Malaysia’s tax filing season begins each year when the Inland Revenue Board of Malaysia (LHDN) opens submissions for the previous Year of Assessment (YA). For the 2026 filing cycle, taxpayers will submit returns for Year of Assessment 2025, covering income earned in 2025.
Understanding the correct filing deadlines is essential to avoid late submission penalties, additional tax assessments, and unnecessary compliance issues. Individuals, employers, partnerships, and companies each follow different submission timelines under Malaysia’s Self-Assessment System.
For example:
- Salaried individuals (Form BE) typically file by 30 April or 15 May via e-Filing
- Individuals with business income (Form B) must submit by 30 June or 15 July via e-Filing
- Companies generally file within 7 months after the close of their financial year
In addition, Malaysia’s tax administration is increasingly digitalised. Systems such as MyTax e-Filing and the Malaysian Income Tax Reporting System (MITRS) now play an important role in submitting tax information and supporting documents.
Who Needs To File Income Taxes?
Under the Income Tax Act 1967, individuals (whether Malaysian citizens or foreigners) must file taxes if they reside in Malaysia for more than 182 days in a year and earn an income here.
It’s important to understand that filing and paying taxes are different.
Filing involves reporting your income and financial details to LHDN, while tax payment is only necessary if your earnings exceed the taxable threshold.
Even if you don’t owe taxes, you are still required to file if you have an income and keep proper records to avoid issues later on.
2026 Tax Deadlines – Important Forms for Individual & Company Filing
If you’re filing taxes in Malaysia, here are the mandatory forms and LHDN deadlines you should mark on your calendar for 2026:
| Form | Taxpayer Type | Deadline (Manual) | Deadline (e-Filing) |
| Form EA | Employer (Provide employee statement) | 28 February 2026 | — |
| Form E | Employer | 31 March 2026 | 30 April 2026 |
| Form CP58 | Employer (PCB reconciliation) | 31 March 2026 | — |
| Form BE | Individual (Employment Income) | 30 April 2026 | 15 May 2026 |
| Form B | Individual (Business Income) | 30 June 2026 | 15 July 2026 |
| Form P | Partnership | 30 June 2026 | 15 July 2026 |
| Form C | Companies | 8 months after FYE | — |
| Form PT | LLP | 8 months after FYE | — |
| Form M | Do not carry business | 30 April 2026 | 15 May 2026 |
| Form M | Carry on business | 30 June 2026 | 15 July 2026 |
Read on for a more in-depth understanding of the purpose behind each form.
What is MITRS? (Malaysian Income Tax Reporting System)
Malaysia’s tax administration has introduced a new digital system called the Malaysian Income Tax Reporting System (MITRS) to streamline the submission of tax information and supporting documents.
MITRS is an online platform accessible through the MyTax portal that allows taxpayers to upload required documents used by LHDN to determine taxable income and tax payable.
The system was introduced under Section 82B of the Income Tax Act 1967 and is part of Malaysia’s move toward digital tax compliance.
Documents Typically Submitted Through MITRS
Taxpayers may need to upload documents such as:
- Audited or unaudited financial statements
- Income tax computation
- Capital allowance schedules (Schedule 3)
- Tax incentive calculations
- Other relevant supporting schedules
These documents are generally uploaded in PDF format through the MyTax portal.
Who Needs to Use MITRS?
The implementation is being rolled out in stages, starting with:
- Companies (Sdn Bhd)
- Limited Liability Partnerships (LLP)
Documents are usually required to be submitted within 30 days after the tax return filing deadline.
For businesses and tax professionals, MITRS means better record-keeping and faster digital submission, but it also requires proper preparation of tax documentation.
LHDN Personal Income Tax Deadlines for 2026
1. Form B
What is Form B?
A document required by LHDN to declare income, expenses, and reliefs for the previous tax year for individual taxpayers with business income, including sole proprietors, partnerships, and income from foreign sources.
Form B Submission Deadline: 30 June 2026 for general filing and 15 July 2026 for e-filing
Penalty for Non-compliance: A late filing penalty of up to 45% of unpaid taxes, while late tax payments incur a penalty of 10% of unpaid taxes.
Where to File Form B: Via e-filing only atLHDN e-Filing Portal
2. Form BE
What is Form BE?
For individuals with only employment income (no business income) to declare their income, deductions and tax reliefs for the previous tax year.
Form BE Submission Deadline: 30 April 2026 for general filing and 15 May 2026 for e-filing.
Penalty for Late Submission: Same as Form B (up to 10% of unpaid taxes)
Where to File Form BE: Via e-filing only atLHDN e-Filing Portal
Form BE Important Notes: Employees must get a copy of their Form EA from their employer to complete Form BE submission.
