How to File Income Tax for the First Time in Malaysia (Step-by-Step e-Filing Guide)

Filing income tax for the first time in Malaysia can feel intimidating, but the process is straightforward once you know where to start. The entire journey flows through one portal, MyTax at mytax.hasil.gov.my, and most salaried employees complete their first filing in under an hour.

This guide walks you through every step: checking whether you need to file, getting your Tax Identification Number (TIN), logging in, declaring income, claiming reliefs, and submitting before the deadline. All figures below are for Year of Assessment (YA) 2025, filed in 2026. See more tax and government money topics for related guides.

Do You Need to File?

Not every Malaysian resident is required to file, but many are required to register with LHDN regardless. You are required to file if:

Your annual income exceeds RM34,000 after EPF deductions (approximate chargeable income threshold), or
You have received a notice from LHDN to file.

Even if your tax bill comes to zero after reliefs, you should still file if your gross income crosses the threshold above. Employers deduct Monthly Tax Deduction (MTD / PCB) from your salary, but that is not the same as filing. Filing is a separate legal obligation.

Step 1: Register for a Tax Identification Number (TIN)

Since 1 January 2024, all TIN applications for individuals are processed online only through the MyTax portal. You can no longer walk into an LHDN branch to register.

What you need:

Malaysian IC (MyKad) number
Active email address and mobile number
Basic employment details

How to register (e-Daftar):

Go to mytax.hasil.gov.my.
Click “e-Daftar” on the homepage.
Select “Individual” as the taxpayer category.
Enter your MyKad number and personal details.
Verify your email and phone number via OTP.
Submit. Your TIN (also called a No. Cukai Pendapatan) is issued instantly online.

Your TIN format looks like this: SG 12345678901 for salaried individuals, or OG for those with business income.

Note: Foreigners with a work permit use their passport number to register and receive a TIN with an OG prefix.

Step 2: Activate Your MyTax Account

Having a TIN is not the same as having a MyTax login. You need to activate your account separately.

On the MyTax homepage, click “First Time Login”.
Enter your TIN and IC number.
Set a password and security phrase.
You are now logged in and can access all e-Filing services.

If your employer has already submitted your EA Form electronically (which most large employers do), your income data will be pre-filled when you open your Form BE. Always review the pre-filled figures carefully before submitting.

Step 3: Know Your Form

Different forms apply to different taxpayers. First-timers in salaried employment almost always use Form BE.

Form	Who Uses It
Form BE	Resident individual with employment income only
Form B	Resident individual with business or professional income
Form M	Non-resident individual (any income source)
Form BT	Knowledge/expert worker under special tax rate

If you are a salaried employee with no side business, select Form BE when prompted inside MyTax.

Step 4: Gather Your Documents

Collect these before you sit down to file:

EA Form from your employer (your annual salary statement, issued by March each year)
EPF statement showing total contributions for YA 2025
Receipts for any lifestyle purchases you plan to claim (books, sports equipment, electronics, gym fees)
Insurance premium statements (life insurance, private medical insurance)
SSPN savings certificate if applicable
Medical receipts for self, spouse, or parents if claiming medical reliefs

Step 5: Declare Your Income

Inside MyTax, navigate to e-Filing and select Form BE for YA 2025.

Fill in or verify:

Employment income from your EA Form (the gross figure before EPF and PCB).
Other income: interest, dividends, rental income if any.
Exempt income: certain allowances from your employer may already be excluded.

Stick to what appears on your official documents. If your employer’s EA Form figure differs from your payslip total, use the EA Form figure and raise any discrepancy with your HR.

Step 6: Claim Your Tax Reliefs

Tax reliefs reduce your chargeable income. Missing reliefs means paying more tax than you legally owe. Key reliefs for YA 2025 (Source: LHDN, 2026):

Relief Item	Maximum Amount
Personal relief (all residents)	RM9,000
EPF contributions (salaried)	RM4,000
Life insurance premiums	RM3,000 (combined with EPF up to RM7,000 total)
Medical and education insurance	RM3,000
Lifestyle (books, sports, internet, electronics)	RM2,500
Lifestyle additional (sports equipment/activity)	RM500
Medical examination	RM1,000
Private retirement scheme (PRS)	RM3,000
SSPN net deposits (education savings)	RM8,000
Spouse relief (if spouse has no income)	RM4,000
Child relief (per child below 18)	RM2,000
Disabled person (self)	RM6,000 additional

LHDN publishes the full list of reliefs on its Tax Reliefs page. Figures are updated each year, so always verify against the official site before filing.

