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⚡ Quick Answer
The deadline for e-Filing your Malaysia income tax (YA 2025) is
30 April 2026 for individuals without business income. File via
mytax.hasil.gov.my — the process takes 20–45 minutes if your documents are ready. Most salaried employees will receive a refund within 30 days of submission.
Who Needs to File Income Tax in Malaysia?
You are required to file income tax in Malaysia if your
annual income exceeds RM34,000 after EPF deductions (roughly RM2,833/month). This applies to:
- Salaried employees (even if your employer deducts PCB/MTD monthly)
- Freelancers, self-employed individuals, and gig workers
- Business owners (sole proprietors and partnerships)
- Individuals with rental income, dividends, or other investment income above the threshold
If you earn less than RM34,000 annually, you are not legally required to file — but you should still file if tax was deducted from your salary, because you may be entitled to a refund.
Which form do you need?
| Form | Who It’s For |
|---|
| BE | Salaried employees with no business income |
| B | Individuals with business or freelance income |
| M | Non-residents |
| P | Partnerships |
Most readers will use
Form BE.
Important Tax Deadlines for 2026
Missing the deadline results in a penalty of
10% of tax payable, with additional surcharges if left unpaid. Mark these dates:
- 30 April 2026 — Deadline for Form BE (salaried employees, e-Filing)
- 30 June 2026 — Deadline for Form B (self-employed / business income, e-Filing)
- 30 April 2026 — Deadline for paper submission (Form BE, non-e-Filing)
The Inland Revenue Board (LHDN/IRB) strongly encourages e-Filing via MyTax as it processes refunds significantly faster than paper submissions.
Step-by-Step Guide to e-Filing on MyTax Portal
Step 1: Log In to MyTax
Go to
mytax.hasil.gov.my and log in using your
MyTax ID (your IC number) and password. If you’ve never registered, click “First Time Login” and set up using your IC number and e-mail.
Step 2: Navigate to e-Filing
From the dashboard, select
“e-Filing” →
“e-BE” (for salaried employees) for Year of Assessment 2025.
Step 3: Verify Auto-Filled Employment Income
LHDN pre-fills your employment income and PCB (monthly tax deductions) from your employer’s CP8A/EA form.
Verify this figure matches your EA Form — discrepancies are common if you changed jobs during the year.
Step 4: Enter Additional Income
Declare any income beyond your main salary:
- Rental income (net of allowable expenses)
- Freelance or part-time income
- Interest income above RM1,000 from non-Malaysian banks
- Dividends from foreign sources
Malaysian bank interest, dividends from Bursa-listed stocks, and unit trust distributions are generally
tax-exempt and do not need to be declared.
Step 5: Claim Your Tax Reliefs
This is where most people leave money on the table. Reliefs directly reduce your chargeable income. Key reliefs for YA 2025:
| Relief Item | Maximum Amount |
|---|
| Self (automatic) | RM9,000 |
| Spouse (no income) | RM4,000 |
| Child (below 18) | RM2,000 each |
| Child (18+, studying locally) | RM2,000 each |
| Child (18+, studying abroad) | RM8,000 each |
| Life insurance + EPF | RM7,000 combined |
| Private Retirement Scheme (PRS) | RM3,000 |
| Medical/dental expenses (self, spouse, parents) | RM10,000 |
| Medical check-up | RM1,000 |
| Childcare fees | RM3,000 |
| Education fees (tertiary, professional) | RM7,000 |
| SSPN (education savings) | RM8,000 |
| Sports equipment & gym membership | RM1,000 |
| Books, journals, magazines | RM1,000 |
| Electric vehicle charging equipment | RM2,500 |
| Lifestyle relief (gadgets, internet, gym) | RM2,500 |
Step 6: Claim Rebates
Rebates are subtracted from your
tax payable (not income), making them more powerful than reliefs:
- Zakat — Full amount claimable as rebate (replaces income tax ringgit-for-ringgit)
- Self rebate — RM400 if your chargeable income is below RM35,000
Step 7: Verify Tax Payable / Refund
The system calculates your tax automatically. You’ll see either:
- Amount to pay — pay via FPX, Maybank2u, CIMB Clicks, or JomPAY (code: 5012)
- Refund — credited to your registered bank account within 30 days
Step 8: Submit
Review all figures, tick the declaration, and click
“Submit”. Screenshot or download your acknowledgement slip — it serves as proof of filing.
