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Guide · Malaysia · Published 2026-10-11

How to file your income tax return in Malaysia

Filing your income tax return in Malaysia on MyTax: who must file, the tax year and deadline, what documents you need, and what happens if you are late.

  • RM MYR
  • SST 8%
  • TIN
  • A4
  • English

Who must file

Every person with income liable to tax files under self-assessment. For employment income the practical threshold is about RM37,333 a year for a single person, after reliefs and rebates. An employee with a single employer, correct Monthly Tax Deduction and no joint assessment may treat MTD as final tax and not file. Companies, LLPs, partnerships and associations file whatever the result.

Tax year and deadline

The year of assessment is the calendar year. Form BE, for residents without business income, is due 30 April, extended to 15 May on e-Filing. Form B, for residents with business income, and Form P for partnerships are due 30 June, extended to 15 July on e-Filing. Form E, the employer's return, is due 31 March. Companies file Form C within seven months of the end of the accounting period, with a month's grace on e-Filing. e-Filing has been compulsory for individuals and partnerships since the 2023 year of assessment.

Filing step by step

  1. Log in to MyTax at mytax.hasil.gov.my with your identity card number and digital certificate.
  2. Open e-Filing and pick the right form: e-BE for employment income only, e-B if you carry on a business, e-P for a partnership, e-C for a company.
  3. Fill it from your EA form or accounts, then claim reliefs: the individual relief, spouse, children, EPF and life insurance, medical, education and the rest.
  4. Check the computed tax against what has already been deducted or paid, then submit and download the acknowledgement.
  5. Pay any balance by the filing deadline through ByrHASiL, FPX or a bank; late payment adds a 10% increase.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Royal Malaysian Customs Department before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Royal Malaysian Customs Department.