Last updated on March 1, 2026
Kuala Lumpur, 28 February 2026 – Malaysia’s Inland Revenue Board (IRB) has officially opened the e-Filing window for the 2025 year of assessment, allowing individual and corporate taxpayers to begin submitting their income tax returns from Sunday, 1 March 2026, marking the start of the country’s peak tax reporting season.
This annual exercise is an important milestone for Malaysia’s tax ecosystem, with implications for personal finances, corporate compliance, financial planning and even macroeconomic forecasting for Southeast Asia’s third-largest economy.
Who Must File and How
According to the IRB statement released this weekend, all individual and non-individual taxpayers, including employees, employers, sole proprietors, partnerships and private companies, must submit their Borang Nyata (BN) income tax returns for income earned in 2025 through the MyTax portal’s e-Filing system.
The filing requirement covers multiple forms depending on taxpayer type:
- Form E (employees),
- Form BE (individuals without business income),
- Form B, M, BT, MT, P, TF, TJ and TP for other categories of income, including trade income, trusts and partnerships.
All submissions must be done online, there is no paper filing option for these forms. The IRB emphasised that taxpayers and authorized agents should file through the MyTax portal at https://mytax.hasil.gov.my or via the official IRB portal, under the ezHasil Services e-Filing section.
Tax agents servicing client portfolios are encouraged to use the Tax Agent e-Filing System (TAeF) for streamlined batch filings and enhanced record-keeping.
ID Numbers and System Access Changes
One key administrative change this year is the wider use of the national identity card number (MyKad, MyPR, MyKAS) as the primary identifier for accessing the MyTax portal. This replaces legacy tax file numbers for most users, which the IRB says should simplify authentication and reduce login friction.
- Holders of MyKad, MyPR or MyKAS must use their identity card number for portal login and registration.
- Military or police personnel who previously used service numbers must re-register their digital credentials under their national identity numbers to access the system.
These adjustments are part of the IRB’s broader digitalisation strategy, designed to centralise tax identification and improve integration with national e-government platforms.
Penalties for Late or Inaccurate Filing
The IRB was clear about enforcement: failure to submit the BN or report actual income within the specified deadline can attract significant penalties under Section 112 of the Income Tax Act 1967.
Potential consequences include:
- A fine of between RM200 and RM20,000,
- Imprisonment of up to six months,
- Or both, depending on the severity and circumstances of non-compliance.
Late submission after the deadline may trigger additional penalties ranging from 15% to 45% of the tax liability under Section 112(3), based on the length of the delay. This underscores the importance of timely and accurate filings, especially for high-income earners, business owners and taxpayers with complex income streams.
Tips for Smooth Filing
To help taxpayers avoid “last-minute difficulties” often seen at the end of the filing window, the IRB advised early preparation of relevant documents, including:
- Salaries and income statements,
- Business receipts and expense records,
- Invoices and tax-relevant statements,
- Bank statements for interest and investment income,
- Dividend statements and other taxable gains.
Organised record-keeping will also help ensure accurate declaration of income categories and support any claims for deductions, rebates or relief, such as education expenses, medical costs or lifestyle rebates permitted under Malaysian tax law.
In addition, businesses should ensure their payroll and tax deduction systems are up to date to facilitate employee Form E preparation and reporting.
Why This Matters for Asia’s Tax and Business Landscape
Malaysia’s e-Filing season is not just a domestic administrative event, it reflects broader digital governance trends in Southeast Asia. As more tax authorities move tax reporting online and integrate national identity systems with e-government platforms, taxpayers and firms throughout the region are adjusting to:
- Greater digitalisation of compliance systems,
- Real-time tax data integration,
- Increased expectations for transparency and reporting accuracy,
- Cross-agency data sharing between tax, customs and social security systems.
Countries such as Singapore, Thailand and Indonesia have similarly expanded their e-Filing capabilities in recent years, and Malaysia’s ongoing improvements position it as part of a regional trend toward paperless tax administration and improved taxpayer services.
For multinationals with Malaysian operations, understanding the nuances of local filing requirements — especially with identity number integration and deadline enforcement, is crucial for compliance and corporate tax planning.
Looking Ahead
While the official deadline for the 2025 assessment year filing window was not mentioned in the initial announcement, taxpayers should consult the IRB calendar and MyTax portal for exact submission cut-off dates, which are typically in April or May each year.
As the e-Filing season gets underway, businesses, tax professionals and high-net-worth individuals across Malaysia and the broader ASEAN region will be confronting similar pressures to optimise tax compliance, while navigating a tax system that is becoming increasingly digitally integrated and enforcement-oriented.
