Malaysia Tax Filing Deadlines 2026: Complete LHDN Guide

Key Tax Filing Deadlines for 2026

Malaysia's tax filing season for Year of Assessment (YA) 2025 runs through 2026. Whether you're a salaried employee, freelancer, employer, or company director, knowing your exact deadline is critical to avoiding penalties from LHDN.

For Individuals (Salaried Employees)

Form BE is for individuals with employment income only. The deadline is 30 April 2026 (manual) or 15 May 2026 (e-Filing). Late filing can result in penalties ranging from RM200 to RM20,000.

For Individuals with Business Income

Form B applies to freelancers, sole proprietors, and anyone earning non-salary income. The deadline is 30 June 2026 (manual) or 15 July 2026 (e-Filing).

For Employers

Form E is the annual employer declaration submitted to LHDN. Deadline: 31 March 2026. All companies must submit Form E — even those with no employees. Form EA must be provided to employees by end of February.

For Companies (Sdn Bhd)

Form C applies to all private limited companies. The deadline is within 8 months after the financial year end. For a company with FYE 31 December 2025, the deadline falls around August 2026.

Common Mistakes to Avoid

• Using the wrong form (Form BE vs Form B)
• Missing the e-Filing extension date and assuming the manual deadline applies
• Employers not submitting Form E on time — this is a company risk, not the employee's
• Not registering for tax even if there is no income yet

At Valuacc × Hiew & Co, our team monitors all tax deadlines for our clients. We provide tax advisory through Hiew & Co, with actual filing coordinated via our licensed partner firms.