📊 Filing Your First Tax Return (LHDN)

Step-by-Step Process

1. Get your Tax Identification Number (TIN). Register online via e-Daftar at mytax.hasil.gov.my — or walk into any LHDN branch. You'll need: MyKad and latest employment/income details. TIN starts with "SG" for individuals.
2. Request your e-Filing PIN (one-time activation). After TIN registration, request a PIN online via MyTax or collect it from an LHDN branch. This activates your e-Filing access. You only need to do this once.
3. Get your Form EA from your employer. Employers must provide Form EA by end of February. It summarises your annual income, EPF contributions, and any benefits-in-kind. This is your primary source of income data for filing.
4. Log into MyTax portal at mytax.hasil.gov.my → ezHasil → e-Filing → select e-BE (for employment income; if you have business income, select e-B instead).
5. Review pre-filled details. MyTax auto-fills your name, IC, and some income details from employer reports. Verify these are correct.
6. Enter your income from Form EA. Input gross salary, EPF deductions, and any other income (rental, dividends, etc.).
7. Claim your tax reliefs. See the reliefs checklist below. Keep receipts for 7 years (you don't upload them, but LHDN can audit).
8. Review your tax computation. The portal calculates automatically. Check: chargeable income, tax charged, PCB already deducted (from your payslips), and the net amount payable or refundable.
9. Submit the return. Click submit and download your acknowledgment slip (e-Hasil). Save this.
10. Pay any balance tax due. If you owe tax (PCB deducted was less than actual tax), pay via FPX, credit card, or bank transfer. Deadline: 30 April (paper) / 15 May (e-Filing) 2026.
11. Receive refund if overpaid. If your PCB deducted exceeded your actual tax, LHDN will refund to your registered bank account within 30 working days.

Who Must File?

• Annual income exceeds ~RM37,333 after EPF deductions (approximately RM3,111/month gross, depending on EPF deduction). If in doubt, file — there's no penalty for filing when not required.
• Once you have a TIN, you must file annually even if no tax is payable. LHDN expects filings every year.
• Employed under PCB scheme — your employer deducts tax monthly. You still need to file annually to confirm the final figure.

Tax Reliefs Checklist (YA 2025)

Tax reliefs reduce your chargeable income — they are NOT direct deductions from your tax bill. Keep receipts for all claims; LHDN can audit up to 7 years back.

Key Deadlines (YA 2025 / Filing in 2026)

Penalties for Non-Compliance

LHDN can also impose travel bans (via Immigration Department) for significant outstanding tax debts.

Form Types — Which One Do You File?

Pro Tips (Tips Pro)

• ✅ File even if your PCB covers everything. Your employer's PCB deductions may have over-deducted — filing triggers a refund. Thousands of Malaysians leave money with LHDN by not filing.
• ✅ Lifestyle relief is a catch-all. Books, sports equipment, gym fees, internet, electronic devices — all claimable up to RM2,500 combined. Most people under-claim this.
• ✅ Claim full RM9,000 individual relief. This is automatic — you don't need receipts. Just enter it. Many first-timers miss this because it feels too simple.
• ✅ Medical expenses include dental and optometry. Up to RM8,000 for serious illness and disability (different sub-limits). Basic medical + full medical examination RM1,000 sub-limit. Dental up to RM1,000 sub-limit within the medical relief.
• ✅ SSPN contributions qualify for relief. Deposits to Skim Simpanan Pendidikan Nasional (SSPN) for your children's education get relief up to RM8,000. Often overlooked.
• ✅ Refunds come to your registered bank account. Make sure your bank account details are updated in MyTax before filing. Refunds typically arrive within 30 working days if all details are correct.
• ✅ Keep receipts for 7 years. You don't upload receipts when e-filing, but LHDN can audit any year within 7 years. If you can't produce receipts during an audit, the claimed relief is disallowed and penalties apply.

Common Mistakes (Kesilapan Biasa)

• ❌ Thinking PCB means you don't need to file. PCB (Potongan Cukai Bulanan) is a monthly tax deduction — it does NOT substitute for filing. You must still submit your annual return.
• ❌ Missing the e-Filing deadline (15 May). Late filing = immediate fine of RM200–RM20,000 plus possible imprisonment. Set a calendar reminder for 1 May — that leaves two weeks of buffer.
• ❌ Not registering for a TIN early. TIN registration via e-Daftar can take 1–3 working days. Don't wait until May — do it in March when e-Filing opens.
• ❌ Under-claiming reliefs. The average Malaysian only claims 4–5 reliefs. Run through the complete list — most people qualify for 8+ categories.
• ❌ Not declaring freelance / side income. Freelance income (Grab, tutoring, consulting, selling online) is taxable. LHDN cross-checks against platform data. Declare it.
• ❌ Submitting without verifying pre-filled data. MyTax auto-fills some data but it can have errors. Always verify your income figure against your Form EA — don't just accept the pre-fill.

Frequently Asked Questions

• Do I need to file if my employer already deducts PCB every month?
  Yes. PCB (Monthly Tax Deduction) is an advance payment, not a substitution for filing. You still must submit an annual return. In fact, many people find their PCB over-deducted — filing confirms the exact tax and may trigger a refund.
• What if I worked multiple jobs in the same year?
  Declare all employment income from all employers on the same Form BE. Collect Form EA from each employer. Each employer's PCB is entered separately. The portal calculates your total tax liability on combined income.
• I have freelance income on top of a salaried job. Which form do I file?
  If your freelance income is classified as business income, you file Form B (not Form BE). Business income includes Grab driving, tutoring as a business, consulting, selling goods regularly. Casual one-time receipts may still go on Form BE as "other income." When in doubt, use Form B — it's safer and has more reliefs available.
• When will I get my tax refund?
  LHDN targets 30 working days from the submission date for e-Filing refunds. Common reasons for delays: bank account not updated in MyTax, discrepancy in income figures, or your return is flagged for review. Check your MyTax account for status. If it's been over 90 days, call LHDN at 03-8911 1000.
• Can I claim relief for my parents' medical expenses?
  Yes — you can claim RM1,500 per parent for medical treatment expenses, or RM3,000 per parent if they have a serious disease (as defined by LHDN). You must be paying for their medical costs and they must not have sufficient income to cover it themselves. Keep medical receipts.
• I forgot to file last year. Am I in trouble?
  File as soon as possible — late filing is better than not filing at all. LHDN typically issues a fine under Section 112 of the Income Tax Act. For first-time late filers, LHDN often accepts a voluntary disclosure with a reduced penalty. Contact your nearest LHDN branch or call their helpline. Do not ignore it — unpaid taxes can result in travel bans and legal action.
• Can I file from overseas?
  Yes — MyTax portal is accessible from any country. You need your TIN, e-Filing PIN (or MyDigital ID), and internet access. If you've been working overseas for the full year and are a non-resident for tax purposes (present in Malaysia <182 days), you file Form M (non-resident) instead, and a flat 30% tax rate applies with no personal reliefs.

Related Guides

Key Government Links

• MyTax portal (e-Filing): mytax.hasil.gov.my
• LHDN official site: hasil.gov.my
• e-Daftar (TIN registration): hasil.gov.my/e-daftar
• LHDN branch locator: hasil.gov.my/lhdn-office