Form E
Employer's Return
Employer form for reporting employee remuneration (not an individual BE/B programme)
| Method | Deadline |
|---|---|
| e-Filing | 30 April 2027 |
| Manual | 31 March 2027 |
Who must file: All employers
Malaysia Tax Deadline 2026.
Don't miss the LHDN tax filing deadlines for Assessment Year 2026. e-Filing opens from 1 March 2027. Dates follow the pattern of LHDN's last published filing programme (RF Filing Programme 2026, for YA 2025) until LHDN publishes the 2027 programme.
YA 2026e-Filing 2027
Deadline · YA 2026
e-Filing deadlines
Form BE for employment income only. Form B for business owners and freelancers.
Form BE
15 May
2027
Form B
15 July
2027
e-Filing opens
1 March
2027
Previous years
Deadline archive.
Deadlines by form type
e-Filing and manual.
Form BE
Popular
Resident Individual (Without Business)
For employees receiving employment income only
| Method | Deadline |
|---|---|
| e-Filing | 15 May 2027 |
| Manual | 30 April 2027 |
Who must file: Salaried employees with income > RM37,333/year. Rental is personal additional income on Form BE, not Form B.
Form B
Resident Individual (With Business)
For individuals with business income or freelancers
| Method | Deadline |
|---|---|
| e-Filing | 15 July 2027 |
| Manual | 30 June 2027 |
Who must file: Business owners and freelancers
Form M
Non-Resident Individual
Non-resident form outside the verified individual BE/B programme
| Method | Deadline |
|---|---|
| e-Filing | 15 May 2027 |
| Manual | 30 April 2027 |
Who must file: Non-resident individuals
Important notes
Before you file.
Form E
An employer form
Used to report employee remuneration. It is not part of the individual BE/B programme.
Rental
Rental income goes on Form BE
Rental is personal additional income on Form BE, not Form B.
Form M
Non-resident individuals
Form M sits outside the verified individual BE/B programme.
Penalties
for late or failed submission.
| Offence | Penalty | Section |
|---|---|---|
| Failure to furnish Return Form | Fine not exceeding RM20,000 or imprisonment not exceeding 6 months or both | Section 112(1) |
| Late submission of Return Form | Penalty of increased tax up to 35% | Section 112(3) |
| Inaccurate/false information | Fine RM1,000 - RM20,000 and 100% penalty on undercharged tax | Section 113 |
Questions
About tax deadlines
The Form BE e-Filing deadline is 15 May 2027. The manual deadline is 30 April 2027.
Related guides
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