Key Tax Filing Deadlines for YA 2025
The Inland Revenue Board (LHDN) has officially announced that e-Filing for the Year of Assessment (YA) 2025 opens on 1 March 2026.
All individual and non-individual taxpayers may now begin submitting their Borang Nyata (BN) through the MyTax portal for the following forms: E, BE, B, M, BT, MT, P, TF, TJ, and TP.
Filing is mandatory via e-Filing through MyTax.
To help you prepare, below is a consolidated list of official tax filing deadlines for YA 2025 (filing in 2026) across different taxpayer categories:
1. Individuals (Personal Income Tax)
Form BE – Resident individuals with employment income only
- 30 April 2026 (manual)
- 15 May 2026 (e-Filing)
Form B – Individuals with business income / freelancers / side business
- 30 June 2026 (manual)
- 15 July 2026 (e-Filing)
Form M – Non-resident individuals
- 30 April 2026
Form P – Partnerships
- 15 July 2026 (e-Filing)
2. Employer Filing Obligations
Form E – Employer’s declaration to LHDN
- 31 March 2026 (manual)
- 30 April 2026 (e-Filing)
Form EA – Employee annual income statement (for staff to use in Form BE)
- 28 February 2026
CP58 – Statement for agents/dealers receiving commissions
- 31 March 2026
3. Companies & Other Entities
Form C – Corporate income tax return
- Due within 7–8 months after financial year-end
(Example: FY ending 31 Dec 2025, due July/August 2026)
Other business entity forms (PT, TA, TR, etc.)
- Generally follow the same 7-month rule after FYE
What You Should Do Now
- Gather all relevant tax documents (EA form, receipts, claims, business records).
- Ensure your MyTax access is active and updated.
- File early to avoid last‑minute issues and potential penalties.
- Employers should issue EA forms promptly to avoid delays in employee filing.
