Missing a tax deadline in Malaysia can result in penalties, interest charges, and unnecessary stress. At Bayabumi Sdn Bhd, our licensed tax agents help SMEs stay compliant with LHDN (Inland Revenue Board of Malaysia) requirements all year round.
This article provides the complete LHDN tax filing deadline calendar for 2026, covering corporate tax, personal income tax, employer obligations, and SST. Bookmark this page or download our printable PDF calendar.
Understanding Malaysia’s Tax Year
Malaysia operates on a calendar year basis (1 January – 31 December) for individual taxpayers, while companies typically follow their own financial year-end. Corporate tax filings are due within 7 months of the financial year-end.
LHDN Tax Filing Deadlines 2026
Corporate Income Tax Deadlines
| Form / Obligation | Due Date | Who Must File |
|---|---|---|
| CP204 — Tax Estimate | 30 days before financial year starts | Companies with paid-up capital > RM 2.5M or specific industries |
| CP204A — Revised Tax Estimate | By 30th day of 6th month / 9th month of basis period | Companies revising tax estimates |
| Form C — Corporate Tax Return | Within 7 months after financial year-end | All companies with chargeable income |
| Form C1 — No-Activity Return | Within 7 months after financial year-end | Dormant companies |
| Form PT — Partnership Return | Within 7 months after financial year-end | Partnerships and LLPs |
| Form E — Employer Return | 31 March 2026 | All employers with employees |
| CP8D — Employer Statement | 31 March 2026 | All employers (submitted together with Form E) |
Personal Income Tax Deadlines
| Form | Description | Due Date |
|---|---|---|
| Form BE | Resident individual (without business income) | 30 April 2026 |
| Form B | Resident individual (with business income) | 30 June 2026 |
| Form M | Non-resident individual | 30 April 2026 |
| Form TP | Trust body / Executor | Within 7 months after financial year-end |
Monthly / Periodic Obligations
| Obligation | Frequency | Due Date |
|---|---|---|
| PCB / MTD | Monthly | 15th of the following month |
| CP38 | Monthly (if applicable) | 15th of the following month |
| SST Return | Every 2 months | By the last day of the following month |
Key LHDN Deadlines at a Glance — 2026
January 2026
- 15 Jan: December 2025 PCB payment
- 31 Jan: SST Return for Nov–Dec 2025 (if applicable)
February 2026
- 15 Feb: January 2026 PCB payment
March 2026
- 15 Mar: February 2026 PCB payment
- 31 Mar: Form E and CP8D deadline (critical employer deadline)
April 2026
- 15 Apr: March 2026 PCB payment
- 30 Apr: Form BE deadline (resident individuals without business income)
May 2026
- 15 May: April 2026 PCB payment
June 2026
- 15 Jun: May 2026 PCB payment
- 30 Jun: Form B deadline (resident individuals with business income)
July – December 2026
- 15th of each month: Previous month’s PCB payment
- Bi-monthly: SST returns
- Rolling: Corporate tax returns (Form C) due 7 months after each company’s financial year-end
Penalties for Missing LHDN Deadlines
LHDN imposes strict penalties for late filing and non-payment:
| Offence | Penalty |
|---|---|
| Late filing of Form C / Form B / Form BE | 10% increment on tax payable + up to 100% fine under Section 112 / 113 |
| Late payment of tax | 10% penalty on outstanding tax |
| Late filing of Form E | RM 200 – RM 20,000 fine or imprisonment up to 6 months |
| Incorrect tax return | 100% penalty on undercharged tax (may be reduced to 45% for voluntary disclosure) |
| Failure to submit CP204 | 10% penalty on estimated tax |
How to File Taxes with LHDN in 2026
For Individuals
- Log in to MyTax Portal (https://mytax.hasil.gov.my/)
- Select the relevant form (BE, B, or M)
- Fill in income, deductions, and tax reliefs
- Submit electronically before the deadline
- Pay any balance of tax due via FPX, credit card, or participating banks
For Companies
- Appoint a licensed tax agent (optional but recommended)
- Prepare audited financial statements (if applicable)
- Log in to MyTax Portal and file Form C
- Submit CP204 tax estimates before the basis period begins
- Pay instalments by the 10th of each month (if applicable)
Tax Reliefs and Deductions for 2026
Maximising your tax reliefs can significantly reduce your tax liability. Key reliefs for 2026 include:
| Relief Category | Amount (RM) |
|---|---|
| Individual and dependent relatives | 9,000 |
| Medical expenses for parents | 8,000 |
| Medical and education insurance | 3,000 |
| EPF / Approved scheme contributions | 4,000 |
| Lifestyle purchases (books, computers, sports) | 2,500 |
| Child care fees | 2,000 |
| SSPN education savings | 8,000 |
For companies, allowable deductions include:
- Staff salaries and EPF/SOCSO contributions
- Rental and utilities for business premises
- Professional fees (accounting, audit, legal)
- Marketing and business development expenses
- Capital allowances on plant and machinery
Why SMEs Should Use a Licensed Tax Agent
The Malaysian tax system is complex and constantly evolving. A licensed tax agent — regulated by LHDN and professional bodies like MIA and MICPA — ensures:
- Accurate filings: All forms are completed correctly and on time.
- Penalty avoidance: Deadlines are tracked and managed proactively.
- Tax optimisation: Legitimate deductions and incentives are maximised.
- Audit representation: If LHDN selects your company for audit, your tax agent handles all correspondence.
Bayabumi’s tax team includes licensed tax agents with extensive experience in corporate and personal tax planning for Malaysian SMEs.
Need Help With Your Tax Filing?
Never miss a deadline again. Bayabumi’s licensed tax agents help SMEs stay compliant with all LHDN, SSM, and EPF/SOCSO deadlines throughout the year.
📱 WhatsApp us at +60 16-4445 511 for personalised tax planning advice.
📧 Email info@bayabumi.com.my
Bayabumi Sdn Bhd is an MIA and MICPA-regulated firm providing corporate tax filing, personal tax advisory, and LHDN audit representation for businesses across Malaysia.
Frequently Asked Questions
What is the penalty for filing Form E late?
Employers who fail to submit Form E by 31 March face penalties ranging from RM 200 to RM 20,000, or imprisonment of up to 6 months, under Section 120(1)(b) of the Income Tax Act 1967.
Can I file my own company tax return without an accountant?
Yes, but it is not recommended unless you have strong tax knowledge. Errors can trigger penalties of up to 100% of undercharged tax. A licensed tax agent ensures accuracy and identifies optimisation opportunities.
What is CP204 and who needs to file it?
CP204 is an estimate of your company’s tax payable for the upcoming year. Companies with paid-up capital exceeding RM 2.5 million and certain other categories must file CP204 within 30 days before the start of their basis period.
When is the SST filing deadline?
SST returns must be filed every two months, by the last day of the following month (e.g., January–February return is due by 31 March).