In Malaysia, you generally need to file income tax for YA 2025 if your annual employment income exceeds RM37,333 after EPF deductions (around RM3,111/month). Filing deadline is 30 April 2026 for salaried employees using Borang BE. This guide covers registration, MTD/PCB, reliefs, and what to do next.
First job? First payslip? First time seeing "PCB" and wondering if it's a secret adult club? 😅
Relax. This guide covers everything you need to know before you file income tax for the first time in Malaysia.
And when you're ready to actually submit, jump to our step-by-step e-Filing guide.
For YA 2025, you generally need to file income tax in Malaysia if your annual employment income exceeds RM37,333 after EPF deductions — roughly RM3,111 per month gross. If you're below this, you may not owe tax, but you might still need to file depending on your situation.
For YA 2025, you generally need to file income tax in Malaysia if your annual employment income exceeds RM37,333 after EPF deductions (around RM3,111 per month).
⚠️ This figure may be revised by LHDN from time to time. Always confirm the latest threshold on the official LHDN website.
If your income is below this amount, you may not have tax payable — but you could still be required to submit a tax return depending on your circumstances.
Tap your monthly gross salary range (before EPF). Quick guide only — actual tax depends on reliefs and LHDN rules.
Assumptions: ~RM37,333 threshold after EPF for YA 2025, EPF rate ~11%. Not tax advice.
Filing income tax means submitting your income details to LHDN. Paying income tax means you actually owe money after calculation. You can file and owe nothing, file and get a refund, or file and pay a small balance — but you may still need to file even if you don't owe anything.
This is where many first-time taxpayers get confused.
You can:
So even if you don't think you need to pay tax, you may still need to file.
Possibly. Even below RM3,000/month, you may still need to file if you have side income, rental income, or if MTD/PCB was deducted from your payslip. When in doubt, check your filing status via the LHDN MyTax portal.
You may still need to file if you:
When in doubt, check your status via LHDN's MyTax portal.
MTD (Monthly Tax Deduction) or PCB (Potongan Cukai Bulanan) is tax automatically deducted from your salary every month and paid to LHDN by your employer. Think of it as pre-paying your tax throughout the year. MTD does NOT replace filing — you must still submit your tax return.
MTD or PCB (Potongan Cukai Bulanan) is a monthly tax deduction automatically deducted from your salary and paid to LHDN by your employer.
Think of MTD as "pre-paying" your tax throughout the year:
⚠️ MTD does NOT replace tax filing. You must still submit your income tax return.
Register online via e-Daftar on the MyTax portal at mytax.hasil.gov.my. Complete the form, upload your documents, and get your Tax Identification Number (TIN). Then obtain a one-time PIN to activate e-Filing access. You only need to do this once.
Tax exemptions = income not taxed at all. Tax deductions = reduce your total income before calculation. Tax reliefs = reduce your chargeable income (most important for first-timers). Tax rebates = a direct discount off your final tax bill. Reliefs are where most people save the most.
Income that is not taxed at all (excluded from your taxable income). Examples: certain allowances, gratuities, and scholarships.
Amounts subtracted from your income before tax is calculated. They reduce your total income.
Tax relief reduces your chargeable income — so you pay tax on a smaller amount. These are the claims most first-timers benefit from most.
Relief limits may change each Budget year. Check the full list at hasil.gov.my →
A rebate reduces the tax you need to pay after it's calculated — a direct discount on the final bill, usually for specific eligibility cases.
For YA 2025, salaried employees filing Borang BE must submit by 30 April 2026. e-Filing gets a grace period typically until 15 May 2026. Those with business income filing Borang B have until 30 June 2026. File early — the LHDN portal slows significantly near the deadline.
| Filing type | Form | Deadline (YA 2025) |
|---|---|---|
| Salaried employee (no business income) | Borang BE | 30 April 2026 |
| e-Filing grace period | Borang BE | ~15 May 2026 |
| Individual with business income | Borang B | 30 June 2026 |
The most common income tax mistakes for first-timers: assuming MTD means you don't need to file, forgetting to update bank details (causes refund delays), not keeping receipts for relief claims, and waiting until the last day when the LHDN site is slow.
Now that you've got the basics down — registration, MTD, thresholds, reliefs — you're ready for the practical part.
👉 Read our complete step-by-step guide on how to file income tax in Malaysia for beginners
For YA 2025 (filed in 2026), you generally need to file if your annual employment income exceeds RM37,333 after EPF deductions — roughly RM3,111/month gross. This is a guideline figure; always verify the latest threshold at hasil.gov.my.
Yes — MTD/PCB is a monthly pre-payment of tax, not a replacement for filing. You must still submit your income tax return (Borang BE) via the MyTax portal. If your MTD exceeded your actual tax payable, you may receive a refund after filing.
Register via e-Daftar on the MyTax portal. Complete the online form, upload your IC and supporting documents, and you'll receive your Tax Identification Number (TIN). Then get a one-time PIN to activate your e-Filing access.
Salaried employees filing Borang BE must submit by 30 April 2026. e-Filing typically gets a grace period until around 15 May 2026. Those with business income filing Borang B have until 30 June 2026. File early — the LHDN portal gets slow near the deadline.
Yes — internet subscription fees qualify for tax relief of up to RM1,000 under the Lifestyle relief category for YA 2025. This includes your monthly mobile data or home broadband bill. Keep your billing statements as proof of claim.
Income tax doesn't have to be intimidating — once you understand the basics, it becomes a straightforward annual checklist. Know your threshold, claim every relief you're entitled to, and file before the deadline.
Adulting unlocked. 💪
👉 Ready to file? Read the step-by-step e-Filing guide and get it done in 20 minutes. And if you're looking to reduce next year's bill — your CelcomDigi plan's internet subscription qualifies for up to RM1,000 tax relief. That's your bill working for you.
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