Deadline for Malaysia Income Tax Submission in 2026

Filing your income tax in Malaysia is an essential responsibility for individuals and businesses. The Inland Revenue Board of Malaysia (LHDN) has specific deadlines for tax submissions, and missing them could result in penalties. Understanding the key dates and requirements ensures a smooth filing process.

Key Deadlines for 2026

For the Year of Assessment 2025, the deadlines for filing income tax returns in Malaysia are as follows:

1. Individual Taxpayers (without Business Income) – Form BE

Deadline: 30 April 2026
Online submission via e-Filing extended to 15 May 2026

2. Individual Taxpayers (with Business Income) – Form B

Deadline: 30 June 2026
Online submission via e-Filing extended to 15 July 2026

3. Partnerships – Form P

Deadline: 30 June 2026
Online submission via e-Filing extended to 15 July 2026

4. Limited Liability Partnership (LLP) – Form PT

Deadline: 30 June 2026
Online submission via e-Filing extended to 15 July 2026

5. Companies – Form C

Deadline: 7 months from the financial year-end
For example, if the company’s financial year ends on 31 December 2026, the deadline is 31 July 2026.

6. Employer’s Return – Form E

Deadline: 31 March 2026
Online submission via e-Filing extended to 30 April 2026

7. Employee’s Statement of Remuneration – Form EA

Deadline: 28 February 2026
Employers must provide this form to employees

8. Commission Payments – Form CP58

Deadline: 31 March 2026
To be provided by companies to agents, dealers, and distributors

How to File Your Income Tax

1. Register for a Tax File – If you are a first-time taxpayer , register with LHDN via the e-Daftar system.
2. Gather Your Documents – Ensure you have income statements, tax relief claims, and other necessary documents.
3. File via e-Filing – Use the LHDN e-Filing system for a convenient and efficient submission process.
4. Pay Any Outstanding Tax – If applicable, make your payment before the deadline to avoid penalties.

Penalties for Late Submission

Failure to submit your income tax on time may result in penalties ranging from 10% to 45% of the unpaid tax amount, depending on the delay period. Ensure timely submission to avoid unnecessary charges.

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