How to File Your Taxes Online with e-Filing (LHDN) in Malaysia

Filing your income tax in Malaysia takes less than an hour if you know where to click. The entire process runs through LHDN’s MyTax portal at mytax.hasil.gov.my, and for Year of Assessment (YA) 2025, the e-filing window closes on 15 May 2026 for individuals without business income.

This guide walks you through every step: getting your Tax Identification Number, logging in for the first time, completing Form BE, claiming every relief you are entitled to, and submitting without a last-minute panic.

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Do you need to file at all?

You must file an income tax return in Malaysia if your annual income exceeds RM34,000 after mandatory EPF contributions (approximately RM37,333 in gross salary). Even if your employer deducts Monthly Tax Deduction (MTD/PCB) every month, you still need to file. Filing is also how you claim a refund if too much PCB was withheld during the year.

Which form applies to you?

Situation	Form to Use	e-Filing Deadline (YA 2025)
Employment income only (salaried, fixed allowances)	Form BE	15 May 2026
Business, freelance, or rental income	Form B	30 June 2026
Partnership	Form P	15 July 2026
Company	Form C	Varies

If you have a side gig, rental property, or freelance income on top of your salary, you need Form B, not Form BE. When in doubt, use the LHDN classification guide on hasil.gov.my.

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Step 1: Get your Tax Identification Number (TIN)

You cannot log in to MyTax without a TIN (also called a “nombor cukai pendapatan” or tax file number). Most employed Malaysians already have one registered by their employer. Check whether yours exists before trying to create a new one.

To check: Go to mytax.hasil.gov.my, enter your MyKad number, and click Submit. If a TIN appears, you are already registered. Proceed to Step 2.

If you are not yet registered, use e-Daftar on the same portal:

1. Click e-Daftar on the MyTax homepage.
2. Fill in your MyKad number, contact details, and current employer information.
3. Upload a copy of your MyKad (front and back).
4. Submit. LHDN will issue your TIN and an activation PIN, typically sent to the branch or via post within a few working days.

Since 1 January 2024, all individual TIN applications are processed exclusively online through e-Daftar. There is no longer a paper form requirement.

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Step 2: First-time login to MyTax

If this is your first login after receiving your TIN:

1. Go to mytax.hasil.gov.my.
2. Click First Time Login.
3. Enter your TIN and the one-time PIN you received.
4. Set a new password. Store it securely.
5. Register your mobile number for two-factor authentication.

Forgot your PIN or locked out? You can now reset your digital certificate without visiting an LHDN branch. Download the MyTax mobile app (iOS or Android), use the e-KYC face recognition feature, scan your MyKad, and do a selfie verification. This restores access to your account immediately.

For subsequent years, simply log in with your TIN and password.

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Step 3: Gather your documents before you start

Collecting everything upfront prevents you from abandoning a half-completed form.

• EA Form from your employer (must be provided by 28 February 2026 for YA 2025). This summarises your gross salary, allowances, benefits-in-kind, and total PCB deducted.
• EPF statement (from i-Akaun) confirming your YA 2025 contributions.
• Insurance premium receipts for life insurance, medical insurance, or private retirement scheme (PRS).
• Receipts for lifestyle reliefs: books, computers, internet subscriptions, sports equipment.
• Medical receipts for health screenings, dental, mental health, or specialist visits.
• SOCSO contribution record (shown on your salary slip).
• Bank account number for any refund LHDN owes you.

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Step 4: Access e-Filing and select Form BE

1. Log in to mytax.hasil.gov.my.
2. From the dashboard, select e-Filing.
3. Choose the assessment year 2025.
4. Select e-BE (individual taxpayer without business income).

The form opens pre-filled with data LHDN already holds, including your employer’s payroll submissions. Cross-check every pre-filled figure against your EA Form. Employers occasionally submit late or incorrectly.

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Step 5: Complete Form BE section by section

Part A: Personal details

Confirm your MyKad number, address, marital status, and bank account number. Update your marital status if it changed during 2025. A married status opens up additional reliefs.

Part B: Statutory income

Enter your gross employment income from your EA Form. If you have more than one employer for 2025, add every EA Form. Include taxable allowances and benefits-in-kind your employer declares.

Part C: Tax exemptions and deductions

Certain income types are fully or partially exempt, including certain government allowances and employer-paid medical benefits up to specified limits. The LHDN tooltip (the green info icon beside each field) explains what qualifies.

