How to file income tax in Malaysia for beginners: Step-by-step e-Filing guide

Finance
March 3, 2026
  •  
By 
Ashwinee Rvan
To file income tax in Malaysia for YA 2025, log in to MyTax at mytax.hasil.gov.my, select e-Filing under ezHasil Services, choose Borang BE (salaried employees), enter your income and relief claims, and submit before 30 April 2026. e-Filing grace period typically extends to 15 May 2026.

How to file income tax in Malaysia (without the panic) 💻

If you've read our article, Income tax in Malaysia for beginners: How to get started, you already understand:

  • 📌 Whether you need to file income tax
  • 📌 What MTD/PCB means
  • 📌 The difference between tax reliefs and rebates
  • 📌 The income tax deadline in Malaysia

Now it's time for the main event — actually filing your income tax return through LHDN e-Filing.

Let's walk through it step by step.

Tax deadline alert: Filing Borang BE for YA 2025? The income tax deadline is 30 April 2026, with a short e-Filing grace period into mid-May. Don't leave it to 11:59pm.

Before you file: what documents do you need?

Don't log into MyTax empty-handed. Tick off what you've got:

Checklist progress 0/7

Pro tip: Filing takes 20–30 minutes if everything is ready. Filing without documents? Chaos. 😅

Step 1: Login to MyTax portal for e-Filing

Go to mytax.hasil.gov.my and log in with your i-Akaun credentials. Click "ezHasil Services" then "e-Filing". Make sure you select YA 2025 — you're declaring income earned in 2025, filed in 2026.
How to login to MyTax portal LHDN for e-Filing income tax Malaysia YA 2025
ezHasil Services > e-Filing

Visit the MyTax portal and log in.

To access e-Filing:
👉 Click "ezHasil Services" > "e-Filing"

Make sure you select the correct Year of Assessment: YA 2025. Remember, you're declaring income earned in the previous year.

Step 2: Choose the correct tax form (Borang BE vs Borang B)

Most salaried employees file Borang BE — this is for individuals with employment income only. If you have business income (freelance registered under SSM, trading, etc.), you file Borang B instead. When in doubt, Borang BE is the right choice for regular employees.
Borang BE vs Borang B income tax Malaysia — which form to choose for e-Filing
FormWho files itIncome type
Borang BESalaried employeesEmployment income only (+ side income without SSM)
Borang BSelf-employed / business ownersBusiness income (registered under SSM)

Step 3: Confirm your personal details

Before entering any income figures, double-check your name, IC number, address, and especially your bank account number. Wrong bank details are the number one reason tax refunds in Malaysia get delayed or rejected.

Check carefully:

  • 🪦 Name
  • 🪦 IC number
  • 🏠 Address
  • 🏦 Bank account number

Wrong bank details = delayed tax refund. Fix it now, not after you've submitted.

Step 4: Enter your statutory income / employment income

Refer to your EA Form (provided by your employer) and enter your total annual salary, benefits, allowances, and EPF contributions. Some fields may be pre-filled by LHDN — always cross-check against your EA Form before accepting pre-filled values.

Refer to your EA Form and input:

  • 💼 Total annual salary
  • 🎁 Benefits (if any)
  • 💰 Allowances
  • 🏦 EPF contributions

Some fields may be pre-filled — always double-check against your EA Form.

Step 5: Declare other income (if applicable)

If you earned freelance income, rental income, commissions, or side hustle earnings in 2025, declare them here. The system calculates your aggregate income (total from all sources) automatically. Omitting income — even small amounts — is a compliance risk.

Include:

  • Freelance income
  • Side hustle earnings
  • Rental income
  • Commission

The system will automatically calculate your aggregate income (total income earned for the year).

Step 6: Tax deductions

Tax deductions reduce your total income before reliefs are applied. This includes things like Zakat payments and donations to approved organisations. Fill in only what is applicable to you — don't guess or inflate figures.

Next, calculate any tax deductions you are entitled to. Fill only which are relevant to you.

Step 7: Claim your income tax reliefs and rebates

Tax reliefs reduce your chargeable income — the amount your tax rate is applied to. For YA 2025, popular reliefs include personal relief (RM9,000), EPF contributions, lifestyle (RM2,500), internet subscription, medical expenses, and education fees. Always keep receipts for all claims.

This is where you legally reduce your chargeable income. Check the full list of claimable tax reliefs for YA 2025.

Common relief categories for young adults:

  • 👤 Personal relief (RM9,000)
  • 🏦 EPF & insurance
  • 💻 Lifestyle — gadgets, books, sports equipment (RM2,500)
  • 📱 Internet subscription
  • 🎓 Education fees
  • 🏥 Medical expenses (including mental health)
📱 Did you know? Smartphone = RM2,500 tax relief

Under the Lifestyle relief category, you can claim up to RM2,500 for the purchase of a smartphone, tablet, or computer for personal use. If you bought a new device in 2025, make sure you claim it. Explore devices on CelcomDigi Easy360 →

After entering your reliefs, the system calculates your chargeable income. Your chargeable income determines your tax rate and total tax payable. You can also apply any eligible tax rebates, which act as a direct reduction on your final tax bill.

