LHDN e-Filing Guide 2026: How to Submit Your Income Tax Return Online Step by Step

What Is LHDN e-Filing?

LHDN e-Filing (now integrated into the MyTax portal) is the Inland Revenue Board of Malaysia's online platform for submitting income tax returns. Since 2006, it has been the primary way Malaysians file their taxes — replacing paper forms almost entirely.

For Year of Assessment (YA) 2026, the e-Filing deadline is:

• 30 April 2026 for individuals with employment income only (Form e-BE)
• 30 June 2026 for individuals with business income (Form e-B)

Missing the deadline can result in penalties starting at 15% of the tax payable, increasing to 30% after 12 months. File even if you have zero tax payable — it's mandatory for all registered taxpayers.

Before you start, know your numbers. Use our PCB Calculator to estimate whether you'll owe additional tax or receive a refund for YA 2026.

Who Must File a Tax Return in Malaysia?

You must file an income tax return if:

• You have a tax file number (no. cukai pendapatan)
• You earned income in Malaysia exceeding the taxable threshold
• You received an EA Form from your employer (even if tax was fully deducted via PCB)
• You are self-employed, a freelancer, or running a sole proprietorship
• You received rental income, investment income, or other taxable earnings

If you have never registered for a tax file and your annual income is below RM37,333 (after EPF deduction), you may not be required to file. But if you exceed the threshold or want to build a tax record (useful for loan applications), register at your nearest LHDN branch.

Types of e-Filing Forms

This guide focuses on Form e-BE for salaried employees, which covers the majority of Malaysian taxpayers.

Pre-Filing Preparation: Documents You Need

Gather these before you log in to MyTax:

From Your Employer:

• EA Form — summary of your total 2025 employment income, PCB paid, EPF contributions
• If you changed jobs in 2025, you need an EA Form from each employer

For Tax Relief Claims:

• Medical receipts (for yourself, spouse, children, parents)
• Education fee receipts (for yourself or children)
• EPF contribution statement (from KWSP i-Akaun)
• PRS contribution statement (from your PRS provider)
• Life insurance and medical insurance premium statements
• SSPN education savings contribution statement
• Sports equipment/membership receipts (up to RM1,000 relief)
• Lifestyle purchases eligible for relief — books, gadgets, broadband
• Childcare/kindergarten receipts

For Rental Income:

• Tenancy agreement
• Bank statements showing rental received
• Receipts for deductible expenses (maintenance, quit rent, assessment, loan interest)

For Side/Additional Income:

• Invoices or payment records
• Business expense receipts if claiming deductions

Track your tax reliefs throughout the year. Read our comprehensive Malaysia Income Tax Reliefs 2026 Guide for the full list of reliefs and limits.

Step-by-Step e-Filing via MyTax

Step 1: Log In to MyTax

Go to mytax.hasil.gov.my and log in using:

• Your IC number as the username
• Your MyTax password (set up during registration)

First-time user? Click "Daftar" (Register) and follow the prompts. You'll need your tax file number — check any previous LHDN correspondence if you're unsure. You can also retrieve your tax file number via the e-Daftar feature.

Step 2: Access the e-Filing Dashboard

Once logged in, click on "ezHasil" then "e-Filing". Select the tax year "2025" (Year of Assessment 2026).

The system may show you a pre-filled form based on data LHDN already has — your employer's CP8D submission, previous year's data, etc. Always verify every field. Pre-filled data is not guaranteed to be complete.

Step 3: Verify Personal Information

Check and update:

• Full name (as per IC)
• IC number
• Address and contact number
• Marital status (this affects relief eligibility)
• Bank account details (for tax refund, if applicable)

Step 4: Fill In Your Income Details

Employment Income (Section B):

• Gross salary, allowances, bonus, commissions — all found on your EA Form
• Prorate if you worked only part of the year

Other Income:

• Rental income (gross receipts minus allowable deductions)
• Business/sole proprietorship income (if any)
• Dividends, interest, royalties (most Malaysian dividends are tax-exempt under single-tier system)
• Foreign income (if remitted to Malaysia)

Key Tip: Check that the PCB amount entered matches your EA Form exactly. If you over-report your PCB, LHDN may audit you. If you under-report, you'll pay more tax.

Freelancing on the side? Read our Side Income Tax Guide Malaysia 2026 to ensure you're reporting correctly.

Step 5: Claim Your Tax Reliefs

This is where most taxpayers save money. For YA 2026, key reliefs include:

Important: Enter the exact amount you actually spent, not the maximum. Claiming the maximum in every category without receipts is a red flag for audits.

Step 6: Review and Validate

Use the "Semak" (Review) function. The system will flag:

• Missing fields
• Inconsistent data (e.g., high relief claims relative to income)
• Mathematical errors

Read every section again before proceeding. Once submitted, amendments require a formal request.

Step 7: Submit and Save

Click "Hantar" (Submit) and download the acknowledgment receipt (PDF). Save both:

• The acknowledgement PDF
• A screenshot of the submission confirmation page

This is your proof of filing. If LHDN claims you didn't file, this receipt is your evidence.

