Entertainment & F&B Schedule

01 Whose books are these

02 The purposes and what each one gets

Only entertainment falling inside provisos (i) to (viii) of paragraph 39(1)(l) is fully deductible; everything else that is still wholly and exclusively for the business gets half. Anything that is not for the business at all gets nothing. Account codes come from the LTT standard chart of accounts — change any of it if your chart differs.

03 The receipts

Write down who was there. For anything on the 50% side, LHDN will ask who was entertained and why. A schedule that names them at the time is worth more than a pile of receipts reconstructed two years later.

The trap in proviso (i). Staff food and drink is fully deductible — unless it is incidental to entertaining somebody else. Take four staff and two clients to dinner and the whole bill is entertainment at 50%, not a staff meal.

04 What to print

05 Saved schedules

Everything stays in this browser — nothing is uploaded, and we never see your figures. Clearing your browser data will delete saved schedules, so keep the printed PDF as your record.

The percentages follow Public Ruling No. 4/2015 (Entertainment Expense, issued 29 July 2015) and paragraph 39(1)(l) of the Income Tax Act 1967, checked 3 September 2026. Which proviso a receipt belongs to is a judgement about what the spending was actually for — the tool sorts what you tell it, it does not decide for you.