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Malaysia Income Tax E-Filing 2026

Deadlines, pre-filing checklist, MyTax walkthrough, and deductions guide for Year of Assessment 2025 (YA 2025).

Form BE Deadline: April 30, 2026 That's the deadline for most salaried employees. Late submission attracts penalties from RM200 to RM20,000.

Filing Deadlines at a Glance

Malaysia has different forms for different taxpayer types. Use this table to find your deadline.

Form Who Files It Deadline (YA 2025) Status
Form BE (e-BE) Salaried employees, pensioners, no business income April 30, 2026 Urgent
Form B (e-B) Self-employed, freelancers, sole proprietors, business owners June 30, 2026 2 months
Form E (e-E) Employers (company filing for employees) March 31, 2026 Past
Form M (e-M) Non-resident individuals with Malaysian income April 30, 2026 Urgent
Form P (e-P) Partnership (business partnership entities) June 30, 2026 2 months
Not sure which form? If your income is entirely from employment (salary, bonus, allowances) and you do not run a business or earn freelance income, you file Form BE. If you have any business income — including freelance work, Grab/Foodpanda earnings, or income from a sole proprietorship — you file Form B.

Pre-Filing Checklist

Gather these documents before you log in to MyTax. Missing items are the #1 reason people abandon mid-filing.

Income Documents

  • Form EA — Annual statement of remuneration from each employer (must be given to you by Feb 28, 2026). If you changed jobs, collect from each employer.
  • CP8A / CP8C — Alternative to EA for some employment types. Check what your employer issued.
  • Dividend income statements — From unit trusts, stocks (Bursa), ASB, ASN, or other investments.
  • Rental income records — Tenancy agreements, rental receipts, maintenance expense receipts.
  • Side income records — If applicable: freelance invoices, platform payouts (Grab, Shopee, etc.), consulting fees.

Relief & Deduction Documents

  • EPF statement — Employer and employee contributions. Download from KWSP i-Akaun. Relief capped at RM4,000.
  • SSPN statement — PTPTN savings (National Education Savings Scheme). Relief up to RM8,000.
  • Life insurance / takaful premium receipts — Combined with EPF up to RM7,000.
  • Medical insurance / takaful receipts — Separate relief up to RM3,000.
  • Lifestyle receipts — Books, gym, sports equipment, computer, smartphone, internet bill. Combined relief RM2,500.
  • Medical examination receipts — Annual health screenings, vaccinations. Relief RM1,000 (within lifestyle or separate, check latest MyTax).
  • Education fees receipts — Courses at approved institutions. Relief up to RM7,000.
  • Disabled person/equipment receipts — If applicable: relief up to RM6,000 for disabled individual, RM5,000 for equipment.
  • EV charging equipment receipts — EV-related purchase relief (if applicable).
  • Zakat payment receipts — Zakat paid to state Islamic religious councils. Acts as tax rebate (not just relief).

Account Details

  • MyTax login credentials — Go to mytax.hasil.gov.my. First-time users: register via e-Daftar with your IC number.
  • Bank account number — Needed for tax refund (if overpaid PCB). Enter in MyTax under "Maklumat Akaun Bank".
  • Spouse's IC and income details — If claiming joint assessment or spouse relief.

How to File on MyTax — Step by Step

Filing takes 1–2 hours if all your documents are ready. Do it in one sitting to avoid losing your progress.

  1. Log in at mytax.hasil.gov.my Use your TIN (Tax Identification Number) and MyTax password. If this is your first time, see our MyTax Registration Guide — registration takes 15 minutes with your IC and mobile number.
  2. Select e-Filing → e-BE (or e-B for business income) Under the "e-Filing" menu, select your assessment year (YA 2025) and the correct form type. The system will pre-fill fields it knows — check these carefully, especially your employer's CP8D data.
  3. Verify and enter your income Part C: employment income from Form EA. Part D: other income (dividends, rental, etc.). Part G: gross business income if filing e-B. Verify the pre-filled PCB (monthly deductions) total matches your Form EA.
  4. Enter all reliefs in Part H Work through each relief category systematically. Don't skip — many people miss lifestyle, SSPN, or education relief. Every RM1,000 of additional relief reduces your tax by RM190–RM280 depending on your bracket.
  5. Review your chargeable income and tax payable The system calculates automatically. If you see a "balance payable", you owe tax. If it shows "lebihan bayaran balik" (refund), you overpaid PCB and will receive a refund. Double-check the tax bracket applied.
  6. Pay any balance due (or submit with refund) Pay via FPX (online banking), credit/debit card, or JomPAY (bill code: 30001). Payment must be made by April 30 for Form BE. Then click "Hantar" (Submit) to complete your return.
  7. Save your acknowledgement slip LHDN will display a submission receipt with a reference number. Download and save it as PDF — this is your proof of filing. Also note your refund status if applicable.
Can't log in? Reset your MyTax password at mytax.hasil.gov.my → "Lupa Kata Laluan". If you forget your TIN, it's on your old Notice of Assessment or call LHDN at 1800-88-5436.