Step 8: Review everything carefully

Before you hit submit, re-check your income figures, PCB/MTD amount, all relief claims, and bank details. If the final balance is negative, that means you've overpaid via MTD and are due a refund — not that you made an error.

Before you hit submit:

  • Re-check income figures
  • Confirm PCB/MTD amount
  • Review relief claims
  • Verify bank details
  • Check your final tax summary

If the final amount shows a negative balance, that usually means you've overpaid via MTD/PCB — and you'll receive a refund.

Step 9: Submit and download acknowledgement slip

Once submitted, immediately download and save your acknowledgement slip. This is your proof of submission — screenshot it, save the PDF, and keep it somewhere safe. LHDN may request it if there are any queries about your filing.

Once submitted:

  • Save your acknowledgement receipt
  • Screenshot confirmation page
  • Keep digital records

You're officially done. 🎉

Step 10: Pay your tax or get a refund 💸

After submission, LHDN will determine if you owe additional tax or are due a refund. Refunds are typically credited within 30 working days for accurate e-Filing with correct bank details. If you owe tax, pay before 30 April 2026 to avoid penalties.

After you submit your return, LHDN will calculate whether:

  • ➕ You need to pay additional tax, or
  • 💰 You're entitled to a tax refund

If you've been paying MTD/PCB every month and your reliefs reduce your final tax, you may receive money back. Refunds are typically credited to your bank account within 30 working days.

If you still owe tax, make sure to pay before the deadline. Payment can be made online via the LHDN portal or at an LHDN branch.

*Disclaimer: Taken from LHDN as of 2nd March 2026.

How your final tax is calculated: summary

Your final tax payable = aggregate income, minus deductions, minus reliefs (= chargeable income), multiplied by your tax rate, minus any rebates. Each step reduces what you owe — so claiming every eligible relief matters.
Total income (Aggregate income)
All salary, benefits, allowances, side income
minus ↓
Tax deductions
Zakat, approved donations
minus ↓
Tax reliefs
Personal, EPF, lifestyle, medical, education, etc.
= Chargeable income
This is what your tax rate is applied to
apply rate ↓
Tax payable amount
Based on Malaysia's progressive tax rate
minus ↓
Tax rebates
Direct reduction on final tax owed
= Final tax payable (or refund due) 🎉

You've just handled one of the biggest adulting milestones. 💪✨

New to income tax? Start here first

Not sure if you need to file, what MTD means, or how reliefs work? Read our beginner's guide before you start e-Filing.
Learn more

Frequently asked questions

What is the income tax deadline in Malaysia for YA 2025?+

The deadline to file Borang BE (salaried employees) for YA 2025 is 30 April 2026. e-Filing typically gets a grace period until around 15 May 2026. If you have business income and file Borang B, the deadline is 30 June 2026. File early — the LHDN portal gets very slow near the deadline.

What is the difference between Borang BE and Borang B?+

Borang BE is for salaried employees with employment income (and any non-business side income). Borang B is for individuals with business income registered under SSM. Most first-time taxpayers in Malaysia file Borang BE.

How long does a tax refund take in Malaysia?+

Tax refunds in Malaysia are typically processed within 30 working days for accurate e-Filing submissions with correct bank account details. Make sure your bank details in MyTax are up to date before submitting to avoid delays.

What happens if I miss the income tax deadline?+

Filing after the deadline may result in a penalty of 10% of the tax payable amount. LHDN can also issue a notice of assessment. If you realise you'll miss the deadline, file as soon as possible and contact LHDN — penalties are reduced for voluntary late filings compared to those caught during audits.

Can I amend my tax return after submitting?+

Yes — you can submit an amended return (Amended BE) via the MyTax portal within the allowed period after your original submission. Log in to MyTax, go to e-Filing, and select the relevant year of assessment to make corrections. Keep your supporting documents in case LHDN follows up.

Filing income tax doesn't have to be stressful — especially once you've done it the first time. The key is getting organised early, claiming every relief you're entitled to, and not leaving it to the last minute when the LHDN portal is under heavy load.

And while you're at it — if you bought a new smartphone or device in 2025, don't forget to claim that RM2,500 lifestyle relief. Looking to upgrade before next year's filing? 👉 Check out CelcomDigi Easy360 devices — get a new phone and make it count for next year's tax relief.

Did you know you can claim RM2,500 tax relief on a smartphone purchase?

Pick your smartphone with CelcomDigi
Learn more

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