How to File Your Malaysian Income Tax Return (LHDN e-Filing 2026 Guide)
It's March 2026 and e-Filing is open. If you're a first-time filer — or the kind of person who leaves it until 14 May every year — this guide is for you.
Full guide with all tables: sorted-my: Filing Your Tax Return (LHDN)
Key Deadlines (YA 2025, filing in 2026)
| Event | Date |
|---|---|
| e-Filing opens | 1 March 2026 |
| Paper filing deadline (Form BE) | 30 April 2026 |
| e-Filing deadline (Form BE) | 15 May 2026 |
| e-Filing deadline (Form B — business income) | 15 July 2026 |
Who Must File?
- Your annual income exceeds ~RM37,333 after EPF deductions (roughly RM3,111/month gross)
- Once you have a Tax Identification Number (TIN), you must file every year — even if no tax is payable
- PCB does NOT replace filing. Your employer's monthly deduction is an advance payment, not a substitute for your annual return
Step-by-Step: How to File
1. Get your TIN (if you don't have one)
Register via e-Daftar at mytax.hasil.gov.my. Takes 1–3 working days. Do this NOW — don't wait until May.
2. Get your e-Filing PIN (one-time)
Request via MyTax or collect from an LHDN branch. You only do this once.
3. Collect your Form EA from your employer
Employers must issue Form EA by end of February. This is your income summary — your primary data source.
4. Log into MyTax → ezHasil → e-Filing → e-BE
(Use e-B if you have business/freelance income. e-BE is for salaried employees.)
5. Review pre-filled details
MyTax auto-fills some data, but verify everything against your Form EA.
6. Enter income + claim reliefs
See the reliefs table below.
7. Submit and download your acknowledgment slip
Save the e-Hasil slip. It's your proof of filing.
8. Pay any balance / receive refund
If your PCB over-deducted, you get a refund (typically within 30 working days).
Tax Reliefs Checklist (YA 2025)
These reduce your chargeable income — not a direct rebate from your tax bill.
| Relief | Max Claim |
|---|---|
| Individual relief (self) | RM9,000 |
| Medical expenses (self, spouse, children) | RM8,000 |
| Lifestyle relief (books, internet, gadgets, sports) | RM2,500 |
| EPF + life insurance | RM7,000 |
| Education fees (self) | RM7,000 |
| Child relief (per child) | RM2,000 |
| Spouse relief (non-working) | RM4,000 |
| Supporting elderly parents | RM1,500–RM3,000/parent |
| PRS contribution | RM3,000 |
| SOCSO contribution | RM350 |
| First home housing loan interest (first 3 YAs) | RM7,000/year |
| Medical/private education insurance | RM3,000 |
7 Things Most First-Time Filers Miss
- File even if PCB covered everything — you might get a refund. Thousands of Malaysians leave money with LHDN every year by not filing.
- Lifestyle relief is a catch-all — books, gym fees, sports equipment, internet, devices. Most people under-claim this RM2,500 bucket.
- RM9,000 individual relief is automatic — just enter it. No receipts needed. Many first-timers skip it because it feels too easy.
- Medical includes dental and optometry — check the sub-limits carefully.
- SSPN contributions get relief up to RM8,000 — often completely overlooked.
- Declare freelance/side income — Grab driving, tutoring, consulting. LHDN cross-checks against platform data.
- Update your bank account in MyTax before filing. Refunds go to your registered account — wrong details = delayed refund.
Penalties
- Late filing: RM200–RM20,000 fine + possible imprisonment
- Unpaid tax after deadline: 10% surcharge, then additional 5% after 60 days
- Underreporting: 100% penalty on tax undercharged
- LHDN can also request a travel ban for significant outstanding debts
FAQs
I worked two jobs this year — do I file twice?
No. Declare all income from all employers on a single Form BE. Get a Form EA from each employer.
I have freelance income on top of salary — which form?
Use Form B (not Form BE) if your freelance income is business income. When in doubt, use Form B — it's safer.
I forgot to file last year — am I in trouble?
File as soon as possible. LHDN often accepts voluntary disclosure with a reduced penalty for first-time late filers. Do not ignore it.
Can I file from overseas?
Yes — MyTax is accessible globally. If you were a non-resident (less than 182 days in Malaysia), file Form M at a flat 30% rate with no personal reliefs.
Useful Links
This guide is part of Sorted — Malaysian life admin, explained clearly. Not tax advice; verify with LHDN or a licensed tax agent.
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