Step 7: Check Your Tax Payable

After entering income and reliefs, MyTax calculates your tax automatically. The system also deducts PCB/MTD already deducted by your employer from the EA Form. The result is one of three outcomes:

Balance payable: you owe LHDN the difference.
Zero balance: MTD exactly covers your tax bill.
Refund (lebihan bayaran): you overpaid via MTD and LHDN will refund the balance.

Refunds for e-filers are typically processed within 30 working days for those with direct bank credit setup, and up to 90 days otherwise. You can track your refund status inside MyTax under “Refund Status”.

Step 8: Submit and Pay (If Applicable)

Review every section one final time.
Click “Submit” (Hantar).
Download and save your acknowledgement slip (Slip Pengesahan) as proof of filing.
If you have a balance payable, you can pay immediately via FPX bank transfer, or at any CIMB, Maybank, RHB, Public Bank, or LHDN payment counter. You can also set up a tax instalment plan (PTPG) if the amount is large.

Key Filing Deadlines (YA 2025, Filed 2026)

Taxpayer Type	Form	Deadline
Salaried (employment income only)	Form BE	30 April 2026
e-Filing grace period	Form BE	15 May 2026
Business income	Form B	30 June 2026

Source: LHDN Return Form Filing Programme 2026. Missing the deadline without an extension attracts a late penalty of 10% to 35% of the tax amount under Section 112 of the Income Tax Act 1967.

Key Takeaways

Register your TIN via e-Daftar on MyTax before you can file. The process is fully online since 2024.
Salaried employees file Form BE. The deadline for YA 2025 is 30 April 2026, with an e-filing grace period to 15 May 2026.
PCB / MTD deducted by your employer is not a substitute for filing. You still need to submit Form BE.
Claim every relief you are entitled to. The personal relief alone is RM9,000. EPF contributions add up to RM4,000 more.
Download your acknowledgement slip after submission. It is your proof of compliance.
Refunds are processed automatically for e-filers, usually within 30 working days if you have a registered bank account with LHDN.

Frequently Asked Questions

Q: Do I need to file if my employer already deducts PCB (MTD) from my salary?

Yes. PCB is a monthly tax advance payment, not a filing. You are still legally required to submit Form BE by 30 April 2026 for YA 2025. Filing is how you reconcile the actual tax owed against what your employer deducted.

Q: What if I started working mid-year? Do I still need to file?

Yes, if your total income for the year after EPF deductions exceeds RM34,000. Income is calculated for the full calendar year (1 January to 31 December), even if you only worked for part of it.

Q: I cannot remember my TIN. How do I retrieve it?

Log in to MyTax and use the “Forgot TIN” function, or call the HASiL Care Line at 1-800-88-5436 (toll-free, Monday to Friday 8 am to 7 pm). You can also visit any LHDN branch with your MyKad.

Q: My employer has not given me my EA Form. What should I do?

Your employer is legally required to issue EA Forms by 28 February each year. If you have not received yours by early March, contact your HR or payroll department. You can also check whether LHDN has received the data by logging into MyTax and opening your pre-filled Form BE. Filing without the EA Form is risky as the figures may be inaccurate.

Q: Can I amend my return after submitting?

Yes. You can submit a Borang Pindaan (amended return) within six months of the submission deadline. Log in to MyTax, open the relevant year’s Form BE, select “Pindaan”, make corrections, and resubmit. After the six-month window, you need to write formally to LHDN to request an amendment.

For guidance on managing debt and financial health, see AKPK’s free credit counselling services or read our guide on understanding your CCRIS credit report.

Figures cited are for YA 2025 based on LHDN official publications as of June 2026. Tax legislation can change. Always verify current figures at hasil.gov.my before filing.

Educational content only, not financial advice. Verify current figures with official sources.