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Deadline for Malaysia Income Tax Submission in 2025

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1. Form EA
Annual income statement prepared by company to employees for tax submission purpose
Deadline: 28.02.2025

 

2. CP 58
Commission / fees statement prepared by company to agents, dealers & distributors
Deadline: 31.03.2025

 

3. Form E
Form used by company to declare employees status and their salary details to LHDN
Deadline: 31.03.2025 (30.04.2025 for e-filing)

 

4. Form BE
Income tax return for individual who only received employment income
Deadline: 30.04.2025 (15.05.2025 for e-filing)

 

5. Form B
Income tax return for individual with business income (income other than employment income)
Deadline: 30.06.2025 (15.07.2025 for e-filing)

 

6. Form P
Income tax return for partnership
Deadline: 30.06.2025 (15.07.2025 for e-filing)

 

7. Form C
Income tax return for companies
Deadline: 7 months after financial year end (8 months for e-filing)

 

8. Form PT
Income tax return for LLP
Deadline: 7 months after financial year end (8 months for e-filing)

FAQs for Malaysia Income Tax Submission

1. Is a Malaysian who works in Singapore need to declare tax to LHDN?

Yes, we advise you to declare 𝐍𝐢𝐥 income in Malaysia (𝑒𝑠𝑝𝑒𝑐𝑖𝑎𝑙𝑙𝑦 𝑓𝑜𝑟 𝑡ℎ𝑜𝑠𝑒 𝑤ℎ𝑜 𝑟𝑒𝑔𝑖𝑠𝑡𝑒𝑟𝑒𝑑 𝑤𝑖𝑡ℎ 𝐿𝐻𝐷𝑁)
Exemption of foreign sourced income for individual taxpayers will be implemented until 2026.

3. What forms I need to submit?

If you stay for more than 182 days in Malaysia (Malaysia tax resident),

  • Submit Form BE if you have employment income only
  • Submit Form B if you have business income
  • If you stay for less than 182 days in Malaysia (Non Malaysia tax resident),  Submit Form M

4. What type of income that I need to submit tax?

  • Employment income / director fee
  • Business income
  • Rental income
  • Any income generated from Malaysia

6. If I owned a partnership, can I submit Form P only?

Cannot, as Form P is for partnership income declaration but the income tax for each partners will be charged under Form B based on profit received.

7. Which form to submit if I am shareholder and director of Sdn Bhd?

If you received salary from Sdn Bhd, submit Form BE. Dividend will be taxed under company tax

Dividend will be taxed under company tax

8.What can I do if I submit the wrong form?

Contact LHDN / do amendment via mytax.

9. If I missed the deadline, can I combine 2 years incomes and declare tax at the second year at once?

Cannot, tax submission is on yearly basis, you might be imposed penalty if there is late submission/payment.

You may refer to this article for the LHDN Penalty Details