Step 8: Tax Payment (If Applicable)

If your PCB deductions were insufficient and you have a tax balance payable:

• Pay via FPX online banking directly in MyTax
• Pay by 30 April 2026 to avoid late payment penalties (15% on the unpaid amount)
• If you can't pay the full amount, apply for an instalment plan via MyTax (e-Kompromit)

If you overpaid PCB, LHDN will credit the refund to your registered bank account — typically within 30 working days for e-filed returns.

Common e-Filing Mistakes to Avoid

1. Not declaring all income Rental income, side gig income, and freelance work are taxable. LHDN cross-references data from banks, tenancy stamping, and company expense records.

2. Claiming reliefs you're not entitled to Common errors: claiming the spouse relief when your spouse has income above RM4,000/year, claiming child relief beyond the child's age limit, or double-counting medical expenses.

3. Wrong EPF/insurance relief allocation The combined limit for life insurance, medical/education insurance, and EPF is RM7,000. EPF alone has a RM4,000 cap within this combined pool. Many taxpayers misallocate.

4. Using the wrong form If you earn any business income (selling products online, freelancing), you must use Form e-B, not e-BE — even if you also have a full-time job.

5. Not keeping receipts for 7 years LHDN has the right to audit returns up to 7 years after the year of assessment. Keep all receipts, bank statements, and EA Forms.

6. Filing late or not filing at all Even with zero tax payable, you must file. Late filing penalties compound, and failure to file can result in a warrant of arrest in extreme cases.

Worried about an audit? Read our LHDN Tax Audit Guide: What to Do & How to Prepare 2026.

e-Filing for Married Couples

Married couples in Malaysia can choose:

• Separate filing (default) — each spouse files their own return
• Joint filing — husband and wife incomes are combined and assessed together (can be beneficial if one spouse has no income)

Joint filing can result in lower overall tax if one spouse earns significantly less, as the spouse relief (RM4,000) applies. But it also means the higher earner's tax bracket applies to combined income.

For YA 2026, couples filing jointly should still be aware of the separate EPF/insurance relief limits for each individual.

e-Filing for Freelancers and Self-Employed

If you earn business income (Form e-B), you must also provide:

• Profit and loss statement (not required to submit, but must be ready if audited)
• List of business expenses claimed
• Business registration number (SSM), if applicable

The deadline is 30 June 2026 — two months more than salaried employees. Use this extra time to properly reconcile your income and expenses.

New to freelancing? Our Freelancer Tax Guide Malaysia walks you through business income reporting from start to finish.

What Happens After You Submit?

• Acknowledgement Receipt — Available immediately. Download it.
• Tax Refund — If you overpaid, the refund is auto-credited to your bank account within 30 working days (e-filers) or 90 working days (manual filers).
• Audit Notice — If selected for audit, LHDN will send a letter requesting specific documents. Don't panic — audits are often random and may just require you to submit receipts.
• Assessment Notice — LHDN may issue a notice of assessment confirming your tax liability. Review it carefully and dispute errors within 30 days.

Frequently Asked Questions

What if I forgot my MyTax password? Click "Lupa Kata Laluan" (Forgot Password) on the MyTax login page. You'll need your IC number and the email address registered with LHDN. If you no longer have access to that email, visit a LHDN branch for a manual reset.

Can I amend my e-Filing after submission? Yes. You can submit an amended return within the same year of assessment. Use the "e-BE/B Amendment" function in MyTax. You may need to provide supporting documents for the changes.

My employer didn't give me an EA Form. What do I do? Your employer is legally required to provide your EA Form by 28 February each year. If they haven't, request it in writing. If they refuse, you can report them to LHDN. In the meantime, you can estimate your income from your payslips and note that the EA Form is pending.

What if I have no tax to pay — do I still need to file? Yes. Filing is mandatory regardless of whether tax is payable. An unfiled return is a non-compliance offence even with zero tax liability.

How do I check if LHDN has received my filing? Log back into MyTax and go to the e-Filing history section. It will show all submitted returns and their status. Keep your acknowledgement receipt as backup.

Can I e-file on my phone? Yes. MyTax is mobile-responsive and works on smartphones. There is also an official "MyTax" app on Google Play and the App Store for simpler access.

File Early, Avoid the Rush

Every year, the MyTax portal slows down in the final week of April as millions of Malaysians rush to file. Avoid the stress:

1. File by mid-April at the latest
2. Keep a folder of all tax-related receipts and documents throughout the year — don't scramble in March
3. Use the free tools available to estimate your tax position before filing

Get your numbers right before you file:

• Use the PCB Calculator to cross-check your employer's PCB deductions against what you should have paid
• Use the Salary Calculator to verify your net income and statutory contributions
• Read our Personal Tax Reliefs Guide 2026 for every relief you can claim

The key to stress-free tax filing is preparation. Spend 30 minutes gathering your documents now, and e-filing will take under 15 minutes.