Business Tax Deadlines Shouldn’t Catch You Off Guard
Every year Malaysian businesses prepare for tax season — and yet, the business tax deadline still catches many by surprise. While juggling team management, finances, and operations, Form C submission deadlines can slip your mind. But here’s the reality: late filing or incorrect reporting can cost you more than just money. It can result in penalties, audits, or even legal trouble. This guide will explain everything you need to know about Malaysia’s business tax deadlines for 2025 corporate tax rates, and how to file your Form C without stress. Regardless of whether you’ve been running your Sdn Bhd for a long time or just started a new business here’s your complete tax guide for 2025.Essential Business Tax Deadlines in Malaysia (2025)
Filing taxes isn’t a one-time thing — Malaysia’s corporate tax system has an impact on several forms and deadlines, based on your financial year-end (FYE). For companies with a financial year ending on 31 December here’s what you need to know:| Submission Type | Deadline (2025) | Description |
| EA Form | 29 February 2025 | Employers issue income statement to employees |
| Form E (Employer Return) | 31 March 2025 | Summary of employee earnings submitted to LHDN |
| Form C (Corporate Tax Return) | 8 months after FYE → 31 August 2025 | Company income tax submission |
| CP204 (Estimated Tax Instalments) | As scheduled by LHDN | Monthly advance tax payments |
| CP204A (Revised Estimates) | 6th or 9th month of FYE | Update tax estimates if business performance changes |
In Malaysia, companies need to submit corporate tax returns (Form C) within 8 months after their financial year ends. For most businesses closing their books on 31 December, the 2025 due date falls on 31 August.
Business Tax Rates in Malaysia (2025)
Malaysia has a tax system with tiers that gives SMEs the benefit of lower tax rates.1. Small and Medium Enterprises (SMEs)
Your company counts as an SME if it:- Has paid-up capital of RM2.5 million or less
- Makes yearly revenue of RM50 million or less
- Isn’t owned by another company
| Chargeable Income | Tax Rate |
| First RM150,000 | 15% |
| Next RM400,000 | 17% |
| Remaining Balance | 24% |
2. Non-SMEs (Large Companies)
Companies that don’t fit SME criteria pay a flat rate of 24% on all chargeable income. This setup gives small businesses room to breathe — lower rates on initial profits help boost Malaysia’s SME ecosystem. Want to learn more about tax brackets? Check out our Malaysia Income Tax Filing Guide for BusinessesHow to Submit Your Business Tax (Form C) via e-Filing
Paper forms are now a thing of the past — Malaysia’s tax process has gone digital. Here’s a guide to help you e-File Form C:Step 1: Get e-Filing Access
Head to the MyTax Portal to apply for e-Filing access. You’ll get a digital certificate to sign and submit your tax forms .Step 2: Get Your Papers Ready
Before you log on, make sure you have:- Audited financial statements
- Profit & loss and balance sheet
- Tax computation worksheet
- CP204 payment records
Step 3: Sign In & Fill Out Form C
- Head to “e-C” in the e-Filing area
- Input financial figures and tax calculations
- Check and verify everything’s correct
- Send it in and save your e-receipt for your files
Step 4: Hit the Deadline
Turn it in within 8 months after your FYE (August 31, 2025 for most businesses). Submitting helps you dodge server jams and glitches that pop up at the last minute.What’s the Fallout for Late Filing or Slip-ups?
| Offense | Possible Penalty |
| Late Form C submission | 20%–45% surcharge on tax payable |
| Failure to submit Form C | Fine RM200–RM20,000 or imprisonment |
| Understating income / errors | Penalty up to 100% of underpaid tax |
Tax Changes Coming in 2025
1. E-Invoicing Becomes Required in 2026
From 1 January 2026, every business must send e-Invoices through LHDN’s MyInvois platform. 2025 is your year to get ready — time to update your bookkeeping tools. See how this will change your business in our full guide: 10 Key Advantages of Moving to E-Invoicing2. More LHDN Audits
Get ready for closer checks in 2025. Keeping clean, audit-ready digital records will help you avoid trouble.3. Shift Toward Cloud Accounting
Paper-based accounting is on its way out. New HR and accounting programs now combine payroll, taxes, and e-Invoicing — cutting down on compliance risks and mistakes.Business Tax Filing Checklist
Before you wrap up your books for the year, make sure you’ve:- Got EA forms ready (by 29 Feb 2025)
- Turned in Form E (by 31 Mar 2025)
- Kept up with CP204 payments
- Got audited financials & Form C done (by 31 Aug 2025)
- Put your e-Invoicing system in place before 2026
How Info-Tech Makes Business Tax & Payroll Compliance Easier
Handling taxes by hand causes stress — when you’re also dealing with payroll e-Invoicing, and HR work. This is where Info-Tech’s HR & Accounting software steps in to help. Our comprehensive platform enables you to:- Generate EA Form, Form E, and CP204 automatically
- Link payroll with PCB, EPF, and SOCSO
- Create audit-ready reports for Form C
- Connect with LHDN’s MyInvois e-Invoicing system
- Keep and organize financial documents in the cloud
Frequently Asked Questions:
When is the business tax (Form C) deadline in Malaysia for 2025?
Companies need to submit Form C within 8 months after their financial year ends. Most businesses (with a financial year ending on December 31) have until August 31, 2025 to file.
What are Malaysia’s corporate tax rates in 2025?
Small and medium-sized enterprises (SMEs) pay 15% tax on the first RM150,000, 17% on the next RM400,000, and 24% on the rest. Larger companies have a flat 24% tax rate.
What happens if I miss the tax deadline?
You might face penalties of 20% to 45%, or fines ranging from RM200 to RM20,000, based on how serious the offense is.
What is CP204?
CP204 is the estimated tax a company has to pay, which they file with LHDN and pay in monthly installments throughout the year.
How can I file Form C online?
Go to LHDN’s e-Filing portal (MyTax), sign in, fill out Form C (e-C), attach the required financial documents, and send it in before the due date.