Malaysia Tax Filing 2026: What You Need to Know
Biztrak Pulse: New Year, New Pulse!
January 15, 2026
Riding into Prosperity: Biztrak Wishes You a Prosperous Year of the Horse
February 11, 2026
Malaysia Tax Filing 2026: Complete Personal & Company Tax Submission Guide
Every year, March quietly marks one of the most important compliance seasons in Malaysia — income tax filing.
For the Year of Assessment (YA) 2025 (submitted in 2026), the Inland Revenue Board of Malaysia (LHDN/IRBM) has released updated timelines, expanded tax reliefs and procedural changes affecting both individuals and companies.
Whether you are a salaried employee, freelancer, SME owner, or company director, this guide explains exactly what you must file, when to file, and how to legally reduce your tax payable.
1. When Does Tax Filing Start in 2026?
LHDN officially opens e-Filing on 1 March 2026, with employer data pre-filled if submitted via e-CP8D.
Employers are encouraged to upload employee remuneration details by 25 February 2026 to ensure auto-population of tax forms.
2. Personal Income Tax Deadlines (Individuals)
Year of Assessment: YA 2025 (Income earned in 2025, submitted in 2026)
| Form | Who | e‑Filing Deadline |
|---|---|---|
| Form BE |
|
15 May 2026 |
| Form B |
|
15 July 2026 |
| Form M |
|
30 April 2026 |
| Form P |
|
15 July 2026 |
Important: Missing deadlines may result in penalties and late payment charges.
3. Company & Business Tax Filing (Corporate Tax Malaysia)
(a) Corporate Income Tax – Form C
All Sdn Bhd companies must submit tax returns:
Deadline: Within 7–8 months after the financial year end
Example: Financial year ends 31 Dec 2025 → filing due around July/August 2026.
(b) Other Business Entities
| Entity | Form |
|---|---|
| LLP | Form PT |
| Trusts / REIT | Form TR |
| Cooperatives | Form C1 |
(c) Estimated Tax Payment (Important for Companies)
• Companies must submit tax estimate CP204:
• 30 days before new financial year
• Revision allowed in 6th, 9th, or 11th month
(d) Important CP500 Update (Individual Instalments)
For YA 2026, LHDN will not impose penalties for CP500 instalment notices during this transition period for taxpayers with non‑employment income (rent, interest, royalties). Voluntary instalment payments remain encouraged to reduce end‑of‑year tax burdens. Amendments via CP502 are available by 30 June and 31 October 2026.
4. Key Employer Responsibilities (Often Overlooked)
Requirement Deadline
| EA Form to employees | 28 Feb 2026 |
| Form E to LHDN | 30 Apr 2026 |
| CP58 (agents/commissions) | 31 Mar 2026 |
Without EA form, employees cannot accurately file taxes.
5. Key Personal Tax Reliefs (YA 2025 / YA 2026)
The following reliefs are available to resident individuals in Malaysia when calculating your chargeable income for YA 2025 / YA 2026. They are deductible from your total income to reduce your taxable income (and therefore tax payable).
