Tax season has kicked off again in Malaysia—and businesses, need to focus on business income tax deadline 2025.
From handing in employer forms to submitting corporate tax returns, you must follow the Inland Revenue Board of Malaysia (LHDN) rules. Our Malaysia tax filing guide will help you grasp what you need to do when you should do it, and how to go about it.
Let’s simplify your income tax submission process.
Essential Malaysia Business Income Tax Filing Deadlines!
All companies in Malaysia need to pay and report their company tax. But keep in mind, the income tax due date isn’t the same for every company. Your company’s tax submission deadline 2025 depends on when its financial year ends (FYE).
Here’s how it goes:
File Form C (Corporate Tax Return) no later than 7 months after your FYE.
- You need to pay the tax within 8 months after your FYE.
- Let’s say your company’s fiscal year ends December 31, 2024.
- You must turn in Form C by 31 August 2025
- You have to pay the tax by September 30, 2025.
This rule covers all Sdn Bhd companies even if they don’t make any profits.
⚠️ Important: If you don’t submit or pay on time, you might face fines or legal trouble.
- If you’re a sole proprietor, you’ll need to submit Form B to declare your personal and business income.
- If you’re running a partnership, your business must file Form P, and each partner must still submit their own Form B individually.
This is especially important for freelancers, gig workers, online sellers, and small business owners—your income still needs to be declared to LHDN, just like any other company.
What does Income Tax Filing mean?
Income tax submission involves giving LHDN details about your company’s income, expenses, and what you owe in taxes. This process uses specific forms now submitted online.
For companies in Malaysia, these forms play a key role in income tax submission,
Form E
Employers send this form to LHDN. It displays all their employees’ salary and tax deduction (PCB/MTD).
Deadline: March 31, 2025. You can submit it online using Form E.
- EA Form:
Employers give this to employees. It lists their income and tax deductions
- Due Date: Employers must give this to employees by February 28, 2025.
- Employees use this to file their own taxes.
- Form C
Form C submission deadline 2025 is your company’s corporate income tax return, with a 7-month deadline after the financial year ends.
- You need to show audited accounts, tax calculations, and other key documents.
- CP204 (Estimated Tax Payable)
- CP204 shows your company’s estimated tax filing amount for the year. You submit this to LHDN to help them plan your monthly payments.
- You must send the first CP204 30 days before your financial year begins
- You make payments every month
These forms make up your company’s annual tax responsibilities.
What Happens If You’re Late Submitting Your Malaysian Income Tax?
Failing to meet the income tax filing deadline can lead to serious consequences.
You might face:
- A 10% penalty on unpaid tax
- An additional 5% penalty if the tax remains unpaid after 60 days
- A fine ranging from RM 200 to RM 20,000 or time in jail for failing to submit Form C
- A fine between RM 200 and RM 20,000 for submitting Form E late
This shows how crucial it is to submit your paperwork and pay your taxes on time.
How Can an HRMS System Help You Submit Taxes?
Are you still relying on Excel sheets and emails for tax management? This approach is time-consuming and prone to errors.
Our HR, payroll, and accounting software speeds up the entire tax process and boosts accuracy.
How we assist companies in Malaysia:
- Auto-generate EA Forms for every employee
- Submit Form E to LHDN with a single click
- Monitor CP204 and plan taxes
- Link payroll with PCB/MTD calculations
- Send alerts for all income tax deadlines
- Prepare audit-ready reports for Form C
Our software complies with all Malaysian tax regulations and suits businesses of all sizes.
Malaysia Tax Guide Summary for 2025
Here’s a quick look at this Malaysia tax guide:
Do you need help to work out your company’s tax deadlines? Our system can do it for you.
Why Pick Our HRMS This Tax Season?
As a business owner or HR manager, you should spend your time growing your company—not dealing with tax paperwork.
Our software helps ensure you’re always on time, don’t forget any forms, and stay relaxed during tax time.
Our HRMS gives you:
- A complete HR, payroll, and tax platform
- Simple tools to comply with tax laws
- Notifications about tax due dates
- Full adherence to Malaysia’s Income Tax Act
📞 Schedule a demo now to see how our software can simplify your tax season.