Malaysia’s e-Filing window for Year of Assessment (YA) 2025 opened on 1 March 2026. For most salaried employees, the entire process can be completed online in under an hour — but only if the right documents are in hand before logging in.
Submission is now mandatory via e-Filing for most form types; postal filing is no longer an option for standard individual returns.
Step 1: Gather Your Documents
Before opening the MyTax portal, set aside the following.
- Borang EA atau EC (EA or EC Form) — your annual earnings summary from your employer. Employers are legally required to issue it by 28 February. Request it from HR or check your work email.
- Resit pelepasan cukai (tax relief receipts) — insurans nyawa, perubatan, pendidikan, gaya hidup, sukan, dan lain-lain (life insurance, medical, education, lifestyle, sports, and others).
- Penyata KWSP (EPF statement) — accessible via the i-Akaun portal.
- Rekod pendapatan lain (other income records) — sewa, perniagaan sampingan, atau pendapatan pelaburan (rental, side business, or investment income).
- Nombor akaun bank (bank account number) — required if you are eligible for a tax refund. LHDN processes refunds via Electronic Fund Transfer (EFT) only.
Step 2: Log In To MyTax
- Go to the MyTax portal.
- Click “Log Masuk MyTax” (Log In to MyTax).
- Enter your No. Kad Pengenalan (IC number) and kata laluan (password).
- Click “Log Masuk” (Log In).
Forgot your password? Click “Lupa Kata Laluan” (Forgot Password) on the login page. Alternatively, the MyTax mobile app now supports e-KYC face recognition — scan your MyKad and complete a selfie verification to reset your password without visiting an LHDN branch.
First-time registration? Click “e-Daftar” (e-Register), complete the online form, and bring it to your nearest LHDN branch to collect a one-time PIN. Once received, use the “First Time Login” option on the portal to set up your account.
Step 3: Select e-Filing
From the dashboard, click e-Filing and select the appropriate form:
- e-BE — pekerja bergaji tanpa pendapatan perniagaan (salaried employees with no business income).
- e-B — individu dengan pendapatan perniagaan atau kerja bebas (individuals with business or freelance income).
If you are a salaried employee with no side business, e-BE is the correct form.
Step 4: Select Year Of Assessment
Select Tahun Taksiran 2025 (Year of Assessment 2025), then click “Teruskan” (Continue). You are filing for income earned in 2025, submitted in 2026. Do not select 2026.
Step 5: Verify Personal Details
Review and update the following if anything has changed:
- Alamat (address).
- Status perkahwinan (marital status).
- Bilangan anak (number of children).
- Nombor akaun bank (bank account number).
Click “Kemaskini” (Update) for any field that requires correction before proceeding.
Step 6: Enter Your Income
Enter your income figures based on your Borang EA:
- Gaji kasar (gross salary).
- Elaun (allowances).
- Bonus (bonus).
- PCB / Potongan Cukai Bulanan (Monthly Tax Deduction) — the tax already deducted from your salary by your employer each month.
If your employer submitted their CP8D data to LHDN by the February deadline, many fields will be pre-filled automatically. Cross-check all figures against your Borang EA regardless.
Step 7: Enter Tax Reliefs
This section most directly affects how much tax you pay. Enter only what you can support with receipts.
Key Tax Reliefs for YA 2025 include the following updates:
- Disabled Individuals & Dependents (Increased):
- Disabled Individual: RM7,000 (up from RM6,000).
- Disabled Spouse: RM6,000 (up from RM5,000).
- Disabled Child: RM8,000 (up from RM6,000).
- Medical & Health Expenses:
- Medical Expenses for Parents/Grandparents: Up to RM8,000 (includes medical, dental, and care services).
- Serious Diseases & Fertility Treatment: Up to RM10,000 (includes self, spouse, or child).
- Vaccination & Dental Exam: Up to RM1,000 (combined for self, spouse, and child).
- Supporting Equipment: Up to RM6,000 for disabled self, spouse, child, or parent.
- Lifestyle & Education:
- Lifestyle Relief: Up to RM2,500 for books, computers, smartphones, and internet subscriptions.
- Sports Equipment/Activities: Up to RM1,000 for purchasing gear, facility rental, and competition registration (extended to parents).
- Skill Upgrading: Up to RM2,000 for education fees.
- Family & Individual:
- Individual: RM9,000 (automatic).
- Spouse/Alimony: Up to RM4,000 (for non-working spouse).
- Child Relief: RM2,000 per child under 18; RM8,000 for unmarried child 18+ in full-time education.
- Savings & Insurance:
- Life Insurance & EPF: Up to RM7,000 (for civil servants) or combined RM3,000 (EPF) + RM4,000 (Life Insurance) for others.
- Private Retirement Scheme (PRS) & Deferred Annuity: Up to RM3,000.
- Medical/Education Insurance: Up to RM4,000.
- Other:
- EV Charging/Food Waste Machines: Up to RM2,500.
Important Deadlines (Submission in 2026)
Business Income: 30 June 2026.
Non-Business Income: 30 April 2026 (usually with a grace period).
Enter actual amounts only and keep all receipts. LHDN may audit relief claims for up to seven years. Note that for YA 2025, regular receipts are still accepted; e-invoicing becomes more relevant for YA 2026 onwards.
Step 8: Review Your Tax Calculation
The system will automatically calculate:
- Pendapatan bercukai (chargeable income).
- Jumlah cukai (total tax payable).
- Lebihan bayaran atau bayaran balik (overpayment or refund), or cukai perlu dibayar (additional tax owed).
Review the summary page carefully before proceeding. If the figures appear incorrect, return to the relevant section and check your entries against your Borang EA.
Step 9: Confirm And Submit
- Tick the declaration checkbox.
- Click “Hantar” (Submit).
- Enter the TAC sent to your registered mobile number.
Note: as of 2026, LHDN has also introduced identity verification via NRIC and password re-entry on some form types before final submission.
Step 10: Save Your Submission Receipt
After submitting:
- Download “Pengakuan Penerimaan” (Acknowledgement Receipt) as PDF.
- Keep a copy for your personal records.
This document confirms your submission and should be stored alongside your Borang EA and all supporting receipts.
Key Deadlines
e-BE (salaried, no business) — 30 April 2026. e-Filing grace period until 15 May 2026.
e-B (with business income) — 30 June 2026. e-Filing grace period until 15 July 2026.
e-Filing opens on 1 March 2026.
Late submission may result in penalties of between 15 and 45 per cent of unpaid tax under subsection 112(3) of the Income Tax Act 1967. Wilful failure to file can carry a fine of RM200 to RM20,000, up to six months’ imprisonment, or both.
Important Reminders
- Keep all receipts for seven years — LHDN may request them during an audit.
- Declare only what you can substantiate with documentation.
- Do not claim reliefs without supporting receipts.
- Amendments can be made within the permitted period — check the portal for current windows.
- File as early as possible — refunds are typically processed within 30 to 90 days for e-Filing, and earlier submissions are processed sooner.
- Sports relief and lifestyle relief are separate caps for YA 2025 — you can claim up to RM2,500 for lifestyle and an additional RM1,000 for qualifying sports expenses.
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