2026 Malaysia Income Tax Filing Guide for Businesses

2025 malaysia income tax guide for businesses

Tax time is back in Malaysia. 

If you run a company, you know the pressure: due dates, tax paperwork fines if you’re behind. 

If you’re a small company owner, self-employed worker, HR lead, or finance chief, you must follow the Inland Revenue Board of Malaysia (LHDN) rules. A late filing could result in thousands in penalties or even court action. 

That’s why we’ve put together this Malaysia Income Tax Filing Guide for Year of Assessment (YA) 2026, filed in 2025: 

  • Which tax forms you need to fill out 
  • Important filing dates in 2026
  • What happens if you miss the deadline 
  • How to streamline the process using digital tools 

Let’s make your tax season easier! 

Important Malaysia Business Income Tax Filing Dates (2026) 

Every company in Malaysia needs to pay and report corporate tax Your company’s tax submission deadline 2026 depends on when its financial year ends (FYE). 

Here’s how it goes: 

Form C (Corporate Tax Return):  

Submit within 7 months after FYE 

Tax Payment: Due within 8 months after FYE 

Example: If your company’s FYE is 31 December 2025: 

  • Hand in Form C by 31 August 2026 
  • Pay tax by 30 September 2026

This rule affects all Sdn Bhd companies — even those without 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. 

Freelancers gig workers, and online sellers must also report income to LHDN. 

Tax Filing Forms for Businesses in Malaysia 

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 (Employer Return) 

Employers submit this to LHDN 

It lists all employees’ salaries and PCB/MTD deductions 

Deadline: 31 March 2026 (through e-Filing) 

  • EA Form (Employee Income Statement) 

Employers give this to employees 

It sums up yearly income and PCB deductions 

Deadline: 28 February 2026 

Employees use it to file their personal income tax 

  • Form C (Corporate Income Tax Return) 

Companies (Sdn Bhd) file this as their main corporate return 

Deadline: 7 months after FYE 

It needs audited accounts, tax computations, and supporting schedules 

  • CP204 (Estimated Tax Payable) 

CP204 shows your company’s estimated tax filing amount for the year. Companies can revise their CP204 using CP204A in the 6th or 9th month of the basis period if business performance changes.

CP204 must be submitted at least 30 days before the beginning of the basis period (financial year).

  • CP58 (Statement of Monetary and Non-Monetary Incentives)

Businesses must issue CP58 to agents, dealers, or distributors receiving incentives or commissions.

Deadline: 31 March 2026

Form Who Files Deadline
Form C Companies (Sdn Bhd) 7 months after FYE
Form E Employers 31 March 2026
EA Form Employers → Employees 28 Feb 2026
CP204 Companies 30 days before FYE
CP58 Businesses (agents/commissions) 31 March 2026

These forms together help your company follow Malaysia’s Income Tax Act 1967

How E-Invoicing Impacts Tax Filing (2026)

With LHDN rolling out mandatory e-Invoicing in phases, businesses must ensure their transaction data matches tax submissions.

E-Invoicing improves:

  • Real-time tax reporting
  • Audit transparency
  • Reduced manual errors

Companies above RM1 million revenue must prepare for mandatory adoption, while smaller businesses may be exempt but are encouraged to transition early.

What Happens When You’re Late with Tax Filing? 

Missing the deadline has serious results: 

  • 10% fine on tax you haven’t paid 
  • Another 5% fine if you still haven’t paid after 60 days 
  • Form C (late filing): Fine RM200 – RM20,000 or jail time 
  • Form E (late filing): Fine RM200 – RM20,000 

In addition, LHDN may impose up to 45% penalty on underreported income depending on severity and intent.

Don’t take the chance of being late. 

What Does Income Tax Filing Mean? 

In basic terms, it’s the act of telling LHDN about your company’s earnings, costs, and tax obligations. 

These days, this happens online through LHDN’s e-Filing platform, which needs businesses to submit the right forms by the deadline. 

Without digital tracking, mistakes often occur—and fines follow. 

How HRMS & Accounting Software Makes Income Tax Filing Easier 

Are you still dealing with Excel sheets, emails, and paper forms when tax time comes? That’s how errors creep in. 

With Info-Tech’s HRMS, Payroll & Accounting Software, companies can: 

  • Create EA Forms for employees 
  • Send Form E to LHDN with a single click 
  • Keep tabs on and handle CP204 payments 
  • Link payroll to PCB/MTD calculations 
  • Make audit-ready reports for Form C 
  • Receive alerts for every due date 

This leads to full compliance and cuts down hours of manual work. 

Why Businesses Pick Info-Tech During Tax Season 

Running a company can be tough—you don’t need to worry about meeting tax rules. 

Info-Tech’s system offers you: 

  • Complete HRMS, Payroll & Tax platform 
  • Filing reminders to ensure you meet every deadline 
  • Reports ready for audits that satisfy LHDN 
  • Confidence that you follow Malaysian tax laws to the letter 

 Grow your business—we’ll take care of tax season worries. 

 Schedule a Demo Now!

Frequently Asked Questions:

What’s the corporate income tax due date in Malaysia (2026)?

Businesses must submit Form C within 7 months after their financial year ends and pay taxes within 8 months.

Malaysian employers need to submit Form E by March 31, 2026. They also have to give out EA Forms to their employees by February 28, 2026. 

CP204 shows a company’s expected tax payment for the year. CP204 must be submitted 30 days before the start of the financial year They pay this amount in monthly chunks.

You might get hit with a fine ranging from RM200 to RM20,000 or end up in jail. On top of that, you’ll face extra charges on any taxes you haven’t paid yet. 

HRMS software has an impact on tax compliance in several ways. It automates EA & E submissions and links payroll with PCB. The software also keeps an eye on CP204 and makes sure you get timely reminders to meet every deadline.