Basic & Family Reliefs
| Category | Amount (RM) | Notes |
|---|---|---|
| Self | 9,000 | Standard personal relief for all resident taxpayers. |
| Disabled individual – additional | 7,000 | Extra relief if the taxpayer has registered disability. |
| Spouse | 4,000 | When electing joint assessment; also available to separately assessed spouses. |
| Disabled spouse (additional) | 6,000 | Additional relief for supporting a disabled spouse. |
Children Reliefs
| Relief | Amount (RM) | Notes |
|---|---|---|
| Child under 18 years | 2,000 per child | Unmarried children aged <18. |
| Child 18+ in study (matric / A‑Level) | 2,000 per child | Full‑time instruction below diploma level. |
| Child 18+ in higher education | 8,000 per child | Includes university diploma & degree. |
| Disabled child | 8,000 per child | Additional for disabled children. |
| Disabled child in higher education | 16,000 per child | Combines disabled + education relief. |
Insurance, Savings & Retirement
| Relief | Amount (RM) | Notes |
|---|---|---|
| Life insurance / family takaful contributions | 3,000 | Expanded to include coverage for children as well as self/spouse from YA 2026. |
| Voluntary & compulsory EPF contributions | 4,000 | Includes additional voluntary top‑ups. |
| Private Retirement Scheme (PRS) contributions | 3,000 | Extended to YA 2030 (encourages retirement savings). |
| Education & medical insurance premiums | 4,000 | Includes medical and education coverage for self/spouse/children. |
| SSPN educational savings | 8,000 | Claimable by either parent (until YA 2027). |
Medical & Health‑Related Reliefs
| Relief | Amount (RM) | Notes |
|---|---|---|
| Serious disease treatment (self/spouse/child) | Up to 10,000 | Includes fertility and specialised treatments. |
| Medical check‑ups, vaccination & dental (self/spouse/child) | Up to 1,000 | All MOH‑approved vaccinations included from YA 2026. |
| Medical expenses for parents / grandparents | 8,000 | Includes treatment, complete medical examinations, etc. |
| Support equipment for disabled (self/spouse/child/parent) | 6,000 | For specialised disability‑related equipment. |
| Learning disability diagnosis & rehab (children ≤ 18) | Up to 10,000 | Raised from RM6,000 for YA 2026. |
Education & Personal Development
| Relief | Amount (RM) | Notes |
|---|---|---|
| Self‑education & upskilling courses | 7,000 | Includes diploma and other approved courses for skills development. |
| Lifestyle relief (books, PC, smartphone, internet, etc.) | 2,500 | For enhancing knowledge or skills. |
| Sports & fitness relief | 1,000 | Covers equipment, gym memberships, facility fees under registered sports club. |
| Breastfeeding equipment (once per 2 YAs) | 1,000 | One‑off claimable expense. |
Child / Family Support
| Relief | Amount (RM) |
|---|---|
| Fees to childcare / kindergarten / registered day/transit centres (children ≤ 12) | 3,000 |
Note: The childcare relief was expanded in Budget 2026 to include registered daily care and after‑school transit centres for children up to 12 years old from YA 2026 onwards.
Other Reliefs & Items
| Relief | Amount (RM) | Notes |
|---|---|---|
| Household food waste grinders / CCTV (one purchase) | 2,500 | Newly expanded to include these items (YA 2026‑YA 2027). |
| First‑home loan interest | 7,000 or 5,000 | Based on property price thresholds (RM500k and below / RM500k‑750k). |
| Electric vehicle charging & related facilities | 2,500 | Relief available until YA 2027. |
Some reliefs (such as EV facilities and CCTV) are time‑limited and subject to specific eligibility; always retain invoices/receipts for audit purposes.
Tax Rebates
In addition to reliefs, tax rebates help reduce tax payable after reliefs are applied:
| Rebate | Amount (RM) |
|---|---|
| Individual chargeable income ≤ RM35,000 | 400 |
| Spouses separately assessed (each ≤ RM35,000) | 400 each |
| Joint assessment (joint income ≤ RM35,000) | 800 |
| Zakat, Fitrah or other Islamic dues (actual amount) | Actual paid |
| Departure levy for Umrah/pilgrimage (limit 2 lifetime trips) | Actual paid |
Rebates are deducted from tax payable, not from taxable income, and excess amounts are non‑refundable.
Please refer to the poster below for the full list of tax reliefs.
Note: Always keep receipts/supporting docs for at least 7 years for compliance.
6. Step-by-Step e-Filing Process
• Login to MyTax / ezHasil
• Select correct form (BE / B / C)
• Verify pre-filled income
• Declare reliefs
• Submit
• Pay tax or receive refund
7. Penalties & Best Practices
• Late submissions or payments may lead to penalties and interest
• Accurate income reporting improves refund timeliness and reduces audits.
• Start early — this reduces errors and ensures you use all eligible reliefs.
Conclusion
Malaysia’s 2026 tax filing season demands careful planning. By understanding deadlines, reliefs and LIC requirements, individuals and companies can stay compliant, optimize tax outcomes, and minimize penalties.
Source: LHDN Return Form (RF) Filing Programme For The Year 2026
Disclaimer: This article is intended for general informational purposes and summarises the latest tax updates for 2026. It does not constitute tax, legal, or financial advice. Readers should consult a qualified tax professional for advice specific to their circumstances.