3. Form M
What is Form M?
Used by non-resident individuals (foreigners working in Malaysia) to file their income tax returns and report taxable income earned within the country
Form M Submission Deadline: 30 April 2026 for general filing and 15 May 2026 for e-filing.
Penalty for Late Submission: Same as Form BE (up to 10% of unpaid taxes)
Where to File Form M: Via e-filing only atLHDN e-Filing Portal
Form M Important Notes: Non-residents are taxed at a flat rate of 30% (no tax reliefs or deductions).
4. Form P
What is Form P?
Used by partnerships in Malaysia to declare their business income for tax purposes. While partnerships themselves are not taxed, the income reported in Form P is distributed to partners, who then include their share in their individual tax returns (Form B for residents and Form M for non-residents).
Form P Submission Deadline: 30 June 2026 for general filing and 15 July 2026 for e-filing.
Penalty for Late Submission: Maximum fine of RM20,000, imprisonment up to 6 months, or both (under Section 120(1)(b) ITA 1967).
Where to File Form P: Via e-filing only atLHDN e-Filing Portal or download the paper form from LHDN Official Website
Form P Important Notes: Even though partnerships are not taxed, they must submit Form P to report income distribution among partners.
Company/Corporate Tax Deadlines for 2026
5. Form C
What is Form C?
An income tax return form for companies in Malaysia used by resident and non-resident companies (Sdn Bhd, Berhad) to declare their taxable income, claim deductions, and report tax payable to the LHDN.
Form C Submission Deadline: E-filing for Form C is mandatory since 2022 and must be submitted within seven (7) months after the financial year-end. For example, if the financial year ends on 31 December, the submission deadline is 31 July of the following year.
Penalty for Late Submission: Up to 45% penalty on unpaid taxes.
Where to File Form C: Via e-filing only atLHDN e-Filing Portal.
Form C Important Notes: Tax estimates (CP204) must be submitted beforehand.
6. Form E
What is Form E?
An annual employer tax declaration form that employers submit to LHDN to report employee earnings, including salaries, bonuses, and benefits.
Form E Submission Deadline: 31 March 2026 for e-filing only.
Penalty for Late Submission: Fine between RM200 to RM20,000, 6 months imprisonment, or both.
Where to File Form E: E-filing only via LHDN e-Data Praisi
Form E Important Notes: All companies, businesses and organizations (even those with no employees) must submit Form E.
READ MORE: How To Submit Form E as a Malaysian Business
7. Form EA
What is Form EA?
Form EA is a summary of how much wages an employee earned in a year from their employer. It does not need to be submitted to LHDN, but instead to employees so they can accurately report their income to LHDN.
Employers must create a Form EA for every employee that has worked for more than seven days, regardless of full or part-time status.
Form EA Submission Deadline: 28 February 2026.
Penalty for Non-Compliance: Employers may be penalized a maximum fine of RM20,000, six months imprisonment, or both for failure to provide Form EA to employees.
Where to File Form EA: Employees do not file Form EA as they use it to file Form BE.
8. Form CP58
What is Form CP58?
Similar to Form EA but for a business’ various agents, dealers, and distributors, detailing monetary (such as allowances, commissions, and bonuses) and non-monetary (such as tickets, accommodation, tour packages, vehicles, and vouchers) incentives given out to them.
Form CP58 is mandatory only for companies that pay over RM5,000 per year in incentives. Similar to Form EA, it does not need to be submitted to LHDN but must be provided to the respective vendor.
Form CP58 Submission Deadline: 31 March 2026
Penalty for Non-Compliance: Same as Form EA (Maximum fine of RM20,000, six months imprisonment, or both).
9. Form PT
What is Form PT?
Income tax return form for limited liability partnerships (LLPs) to declare their taxable income, claim deductions, and report tax payable to the LHDN.
Form PT Submission Deadline: Seven (7) months after financial year-end
Penalty for Late Submission: Up to 45% penalty on unpaid taxes.
Where to File Form PT: E-filing only atLHDN e-Filing Portal.
Form PT Important Notes: LLPs must also submit CP204 tax estimates like companies (Sdn Bhd, Berhad).
Need Help Meeting Your YA 2025 Tax Submissions?
Whether you are an individual taxpayer, SME owner, or company director, staying compliant with LHDN requirements can be complex, especially with new digital systems such as MITRS.
If you need assistance with:
- Income tax filing
- Corporate tax compliance
- Tax planning for SMEs
- Preparing MITRS documentation
Our tax professionals can help ensure your filings are accurate and submitted on time.
