Key Takeaways
Estimate Your Tax Before Filing
Use our free Income Tax Calculator to estimate tax payable after income, common tax reliefs and PCB already deducted before you submit your return.
Estimate Tax Before Filing →On This Page
What Is Tax Filing?
Tax filing means submitting your income tax return to HASiL / LHDN for a particular Year of Assessment. For employees, this commonly involves declaring employment income from the EA Form, claiming eligible tax reliefs and confirming the PCB already paid during the year.
PCB is a monthly tax payment through payroll, while tax filing is the annual declaration of your full tax position. Depending on your circumstances, the final result may be additional tax payable, little or no balance, or a refund.
Who Needs to File Income Tax?
Whether you need to file depends on your tax circumstances and HASiL requirements. Employees should not assume that monthly PCB automatically means no filing is required.
Individuals who commonly need to review their filing obligations include employees, people with more than one employment, landlords, freelancers, commission earners, business owners and taxpayers with side income.
Which Tax Form Should You Use?
| Taxpayer Type | Common Form | General Use |
|---|---|---|
| Resident individual without business income | BE / e-BE | Common form for salaried employees with employment and other non-business income. |
| Resident individual with business income | B / e-B | For individuals carrying on business, including business plus employment or other income. |
| Non-resident individual | M / e-M | Used for non-resident individual income tax filing, subject to the taxpayer's circumstances. |
Resident vs Non-Resident Tax Filing
Tax residence status affects tax rates, relief eligibility and the return form used. Residence is determined under Malaysia's tax rules and is not based only on citizenship.
| Taxpayer Type | General Treatment |
|---|---|
| Resident Individual | Generally eligible for resident progressive rates and qualifying personal reliefs and rebates. |
| Non-Resident Individual | Generally subject to different tax treatment and not eligible for most personal reliefs. |
Documents to Prepare Before Filing
Preparing documents before logging into MyTax makes filing faster and reduces the chance of missing income or relief claims.
| Document | Why It Matters |
|---|---|
| EA / EC Form | Shows employment income, benefits, EPF and PCB information reported by the employer. |
| PCB Records | Confirms monthly tax already deducted and paid through payroll. |
| Tax Relief Receipts | Supports lifestyle, medical, education, childcare and other qualifying claims. |
| EPF / Insurance / PRS / SOCSO Statements | Supports contribution and premium-related relief claims. |
| Other Income Records | Supports rental, freelance, commission, business or side-income declarations. |
| Donation / Zakat Receipts | May support qualifying deductions or rebates where applicable. |
| Bank Account Details | Important if a tax refund is approved. |
| Prior Tax Records | Useful for checking previous balances, refunds, instalments or tax information. |
Malaysia Tax Filing Checklist
Check EA Form
Compare salary, allowances, benefits, EPF and PCB with your records.
Collect Receipts
Prepare evidence for lifestyle, medical, education, insurance and family reliefs.
Declare All Sources
Review rental, freelance, business, commission and other taxable income.
Refund or Balance
Confirm PCB, rebates and whether the final return shows tax payable or a refund.
How to File Income Tax in Malaysia
| Step | What To Do | Simple Explanation |
|---|---|---|
| 1 | Log in to MyTax | Access HASiL online services and open the appropriate e-Filing return. |
| 2 | Check personal details | Confirm profile, contact information and bank account details. |
| 3 | Declare income | Enter employment and other taxable income for the year. |
| 4 | Claim reliefs / deductions | Enter eligible claims supported by your records. |
| 5 | Check PCB and tax computation | Review tax already paid, rebates, final tax and refund / balance position. |
| 6 | Sign and submit | Review the declaration, submit the return and save the acknowledgement / tax computation. |
Example Tax Filing Flow
A salaried employee using e-BE may start with EA Form income, add any other taxable income, claim eligible reliefs, verify PCB already deducted and review the final tax computation before submission.
If PCB exceeds final tax, a refund may arise. If PCB is lower than final tax, the employee may need to pay the remaining balance.
