Assessment Year 2026

Malaysia Tax Deadline 2026

Don't miss the LHDN tax filing deadlines for Assessment Year 2026. e-Filing opens from 1 March 2027.

Previous years:2025-2024
Form BE: 15 May 2027
|
Form B: 15 July 2027

Deadlines by Form Type

Form E

Employer's Return

For employers to report employee remuneration

e-Filing30 April 2027
Manual31 March 2027

Who must file: All employers

Form BE

POPULAR

Resident Individual (Without Business)

For employees receiving employment income only

e-Filing15 May 2027
Manual30 April 2027

Who must file: Salaried employees with income > RM37,333/year

Form B

Resident Individual (With Business)

For individuals with business income or freelancers

e-Filing15 July 2027
Manual30 June 2027

Who must file: Business owners, freelancers, rental income

Form M

Non-Resident Individual

For non-resident individuals in Malaysia

e-Filing15 May 2027
Manual30 April 2027

Who must file: Non-resident individuals

Penalties for Late or Failed Submission

Failure to furnish Return Form

Section 112(1)

Fine not exceeding RM20,000 or imprisonment not exceeding 6 months or both

Late submission of Return Form

Section 112(3)

Penalty of increased tax up to 35%

Inaccurate/false information

Section 113

Fine RM1,000 - RM20,000 and 100% penalty on undercharged tax

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Official Sources

Sumber Rasmi

Information on this page is based on official LHDN guidelines and Malaysian government sources.