How to Download LHDN Tax Forms: Form EA, BE and B for YA 2025 and YA 2026
Which LHDN form you need (EA, BE, B, M, P), where to get it, and why most people file on MyTax instead. Covers YA 2025 and YA 2026.
- LHDN forms
- Form BE
- Form B
- Form EA
- YA 2026
Most Malaysian individuals do not need to download a tax form. Since YA 2023, LHDN requires Form BE, B, M and P to be filed through e-Filing on MyTax. Your employer must give you Form EA by 28 February. For YA 2025, Form BE was due 30 April 2026, with e-Filing accepted until 15 May 2026.
Blank PDFs on hasil.gov.my are still useful as a reference before you file. This guide covers which form applies to you, where each one comes from, and the dates for the current season.
Which LHDN form do I need?
It depends on whether you are resident and whether you have business income. Salaried residents file Form BE. Residents with business or freelance income file Form B.
| Form | Who files it | YA 2025 due date (filed in 2026) | e-Filing grace period |
|---|---|---|---|
| EA (C.P.8A) | Issued by your employer, not filed by you | Employer must hand it over by 28 February 2026 | n/a |
| E | Employers | 31 March 2026 | 1 month |
| BE | Resident individuals who do not carry on business | 30 April 2026 | 15 days (to 15 May 2026) |
| B | Resident individuals who carry on business | 30 June 2026 | 15 days (to 15 July 2026) |
| P | Partnerships | 30 June 2026 | 15 days |
| M | Non-resident individuals | 30 April 2026 without business income, 30 June 2026 with it | 15 days |
| C | Companies | Within 7 months of the financial year-end | 1 month |
Source: LHDN Return Form Filing Programme 2026.
For YA 2026 (income earned in 2026, filed in 2027), LHDN has not yet published the 2027 programme. If it follows the 2026 pattern, e-Filing opens 1 March 2027, Form BE is due 30 April 2027 (15 May on e-Filing) and Form B is due 30 June 2027 (15 July on e-Filing). Check the tax deadline page once LHDN confirms.
How do I get my Form EA?
From your employer, not from LHDN. Under subsection 83(1A) of the Income Tax Act 1967, employers must give every employee Form EA for the previous year by the end of February.
- One employer: expect it by 28 February, usually by email or through a payroll portal.
- More than one employer in the year: you get one EA from each, and all of the income goes on one return.
- Not received by March: ask HR. The deadline is the employer's legal duty.
Employers also send LHDN their staff remuneration data (C.P.8D) through e-Data Praisi or e-CP8D. LHDN pre-fills that data into your e-BE or e-B. Check the pre-filled figures against your EA and correct anything that differs before you submit.
How do I file Form BE or B without downloading anything?
Log in to MyTax and fill the form online. The e-Filing system does the tax calculation for you.
- Go to mytax.hasil.gov.my and log in with your identification number and password.
- First time? You need a PIN. Since February 2026 you can request it on the MyTax portal through e-KYC (a selfie check) or e-CP55D, as well as at an LHDN branch (Bernama, 10 February 2026).
- Open e-Filing, choose the form (e-BE or e-B) and the Year of Assessment. YA 2025 means income earned in 2025.
- Check the pre-filled employment income, enter your reliefs, then sign and submit.
- Save the acknowledgement and a PDF copy of the submitted return.
If you are filing for the first time, our e-Filing registration guide covers getting set up.
Where can I download blank LHDN forms?
On hasil.gov.my under Forms > Download Forms. The individual forms page lets you filter by category (resident with business, resident without business, non-resident) and year, with YA 2025 available.
There are separate download pages for company, employer, withholding tax, registration and stamp duty forms.
Download a blank form when you want to:
- See every field before you start e-Filing, so you can gather the figures first.
- Read the explanatory notes that come with each form.
- Give an accountant or tax agent a reference copy.
You still submit the return through e-Filing. The filing programme states that taxpayers and employers are required to use e-Filing, and tax agents file through LHDN's Tax Agent e-Filing system (TAeF).
How do I get a copy of a return I already filed?
From your MyTax account. Returns submitted through e-Filing stay in your account, and you can view or print them there. Save a PDF each year when you submit, because banks often ask for past returns when you apply for a loan.
What mistakes do people make with LHDN forms?
- Picking the wrong year. The Year of Assessment is the year the income was earned. Income from 2025 goes on the YA 2025 form, filed in 2026.
- Filing Form BE with business income. Any business or freelance income means Form B, which has a later deadline.
- Mailing a paper form. Individuals have been required to e-File since YA 2023.
- Throwing away receipts. LHDN asks you to keep records and supporting documents for seven years for audit purposes (HASiL FAQ). You do not attach them to the return.
- Missing the deadline. Filing late can lead to a fine of RM200 to RM20,000 under section 112, and paying late adds 10% to the unpaid tax (HASiL offences and penalties).
What if I cannot log in to MyTax?
Use "Forgot Password". LHDN sends a new password to your registered email. If that email is no longer in use, update it through the Customer Feedback Form under "Contact Us" on hasil.gov.my.
For anything else, the HASiL Contact Centre is on 03-8911 1000, 9am to 5pm, Monday to Friday.
Getting your receipts ready before you file
The return itself takes less time when your relief receipts are already sorted. CukaiMax tracks relief caps and stores your receipts, and the Free plan includes unlimited uploads. CukaiMax does not submit your return. You still file on MyTax.