Gig Worker Tax: e-Hailing, Food Delivery & Platforms

Is gig income taxed?

Yes. Income from gig work and the platform economy — such as e-hailing, food delivery, digital platform work and other digital businesses — is subject to income tax in Malaysia under the Income Tax Act 1967 (ACP 1967). HASiL treats these activities as digital businesses. (Source: HASiL — Digital Business — R1.)

Gig income is generally business income (not salary under section 13). Examples of sectors listed by HASiL: Transport & Logistics (delivery services, car rental, ticket booking); Sharing Economy (car, home, room, motorcycle sharing); Media & Broadcasting (YouTube, photography); Online education; and others. (Source: R1.)

Step 1: Register for a TIN (tax number)

Every digital trader needs a tax number (TIN). Registration is done through e-Daftar at MyTax. Individuals carrying on a business must have a TIN even if the business makes a loss. (Source: R1, R2.)

Step 2: Keep records for 7 years

You must keep business documents, records and accounts for 7 years — including payment gateway statements, bank statements, sales/purchase invoices, receipts and agreement documents. (Source: R1.)

These records do not need to be submitted with the Income Tax Return Form (BNCP), but must be kept for 7 years from the end of the year in which the BNCP was submitted. (Source: R2, FAQ Q8–Q10.)

Step 3: Report all income

• Individuals carrying on a business report their income in Form B.
• Partnerships report through Form e-P (responsibility of the principal partner).

(Source: R1, R3.)

Report all income, including income from digital businesses.

Claimable expenses

In principle, expenses directly related to generating income can be claimed, while personal expenses cannot. This item still awaits official confirmation from HASiL — check again with HASiL before deciding.: a list of expense categories that can/cannot be claimed for gig workers requires confirmation of official guidelines before it is listed.

Instalments and deadlines

• CP500: business individuals who need to pay tax must comply with CP500 instalments and notify changes in amounts.
• Financial statements: for the period 1 January – 31 December.
• Reporting and payment: before 30 June (via ByrHASiL) — this is the annual pattern; the official YA 2026 deadline (2027 filing) has not been published and is marked this item still awaits official confirmation from HASiL — check again with HASiL before deciding.

(Source: R4; annual pattern.)

e-Invoice

Gig workers carrying on a business may be involved with e-Invoice. Refer to our e-Invoice guide for threshold and timeline details. This item still awaits official confirmation from HASiL — check again with HASiL before deciding.: specific e-Invoice details for gig workers (thresholds/exemptions) need to be verified according to the current guideline version.

Related questions

Do I need to register for tax if my platform income is small? Individuals carrying on a business must have a TIN even if the business makes a loss. Whether you need to file Form B depends on your chargeable income and your status — verify with HASiL or a tax advisor.

What if my platform is based overseas? The treatment of income from foreign platforms may involve FSI/remittance rules — refer to the foreign income guide.