Form E
Employer's Return
For employers to report employee remuneration
| Method | Deadline |
|---|---|
| e-Filing | 30 April 2026 |
| Manual/Post | 31 March 2026 |
Who must file: All employers
Malaysia Tax Deadline 2025.
Don't miss the LHDN tax filing deadlines for Assessment Year 2025. e-Filing opened from 1 March 2026.
YA 2025e-Filing 2026
Archive · YA 2025
Key dates
Form BE for employment income only. Form B for business owners and freelancers.
e-Filing opens
1 March
2026
Form BE deadline
15 May
2026
Form B deadline
15 July
2026
Archive
This is the archive for 2025. See the current deadlines →
Deadlines by form type
e-Filing and manual/post.
Form BE
Popular
Resident Individual (Without Business)
For employees receiving employment income only
| Method | Deadline |
|---|---|
| e-Filing | 15 May 2026 |
| Manual/Post | 30 April 2026 |
Who must file: Salaried employees with income > RM37,333/year, including non-business rental income
Form B
Resident Individual (With Business)
For individuals with business income or freelancers
| Method | Deadline |
|---|---|
| e-Filing | 15 July 2026 |
| Manual/Post | 30 June 2026 |
Who must file: Business owners and freelancers
Form M
Non-Resident Individual
For individuals who are not Malaysian tax residents
| Method | Deadline |
|---|---|
| e-Filing | 15 May 2026 |
| Manual/Post | 30 April 2026 |
Who must file: Non-resident individuals
Change for YA 2025
The income threshold was raised to RM37,333/year (previously RM34,000). See tax relief 2025 →
Why e-Filing
Compared with manual submission.
15 days
15 Extra Days
e-Filing gives you more time than manual submission
30 days
Faster Refunds
30 working days (vs 90 days for manual)
Auto
Automatic Calculation
The LHDN system calculates your tax automatically
24/7
Open All Year
Available anytime, with no need to visit an LHDN office
Late penalties
Avoid penalties by filing before the deadline. These are the penalties that can apply:
| 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 the 2025 tax deadlines
The Form BE e-Filing deadline is 15 May 2026. The manual/post deadline is 30 April 2026.
Related guides
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