Tax Filing Deadlines and Key Compliance Updates in Malaysia for 2026

The Inland Revenue Board of Malaysia (HASiL/IRB) has released the Tax Return Filing Programme for 2026, giving Malaysian taxpayers early visibility on important filing deadlines and compliance requirements. Staying on schedule is essential to avoid penalties and ensure smooth tax submissions throughout the year.

Key Malaysian Tax Filing Deadlines for 2026

• Employers (Form e-E): 31 March 2026
• Individuals without business income (Form e-BE): 30 April 2026
• Individuals with business income (Form e-B): 30 June 2026
• Partnerships (Form e-P): 30 June 2026
• Companies (Form e-C, financial year ending 31 December 2025): 31 July 2026
• Limited Liability Partnerships (Form e-PT, financial year ending 31 December 2025): 31 July 2026

Additional Compliance Requirement for Malaysian Companies and LLPs

Companies and LLPs in Malaysia are required to submit MITRS documentation in addition to their tax returns. Supporting documents must be lodged within 30 days from the tax return due date, making timely preparation critical.

Employer Submissions and Pre-Filled Employee Returns in Malaysia

According to HASiL (LHDN), Malaysian employers can submit employee remuneration and deduction details through the e-CP8D system. Remuneration information submitted from 1 January to 25 February 2026 will be used to pre-fill employee tax returns when e-Filing opens. Employees can then review and update their pre-filled information before submitting their returns. Submissions made after 1 March will not be pre-filled and are treated as normal e-CP8D filings.

Self-Assessment System for Labuan Entities in Malaysia

From Year of Assessment (YA) 2025, Labuan entities carrying on Labuan business activities in Malaysia will be subject to the Self-Assessment System (SAS) following amendments to the Labuan Business Activity Tax Act 1990. This aligns Labuan’s tax framework with the Income Tax Act 1967 and the Petroleum (Income Tax) Act 1967. Guidance on filing profit statements under SAS is available via the HASiL portal.

Expanded Document Submission Scope for Malaysian Taxpayers from YA 2026

Starting YA 2026, the requirement to submit specified documents under Section 82B of the Income Tax Act 1967 will extend beyond companies and LLPs to include:

• Unit Trusts and Real Estate Investment Trusts
• Cooperatives
• Trust Bodies
• Property Trust Funds and Investment Trust Funds

Compliance Reminder

With expanded compliance requirements and earlier preparatory steps, Malaysian taxpayers are encouraged to review their obligations early and ensure all submissions are completed accurately and on time. Proper planning remains key to managing tax compliance effectively in 2026.

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Source:
https://www.hasil.gov.my/media/fqog1423/rf-filing-programme-for-2026.pdf?utm