How to File Income Tax in Malaysia 2026: Step-by-Step e-Filing Guide (YA 2025)

Complete walkthrough from registering your tax number to submitting Form BE or Form B via LHDN e-Filing.

Do You Need to File?

You must file a tax return if any of these apply:

• Salaried employees earning more than RM37,333/year (~RM3,111/month after EPF)
• Self-employed, freelancers, gig workers earning above the taxable threshold
• Business owners who need to file based on business profits
• Anyone registered with LHDN who has been assigned a tax number

Even if your employer deducts PCB (monthly tax deduction) from your salary, you still need to file an annual tax return.

Filing Deadlines for YA 2025

e-Filing opens on 1 March 2026. Filing early avoids last-minute technical issues and gets refunds processed faster.

Step 1: Get Your Tax Number (First-Time Filers)

Online (Recommended): Go to e-Daftar, select "Individual", fill in your personal details — IC number, name, address, employer details. Submit and wait for confirmation (usually within 3 working days). Your tax number will be emailed in the format: SG XXXXX XX XXXX.

Manual: Visit the nearest LHDN branch with your IC and EA form. You'll receive your tax number on the spot.

Step 2: Gather Your Documents

Must-have:

• EA Form — your employer must provide this by end of February. Shows total income, EPF, and PCB deducted.
• IC number — for login and identification

For claiming reliefs (keep for 7 years):

• EPF statement (i-Akaun at kwsp.gov.my)
• Insurance premium receipts (life, medical, education)
• Medical bills and receipts
• Education fee receipts (self or children)
• Lifestyle receipts — books, laptop, smartphone, internet bills
• SSPN, PRS contribution statements
• Childcare and kindergarten receipts
• Zakat payment receipts

If you have other income: Rental agreements and expense receipts, business financial statements (Form B filers), dividend statements.

Step 3: Log In to MyTax

Go to MyTax → Click "Log Masuk" → First time? Click "Pengguna Kali Pertama" and set up your password → Enter IC number and password → Verify via TAC if prompted.

Step 4: Start e-Filing

After login, click "e-Filing" → Select the correct form: e-BE (employment only) or e-B (business + employment) → Select Year of Assessment: 2025.

Step 5: Declare Your Income

Employment income — take the figure from your EA Form (Section C, "Jumlah Pendapatan Kasar"). Includes salary, bonuses, allowances, benefits-in-kind, and commissions.

Rental income — gross rent received minus allowable expenses (repairs, assessment rates, quit rent, fire insurance, loan interest).

Business income — net profit from your business (Form B filers only).

Other income — taxable interest, royalties, pensions.

Step 6: Claim Your Tax Reliefs

Go through each relief category and enter your claims. Key reliefs include:

• Individual relief: RM9,000 (auto-filled)
• Spouse: RM4,000 | Children: RM2,000 (under 18) / RM8,000 (18+ in education)
• EPF: up to RM4,000 | Life insurance: up to RM3,000
• Medical & education insurance: up to RM4,000
• SOCSO/EIS: up to RM350 | Lifestyle: up to RM2,500
• Medical (parents): up to RM8,000 | Education (self): up to RM7,000
• SSPN: up to RM8,000

Step 7: Review and Submit

Review the tax computation summary → Compare with PCB already deducted (shown in EA form) → If PCB > tax payable, you'll get a refund. If PCB < tax payable, you owe the balance → Click "Tandatangan & Hantar" (Sign & Submit) → Save the acknowledgment receipt.

Step 8: Pay Any Balance

If you owe tax, pay before the filing deadline to avoid penalties:

• FPX online banking via ByrHASiL
• Credit card (Visa, Mastercard, Amex) via ByrHASiL
• Bank counter at CIMB, Maybank, RHB, Public Bank, etc.

Common Mistakes to Avoid

1. Using the wrong form. Business income (even side hustles) requires Form B, not Form BE.

2. Forgetting rental income. All rental income must be declared, even if collected in cash.

3. Double-claiming with spouse. Same expense can only be claimed by one person.

4. Missing the deadline. Late filing attracts a penalty of 10%–35% of the tax balance.

5. Not keeping receipts. LHDN can audit you up to 7 years back.

What If You Get a Refund?

If your PCB deductions exceed your actual tax payable, LHDN will refund the difference to your bank account. Refunds typically take 30–90 working days after filing. File early for faster refunds. Make sure your bank account details in MyTax are up to date.

This article is for informational purposes only. Refer to hasil.gov.my for official rates.