Every year, a chunk of Malaysian taxpayers either miss the e-Filing deadline entirely or file rushed at the last minute because the process feels more complicated than it actually is. It isn't. Once your LHDN account is set up, filing a straightforward Form BE takes most salaried employees under half an hour. Here's the actual process, deadline by deadline.
Who needs to file, and by when
For income earned across 2025, filing happens in 2026 under what's labelled Year of Assessment 2025 (YA2025). The two deadlines that matter for most people:
- Form BE (salaried employees with no business income): 30 April 2026 statutory deadline, extended to 15 May 2026 for e-Filing specifically.
- Form B (business owners and those with business income): 30 June 2026 statutory deadline, extended to 15 July 2026 for e-Filing.
The e-Filing extension only applies if you're actually filing online through MyTax — paper filers don't get the extra two weeks. Given that e-Filing is faster anyway, there's little reason to file on paper in 2026.
First-time filer: registering before you can file
If this is your first time filing, you can't skip straight to e-Filing — you need a tax reference number first.
- Register via e-Daftar on the MyTax portal to obtain your Tax Identification Number (TIN).
- Once registered, request a one-time PIN to activate e-Filing access. This is available either through the MyTax portal itself or in person at an LHDN branch if the online option doesn't work for your situation.
- Use that PIN to set your MyTax login credentials.
If you already have a TIN from a previous year, you can skip straight to logging in.
Filing through MyTax: the actual steps
Once you're logged in to MyTax:
- Go to EzHasil Services and select e-Filing.
- Choose the correct form for YA2025 — Form BE if you're a salaried employee, Form B if you have business income.
- Work through the five main sections: personal particulars, contact details, income declaration, tax reliefs, and the final submission summary.
- Review the computed tax figure carefully before moving on. This is where most filing mistakes happen — a missed relief or a wrongly entered EPF contribution figure changes your final number.
- Confirm your identity and sign digitally to submit.
- Download and keep your acknowledgement receipt and a copy of the completed form. You'll want this if LHDN ever queries the filing, or for your own records when applying for loans or visas that ask for proof of income.
The reliefs people forget to claim
Malaysia's tax relief system rewards you for actually reading the list rather than clicking through the reliefs section on autopilot. The reliefs with the biggest impact for most taxpayers:
- Personal relief: RM9,000, automatically applied.
- Medical expenses: up to RM10,000, covering a wide range of medical costs for yourself, your spouse, and your children.
- First-home mortgage interest: RM7,000 or RM5,000 depending on the property's purchase price, for eligible first-time homeowners.
- Education fees: up to RM7,000 for approved courses and certifications.
- Lifestyle relief: RM2,500, covering books, internet subscriptions, computers, and sports equipment among other items.
- Life insurance and EPF contributions: combined relief of up to RM7,000.
Separately from reliefs, a RM400 tax rebate applies directly to your final tax liability if your chargeable income doesn't exceed RM35,000 — this comes off the tax owed, not off your taxable income, which makes it more valuable than a relief of the same amount for anyone who qualifies.
What to have ready before you start
Filing goes faster if you have these on hand before logging in: your EA form from your employer (showing total income and EPF/SOCSO deductions for the year), receipts for any reliefs you're claiming, your bank account details for a refund if one's owed, and your MyTax login credentials. Missing a receipt doesn't block you from filing — but it does mean you can't claim that relief until you have it, so gather documents first rather than guessing figures.
FAQ
What's the e-Filing deadline for salaried employees in 2026?
15 May 2026 for Form BE, provided you're filing online through MyTax. The statutory (non-extended) deadline is 30 April 2026.
Do I need to file if my employer already deducts tax through PCB/MTD?
Generally yes, unless you meet specific exemption criteria. Monthly tax deductions (MTD/PCB) are estimates, not a substitute for annual filing, which reconciles your actual tax owed against what's already been deducted.
What happens if I miss the e-Filing deadline?
Late filing can result in penalties calculated as a percentage of the tax payable, increasing the longer the delay continues. If you're going to miss the deadline, filing late is still better than not filing at all.
Can I amend my tax return after submitting it?
Yes, LHDN allows amendments to a filed return within a set window after submission through MyTax, rather than requiring you to contact a branch for every correction.
How long does a tax refund take after e-Filing?
Refunds are generally processed faster for e-Filed returns than paper ones, though the exact timeline varies by case complexity and whether any details require manual review.
Related reading: how to register for an income tax number via e-Daftar and how to check your LHDN tax refund status online.
Sources: Malaysia Personal Income Tax Guide 2026 (YA 2025) — RinggitPlus and MyTax Portal — Inland Revenue Board of Malaysia.



