Malaysia Tax Filing Deadline 2026 — Complete Guide

Malaysia's annual income tax filing season for income earned in 2025 runs from March 2026. Here's everything you need to know about deadlines, forms, and how to file.

Filing Deadlines Summary

Taxpayer Type	Form	Deadline
Employee (employment income only)	BE	April 30, 2026
Employee with other income	B	June 30, 2026
Business/professional income	B	June 30, 2026
Company	C	7 months after accounting year-end
Partnership	P	June 30, 2026

e-Filing bonus: e-Filing via MyTax/ezHASiL gives 15 extra days:

• Form BE: Until May 15, 2026
• Form B: Until July 15, 2026

Who Needs to File?

You MUST file if:

• Your annual income exceeds RM 34,000 (after EPF deduction)
• You have business income (regardless of amount)
• You received notice from LHDN to file

You DON'T need to file if:

• Total income is below RM 34,000 (after EPF)
• Only employment income and your PCB deductions are sufficient

Note: Even if you don't owe tax, filing is good practice to establish a tax history and potentially claim refunds.

Which Form Should You Use?

Form BE — Salary Earners

• Employment income only
• No business or freelance income
• Most salaried employees use this

Form B — Business Income

• Any self-employment or business income
• Rental income above RM 2,000/month (some cases)
• Commission-based income outside employment

Form M — Non-Residents

• For foreigners who are non-resident for tax purposes
• Taxed at flat 30% rate

Form E — Employers

• Employers file this to report all employee remuneration paid

How to File Online (e-Filing via MyTax)

Step 1: Register at MyTax

1. Visit mytax.hasil.gov.my
2. Click "First Time Login" if you haven't registered
3. Register with your IC number and tax reference number (from your Notice of Assessment)

Step 2: Prepare Your Documents

Gather:

• EA Form (from employer) — shows income and PCB deducted
• EPF Statement — for EPF relief claims
• Insurance receipts
• Medical receipts
• Education fee receipts
• Donation receipts
• Mortgage statements (for housing loan relief)

Step 3: Complete Your Return

1. Log in to MyTax
2. Select "e-Filing" → "e-BE" or "e-B"
3. The system pre-fills employment income from employer submissions
4. Enter all your tax reliefs
5. Review the computed tax amount

Step 4: Submit and Pay (if applicable)

• If you owe additional tax: pay via FPX, JomPAY, or other methods
• If you have a refund: LHDN will credit it to your bank account (usually within 30-90 days)

Monthly Tax Deductions (PCB) vs Final Assessment

Your employer deducts PCB (Potongan Cukai Bulanan) each month based on an estimate. The annual return reconciles the actual tax owed:

• PCB > actual tax: You get a refund
• PCB < actual tax: You pay the difference
• Most employees with standard employment income have little or no balance

Tax Relief Checklist for Filing 2026

Relief	Maximum Amount
Personal (self)	RM 9,000
EPF contributions	RM 4,000
Life insurance premiums	RM 3,000
Medical insurance	RM 3,000
PRS contributions	RM 3,000
SSPN savings	RM 8,000
Lifestyle (books, gadgets, gym)	RM 2,500
Medical treatment (parents)	RM 8,000
Self-education fees	RM 7,000
Serious illness (self/spouse/child)	RM 10,000

Penalties for Late Filing

Situation	Penalty
Late submission (first offence)	RM 200 – RM 20,000
Failure to furnish return	RM 200 – RM 20,000
Understatement of income	45% of tax undercharged
Evasion	100-300% of tax evaded + prosecution

Key point: Even a short delay can result in penalties. File on time or apply for an extension.

Tax Refunds — How Long Does It Take?

If LHDN owes you a refund:

• e-Filing: Usually 30 working days
• Manual filing: Can take 3-6 months
• Refunds are paid directly to your registered bank account

Checking Refund Status

Log in to MyTax → "e-Services" → "Semak Status Bayaran Balik" to track your refund.

Common Filing Mistakes to Avoid

1. Wrong IC/Tax Reference Number

Double-check your tax reference number (usually your IC number + check digit).

2. Forgetting EA Form Income

Some employees have multiple EA Forms (multiple employers in a year). Include all.

3. Missing Reliefs

Don't forget to claim all eligible reliefs — many taxpayers leave money on the table.

4. Not Declaring Foreign Income

Malaysian residents must declare worldwide income, including employment income earned overseas.

5. Wrong Payment Reference

When paying tax, use the correct tax reference number and assessment year to avoid misapplication.

Frequently Asked Questions

I'm working overseas — do I still need to file Malaysian taxes?

If you're a Malaysian tax resident (183+ days in Malaysia), yes. Foreign income may be exempt in some cases, but you should still file.

Can I file on behalf of my non-working spouse?

You file your own return. A non-working spouse's income (if any) is taxed separately, but you can claim the RM 4,000 spouse relief.

What if I filed incorrectly?

You can file an amended return within 5 years. Log in to MyTax and select "Pindaan Borang."

Can I get an extension?

LHDN rarely grants extensions. File on time to avoid penalties.

Calculate Your Tax Before Filing

Use our Malaysia Tax Calculator to estimate your tax liability before filing, so you know what to expect and can plan your payment.

Deadlines are based on announced LHDN guidelines. Always verify at hasil.gov.my for the most current information.