How Tax Reliefs and PCB Fit Into Filing
Tax reliefs reduce chargeable income, while PCB represents tax already paid during the year through payroll. Both therefore affect the final tax position, but in different ways.
| Item | Effect on Final Tax Position |
|---|---|
| Tax Relief | Reduces chargeable income before tax is calculated. |
| Tax Rebate | Reduces tax payable directly where the conditions are met. |
| PCB | Offsets tax payable because it is tax already deducted during the year. |
Tax Refund vs Additional Tax Payable
After the return is completed, compare final tax payable with tax already paid through PCB and other credits.
| Situation | Possible Result |
|---|---|
| PCB / tax paid is higher than final tax | A tax refund may arise, subject to HASiL processing and verification. |
| PCB / tax paid is lower than final tax | Additional tax may need to be paid. |
| PCB broadly matches final tax | There may be little or no remaining balance. |
Common Tax Filing Examples
Example 1: Employment Income Only
A salaried employee uses EA Form income, confirms PCB and claims eligible reliefs such as EPF, lifestyle or insurance relief.
Example 2: Employment Income and Rental Income
An employee who also receives rental income should review the correct tax treatment and declare applicable rental income with supporting rental and expense records.
Example 3: Tax Refund Situation
If PCB was deducted throughout the year but final tax is reduced by valid reliefs and rebates, the return may show tax paid in excess and a refund position.
Malaysia Tax Filing Deadlines — 2026
The table below shows the key YA 2025 individual filing deadlines under HASiL's 2026 Return Form Filing Programme.
| Return | Statutory Due Date | e-Filing Grace Period |
|---|---|---|
| Form BE / e-BE — no business income | 30 April 2026 | Until 15 May 2026 |
| Form B / e-B — with business income | 30 June 2026 | Until 15 July 2026 |
If e-BE for YA 2025 is furnished on 16 May 2026, HASiL's filing programme states that it is treated as late from 1 May 2026.
If e-B for YA 2025 is furnished on 16 July 2026, it is treated as late from 1 July 2026.
What Happens After You Submit?
After submission, save the acknowledgement and tax computation. These records are useful if you need to check your return later or respond to a HASiL query.
If the return shows tax paid in excess, any refund is subject to HASiL processing and verification. If tax remains payable, make the required payment by the applicable deadline.
How Long Should Tax Records Be Kept?
HASiL states that records and documents used in tax computation should generally be kept for 7 years.
- EA / EC Form
- Tax return acknowledgement and computation
- Tax relief receipts
- Insurance, EPF, PRS and SOCSO statements
- Medical and education receipts
- Donation and zakat receipts
- Rental, freelance, business and side-income records
- Other documents supporting income, deductions and claims
Common Tax Filing Mistakes
- Entering employment income that does not agree with the EA Form
- Using the wrong return form
- Forgetting rental, freelance, commission or side income
- Claiming tax relief without adequate supporting documents
- Forgetting PCB already deducted by the employer
- Using the wrong Year of Assessment
- Submitting after the applicable deadline
- Entering outdated bank account details for a potential refund
- Submitting without saving the acknowledgement and tax computation
Sources & Verification
This guide was last verified in August 2026 against current HASiL materials for YA 2025 e-Filing, the 2026 Return Form Filing Programme, individual form usage and record-keeping requirements.
HASiL — Return Form Filing Programme 2026
HASiL — e-Filing Made Easy 2026
HASiL — Individual Tax FAQ
HASiL — Official Website
Frequently Asked Questions
What form do employees usually use for tax filing?
A resident individual with no business income commonly uses Form BE / e-BE. A resident individual with business income generally uses Form B / e-B.
What is the YA 2025 Form BE filing deadline?
The statutory due date is 30 April 2026. HASiL's 2026 filing programme provides an e-Filing grace period for e-BE until 15 May 2026.
What is the YA 2025 Form B filing deadline?
The statutory due date is 30 June 2026, with an e-Filing grace period for e-B until 15 July 2026.
Do I need my EA Form before filing tax?
For employees, the EA Form is one of the main documents because it summarises employment income, benefits, EPF and PCB information reported by the employer.
Do I submit receipts together with my tax return?
HASiL states that supporting documents generally do not need to be submitted together with the individual return, but they should be kept for future verification.
How long should I keep tax records?
Tax records and supporting documents should generally be retained for 7 years in accordance with the applicable record-keeping rules.
Do I still need to file if PCB has already been deducted?
PCB is monthly tax paid through payroll. Whether you still need to file depends on the applicable filing requirements and your circumstances.
How do I know if I will receive a tax refund?
A refund may arise when tax already paid exceeds the final tax liability shown after income, reliefs, rebates and other relevant items are considered.
What happens if I file late?
Late filing can lead to penalties. HASiL's filing programme explains that returns furnished after the applicable grace period are treated as late from the original statutory due date.
What should I save after e-Filing?
Save the submission acknowledgement, tax computation and supporting records used to prepare the return.