Common Tax Reliefs Malaysians Miss
Based on conversations with readers, these are the most frequently forgotten reliefs:
Medical check-up (RM1,000) — Any health screening at a registered clinic or hospital qualifies. This includes blood tests, health panels, and mammograms.
Lifestyle relief (RM2,500) — Covers personal computers, smartphones, tablets, internet subscription, gym memberships, and printed reading materials. Many people forget to claim their phone purchase or annual gym fees.
Spouse relief (RM4,000) — If your spouse has no taxable income (even if they work but earn below the threshold), you can claim this in full.
PRS contributions (RM3,000) — If you contribute to any Private Retirement Scheme approved by the Securities Commission, claim it here. It stacks on top of the EPF + Life Insurance relief.
Parents’ medical expenses — Up to RM8,000 for medical treatment and care costs for your parents is claimable. Keep all receipts.
What Happens After You Submit?
Once submitted, you cannot edit your return — you must file a
Pindaan (Amendment) via MyTax if you realise an error. Amendments are allowed within 6 months of the original submission deadline.
For refunds: LHDN targets 30 days for e-Filing refunds, though in practice it often arrives within 14–21 days. Ensure your bank account number registered with LHDN is correct (update under
“Kemaskini Maklumat Peribadi” in MyTax).
What to Do With Your Tax Refund
If you’re getting a refund, put it to work instead of letting it sit idle. Two options worth considering:
For short-term parking (1–12 months): A high-yield savings app like
Versa currently offers returns around 3.5–3.8% p.a. on deposits — far better than a regular savings account. New users can claim RM10 via our referral link using code
7DP9797J.
For medium to long-term growth: Consider topping up your EPF voluntary contributions (i-Saraan if self-employed) or starting a robo-advisor portfolio — both compound tax-effectively over time.
Our Recommendation
File early, claim every eligible relief, and use MyTax’s built-in pre-fill to verify your employer’s submissions. The biggest mistakes Malaysians make are (1) not filing at all when below the threshold and missing refunds, and (2) forgetting lifestyle and medical check-up reliefs worth up to RM3,500 combined.
If your tax situation is complex — rental income, multiple employers, or freelance work — consider engaging a licensed tax agent for YA 2025.
Frequently Asked Questions
Do I need to declare my Shopee/TikTok Shop side income?
Yes. Any consistent income from selling goods or services online is considered business income and must be declared under Form B. Occasional one-off sales (e.g., selling personal items) are generally not taxable, but regular selling activity is. LHDN has been increasing scrutiny on e-commerce income since 2023.
Is EPF contribution tax-deductible?
Your EPF employee contributions (11% of salary) are included in the RM7,000 combined relief for Life Insurance + EPF. If your EPF contributions alone exceed RM7,000, you’ve already maxed out this relief and cannot claim additional life insurance premiums on top.
What if I missed the 30 April deadline?
File as soon as possible. Late filing incurs a 10% penalty on tax payable. If no tax is payable (you’re getting a refund), there’s no monetary penalty — but you should still file to receive your refund and avoid LHDN follow-up letters.
Can I claim relief for my parents’ insurance premium?
No — you can only claim relief for insurance premiums on
your own life and medical policies. However, you can claim the
Parents’ Medical Treatment relief (up to RM8,000) for actual medical costs you pay for your parents.
How do I check my tax refund status?
Log into MyTax →
“Semak Bayaran Balik” (Check Refund). You’ll see the refund amount and estimated payment date. If it’s been more than 30 days, you can submit an inquiry via the LHDN contact centre (HASiL Care Line: 1-800-88-5436).
Is ASNB/ASB dividend taxable?
No. Dividends from ASB and all ASNB funds are
tax-exempt and do not need to be declared in your income tax return.
Related Articles
For a full breakdown of every relief you can claim before filing, see our guide: Tax Relief Malaysia 2026: Complete List of Deductions to Maximise Your LHDN Refund.
