide almost every expense you'll ever book.
Claiming personal spending as business cost isn't a grey area. An incorrect return can cost a fine plus 200% of the tax underpaid. Doing it on purpose is evasion: up to 300%, a fine and possible jail.
For learning, not tax advice. General rules for Malaysian businesses under the Income Tax Act 1967 (s33, s39, s13, s82, s113–114) and LHDN public rulings, checked 11 Nov 2026 against LHDN's allowable expenses guide, PR 5/2000 (record keeping), PR 11/2019 (benefits in kind) and PwC. Your situation may differ; ask a tax agent when unsure. Only your best score is kept, on this phone.