Business Tax Deadline Shouldn’t Catch You Off Guard
Many Malaysian business owners view Business Tax Deadline as a yearly storm — they anticipate it, yet it still manages to catch them by surprise. While juggling daily operations, team management, and bookkeeping, business tax submission deadline 2025 can slip your mind.
But here’s the reality: submitting your tax filings late or inaccurately can prove costly. In some instances, the consequences extend far beyond just financial penalties.
That’s the reason we’ve put together this clear and useful guide to help Malaysian companies get a handle on key tax deadlines in 2025, the tax rates in effect, and how to handle your e-Filing process with ease.
This guide walks you through the essentials — both what you should know and what you need to do — whether you’re an experienced SME owner or you just registered your Sdn Bhd in the past year.
You might also want to check out: Form C Tax Filing and Deadline in Malaysia for Companies
Key Business Tax Deadline in 2025
In Malaysia, you don’t just file taxes once. Different forms have different due dates tied to your company’s financial year-end (FYE).
Most Malaysian companies end their financial year on 31 December. If this applies to you:
- Your Form C is due on 31 August 2025
- This gives you 8 months after your financial year closes
Here’s a simple breakdown of what to file and when:
| Submission Type | Business Tax Deadline (2025) |
| EA Form to employees | 29 February |
| Employer Return (Form E) | 31 March |
| Income Tax Return (Form C) | 8 months after FYE |
| CP204 tax instalments | Based on schedule given by LHDN |
| CP204A (revised estimates) | In the 6th or 9th month of FYE |
These company tax submission deadline, 2025 are crucial. If you miss them, you might face penalties, audits, or interest charges.
Business Tax Rates in Malaysia (2025)
Let’s talk about the numbers. If you run a private limited company (Sdn Bhd) in Malaysia, you’ll fall into one of two groups for income tax rates:
1. Small and Medium Enterprises (SMEs)
Your business counts as an SME if:
- Your paid-up capital doesn’t exceed RM2.5 million
- Your annual revenue stays below RM50 million
- Another company doesn’t own your company
Here’s how the government calculates your taxes:
| Chargeable Income | Tax Rate |
| First RM150,000 | 15% |
| Next RM400,000 | 17% |
| Remaining Balance | 24% |
2. Non-SMEs (Large Companies)
If your company fails to meet SME criteria, you pay a flat rate of 24% on all chargeable income.
This step-by-step system helps smaller businesses giving them lower tax rates on their initial earnings — a strategy to support local SMEs.
Want to learn more about tax brackets? Check out our Malaysia Income Tax Filing Guide for Businesses
How to Submit Your Business Tax (Form C) Online
Gone are the days of filing taxes with printed forms and mountains of paperwork. Now, you submit Form C through LHDN’s e-Filing system.
For first timers here’s a quick rundown:
Step 1: Sign Up for e-Filing Access
Visit the MyTax Portal and apply for e-Filing. You’ll receive a digital certificate to sign your tax forms on the web.
Step 2: Prepare Your Documents
Before you sign in, make sure you have these items:
- Your audited financial statements
- Profit & Loss reports
- Your tax computation sheet
- Receipts or records of your CP204 payments
Step 3: Sign In and Fill Out Form C
After you enter the system, pick “e-C”, input the needed info from your financials, and turn in the form. Remember to keep a copy of what you submit for your files.
Step 4: Don’t Miss the Due Date
You must submit Form C within 8 months after your company’s financial year ends. For many businesses, this means by 31 August 2025.
It’s always better to file — you’ll steer clear of technical glitches, server backups, and the stress that comes with a fast-approaching cutoff date.
What Happens If You File Late or Make Mistakes?
Let’s not beat around the bush: late filing or incorrect tax reporting can damage your business.
Here’s what you might face if you miss the business tax deadline or slip up:
| Offense | Possible Penalty |
| Late Form C submission | 20% to 45% extra tax penalty |
| Failure to file Form C at all | RM200 to RM20,000 fine or possible jail term |
| Understating income (errors) | Up to 100% penalty on unpaid ta |
Even unintentional errors can hit your wallet hard so make sure to review everything before you submit.
Changes Coming to Malaysia’s Tax Scene
E-Invoicing Becomes a Must in 2026
Have you heard? Malaysia will make E-Invoicing mandatory on 1 January 2026. This means companies must send invoices and report them to LHDN .
2025 gives you time to get ready.
See how this will change your business in our full guide: 10 Key Advantages of Moving to E-Invoicing
More Audits from LHDN
In 2025, LHDN plans to step up audits for both SMEs and larger companies. Clean and compliant records will shield you from needless hassles.
A Move Towards Digital
Paper-based accounting is fading out. Companies now opt for cloud HR and accounting software to meet deadlines and to boost efficiency, speed, and precision.
Ready for Tax Season? A Quick Rundown
- Let’s do a quick check:
- EA forms given to employees (by Feb 29)
- Form E turned in (by Mar 31)
- Monthly CP204 payments completed
- Form C ready for filing
- All records sorted and backed up
- Getting set for E-Invoicing transition
If you’ve checked these off, you’re in a good spot. If not — it’s time to catch up.
Info-Tech Simplifies Tax and Payroll Compliance
Let’s be honest — filing taxes, managing payroll, and handling compliance paperwork can be daunting when you’re running a growing business.
This is where Info-Tech’s cloud-based HR & Accounting software steps in.
- Automated payroll that calculates taxes and EPF/SOCSO
- Built-in tools to generate CP204, EA form, and Form E
- Integration-ready features to comply with E-Invoicing
- Safe storage of financial documents
Whether you run a small business or you’re growing quickly, our solution makes the process easier giving you more time to concentrate on your company.
Conclusion:
Tax season for businesses doesn’t need to cause stress — not if you know the due dates, use the right tools, and stay one step ahead.
By keeping your tax filing in order meeting LHDN requirements and getting ready for new changes like E-Invoicing, you can steer clear of penalties and manage your company without worry.
And if you ever need a helping hand to make that happen, Info-Tech’s ready to assist.