Part D: Tax reliefs

This is where you reduce your chargeable income. Common reliefs for YA 2025 include:

Relief	Amount
Personal (automatic, no claim needed)	RM9,000
EPF contributions (mandatory + voluntary)	Up to RM4,000
Life insurance premiums + voluntary EPF	Up to RM3,000
Medical or education insurance premiums	Up to RM3,000
Lifestyle (books, internet, sports, electronics)	Up to RM2,500
Additional lifestyle relief (smartphones, tablets, computers)	Up to RM2,500
Medical expenses (parents)	Up to RM8,000
Complete health screening	Up to RM1,000 (within the RM8,000 medical limit)
Private Retirement Scheme (PRS)	Up to RM3,000
SOCSO contributions	Up to RM350
Spouse relief (non-working spouse)	RM4,000
Child relief (below 18, per child)	RM2,000
Child relief (above 18, studying full-time, per child)	RM8,000

Source: LHDN Tax Reliefs page (hasil.gov.my), YA 2025.

Only claim what you can document. LHDN may request receipts for up to seven years after filing.

Part E: Tax calculation

The portal automatically computes your chargeable income, applies the progressive tax rate, deducts rebates (RM400 if chargeable income is below RM35,000), and shows whether you owe additional tax or are due a refund.

Part F: Declaration and submission

Review the computed figures. If everything looks correct, click Submit. You will see an acknowledgement screen with a reference number. Download or print the acknowledgement and your completed Form BE. Keep these for at least seven years.

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Step 6: Pay any balance owed

If your final tax liability exceeds the PCB already deducted, you must pay the difference by 30 April 2026 even if you file by the extended e-Filing deadline of 15 May 2026. Late payment on the balance attracts a 10% penalty, rising to 15% after 60 days.

Payment channels:

• MyTax portal (direct debit or FPX)
• Internet banking via your bank’s bill payment to “Lembaga Hasil Dalam Negeri”
• JomPAY biller code (search LHDN on your bank app)
• Bank counter at LHDN-approved banks
• Maybank2u, CIMB Clicks, or other FPX-linked portals

If you are due a refund, LHDN processes it within 30 working days of submission, credited to the bank account you declared in the form.

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Key takeaways

• e-Filing opens 1 March 2026 and closes 15 May 2026 for Form BE (YA 2025) individuals.
• You need a TIN before logging in. Register free via e-Daftar on mytax.hasil.gov.my.
• Your employer’s EA Form (due by 28 February) is the single most important document.
• The portal pre-fills data from employer submissions. Always verify against your own EA Form.
• Relief claims can reduce your chargeable income significantly. The most commonly missed are the lifestyle relief (RM2,500 + RM2,500) and the medical insurance premium relief (RM3,000).
• Pay any balance by 30 April 2026 to avoid the 10% late payment penalty.
• Keep all receipts and your filed return for seven years.

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Frequently asked questions

I have never filed before. Where do I start? Start at mytax.hasil.gov.my and click e-Daftar to register for a TIN. Once you have your TIN and activation PIN, use First Time Login to set up your account. Then follow Steps 3 to 6 above.

My employer deducts PCB every month. Do I still need to file? Yes. Filing is compulsory once your income exceeds the threshold (approximately RM34,000 per year after EPF). Filing is also how you recover any excess PCB if your reliefs reduce your final tax liability below what was deducted.

What happens if I miss the 15 May 2026 deadline? LHDN treats the submission as late. You face a fine of between RM200 and RM20,000, imprisonment of up to six months, or both under Section 112 of the Income Tax Act 1967. In practice, for a first late filing, LHDN typically issues a demand notice with a 10% surcharge on unpaid tax rather than prosecution, but it is not guaranteed. File as soon as possible and contact LHDN if you need a payment arrangement.

Can I amend my return after submitting? Yes. Log in to MyTax, go to e-Filing, and use the amendment function within the same assessment year window. You can amend within the timeframe LHDN permits, usually before the end of the assessment year’s processing period.

I am a non-resident (worked in Malaysia for less than 182 days in 2025). Does this guide apply? Non-residents pay a flat 30% tax on Malaysian-sourced income with no personal reliefs. You should use Form M, not Form BE. Confirm your residency status and the correct form with LHDN directly at hasil.gov.my.

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Related guides

Learn more about managing your money in Malaysia and how EPF Accounts 1 and 2 affect your long-term savings.