Key Tax Reliefs for YA 2025

These are the most commonly missed or under-claimed reliefs. Each one directly reduces your chargeable income.

Personal Relief
RM 9,000
Auto-applied to every taxpayer. No documentation needed.
EPF / Approved Pension
Up to RM 4,000
Employee EPF contributions only. Download statement from i-Akaun.
Lifestyle (Books, Sports, Internet)
Up to RM 2,500
Books, gym, sports equipment, computer, smartphone, internet. Keep all receipts.
Life Insurance / Takaful
Up to RM 3,000
Life insurance premiums + EPF combined limited to RM7,000.
Medical Insurance / Takaful
Up to RM 3,000
Separate from life insurance relief. Include hospitalisation and critical illness policies.
SSPN (PTPTN Savings)
Up to RM 8,000
Deposits into SSPN account. Separate from EPF. Very under-utilised.
Education Fees (Self)
Up to RM 7,000
Courses at approved institutions. Includes professional certifications, postgrad, vocational.
Medical / Special Needs
Up to RM 10,000
Serious disease medical expenses for self, spouse, parent. Fertility treatment included.
Parental Care
Up to RM 8,000
Medical/care expenses for parents diagnosed with a disease or in a nursing home.
Child Relief
RM 2,000 per child
RM2,000 per child under 18. Higher for disabled or tertiary-enrolled children.
Zakat / Fitrah
Full amount paid
Acts as tax rebate (reduces tax payable directly), not just relief. Enter receipts from state Islamic body.
EV Charging Equipment
Up to RM 2,500
Electric vehicle charging facility installation costs. New from YA 2024 onwards.
Important: Always keep receipts for at least 7 years. LHDN can audit your return up to 7 years after filing. Claiming reliefs without documentation can result in penalties.

Frequently Asked Questions

What happens if I miss the April 30 deadline?
Late filing attracts a fine of RM200 to RM20,000 and/or up to 6 months imprisonment. In practice, LHDN typically issues a penalty notice with a 30-day grace period to pay. Filing late is still better than not filing — the penalty compounds if you don't respond. Call LHDN at 1800-88-5436 if you receive a penalty notice.
I'm a freelancer/Grab driver — should I file Form BE or Form B?
File Form B (e-B). Any income from self-employment, gig work, freelance projects, or business activity requires Form B. Form BE is strictly for salaried employees with no business income whatsoever. Form B deadline is June 30, giving you 2 extra months.
Do I need to file if I'm below the taxable income threshold?
You must register and file if your annual income exceeds RM34,000 (after EPF deduction). Even if you owe zero tax, filing is required. If your gross income is below RM34,000 after EPF, you are generally not required to file, but registering is still recommended to build a tax history.
How do I check my tax refund status?
Log in to MyTax → e-Filing → Check Refund Status. LHDN typically processes refunds within 30 working days of submission. Ensure your bank account number is registered in MyTax under "Maklumat Akaun Bank" — otherwise the refund cannot be processed.
Can I amend my return after submitting?
Yes. Log in to MyTax → e-Filing → Pindaan (Amendment). You can amend a return within the same assessment year. After the year ends, amendments must be requested in writing within 5 years. Note: amending to add income can trigger interest charges; amending to add relief typically results in a refund.
My employer deducts PCB every month — do I still need to file?
Yes, unless LHDN's MTD (Monthly Tax Deduction) scheme has declared you exempt. Most employees still need to file Form BE because PCB is an estimate — your actual tax may be higher or lower once all reliefs are applied. Filing ensures you get any overpaid PCB refunded.
What is the MyTax portal URL?
The official portal is mytax.hasil.gov.my — this replaced the old ezHASiL portal. If you have bookmarked ezhasil.hasil.gov.my, it redirects to MyTax. Only use the official .gov.my domain — beware of phishing sites.

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Disclaimer: This guide is for informational purposes only and reflects LHDN rules as of March 2026 (YA 2025). Tax laws change — always verify deadlines and relief amounts at the official MyTax portal (mytax.hasil.gov.my) or LHDN Hasil (hasil.gov.my). This is not professional tax advice.