Malaysia LHDN MyTax e-Filing Guide 2026: Form BE/B, Deadlines & Tax Reliefs
Filing your annual tax return with Lembaga Hasil Dalam Negeri Malaysia (LHDNM) via the official MyTax e-Filing portal (mytax.hasil.gov.my) is a smooth process when prepared. Whether searching for Form BE efiling guide, LHDN tax relief claimable items, online tax payment options by credit card, or finding your local LHDN branch (in KL, Petaling Jaya, Shah Alam, Penang, or JB), this comprehensive 2026 guide covers everything you need to file accurately.
MyTax e-Filing & Reliefs Quick Summary
- •Form BE Deadline (Salaried): April 30 (Paper) / May 15 (e-Filing grace period).
- •Form B Deadline (Business): June 30 (Paper) / July 15 (e-Filing grace period).
- •Top Reliefs: Personal (RM9k), EPF (RM4k), Life Ins (RM3k), Medical (RM10k), Lifestyle (RM2.5k).
- •Interactive Relief Calculator: Calculate your total savings via our Malaysia Tax Reliefs Calculator.
1. Step-by-Step MyTax (e-Filing) Submission Guide
LHDNM's central portal MyTax (mytax.hasil.gov.my) provides a single sign-on access to e-Filing, PCB ledgers, and tax payment status.
2. Form BE vs Form B Deadlines & Late Penalties
| Tax Return Form | Taxpayer Profile Category | Paper Manual Deadline | MyTax e-Filing Deadline (Grace Period) |
|---|---|---|---|
| Form BE / e-BE | Resident Salaried Employees (No Business Income) | 30 April 2026 | 15 May 2026 |
| Form B / e-B | Resident Individuals with Business / Freelance Income | 30 June 2026 | 15 July 2026 |
| Form M / e-M | Non-Resident Individuals | 30 April / 30 June | 15 May / 15 July |
3. Master List of 20+ LHDN Tax Reliefs & Limits (2026)
Claiming all eligible tax reliefs is the single most effective way to reduce your chargeable income:
| Tax Relief Category | Maximum Limit (MYR) | Qualifying Expenses & Conditions |
|---|---|---|
| Individual Basic Personal Relief | RM 9,000 | Automatic relief granted to every resident individual taxpayer. |
| EPF Employee Contribution Relief | RM 4,000 | Mandatory and voluntary contributions to EPF (KWSP). |
| Life Insurance & Takaful Premiums | RM 3,000 | Life insurance policy premiums paid for self or spouse. |
| Medical Expenses (Self, Spouse, Child) | RM 10,000 | Serious illness treatment, fertility treatment, vaccination (RM1k), health screening (RM1k). |
| Lifestyle Tax Relief | RM 2,500 | Books, smartphones, laptops, tablets, internet subscriptions, sports equipment. |
| Additional Sports Lifestyle Relief | RM 1,000 | Purchase of sports equipment, rental of sports facilities, competition fees. |
| Education Fees (Self) | RM 7,000 | Tertiary degrees in law, accounting, medicine, IT, or approved upskilling courses (RM2k cap). |
| Child Relief (Under 18 Years) | RM 2,000 / child | Unmarried child under 18 years of age. |
| Higher Education Child Relief (Diploma/Degree) | RM 8,000 / child | Unmarried child over 18 years studying full-time in college/university. |
| SSPN Net Savings (Child Education) | RM 8,000 | Net deposit in Skim Simpanan Pendidikan Nasional (SSPN) account for children. |
Calculate your complete tax relief savings with our Malaysia Tax Reliefs Calculator.
4. How to Pay Income Tax Online (ByrHASIL / Credit Card)
If your annual tax calculation shows a tax balance payable after PCB, you can pay online via:
- ByrHASIL FPX: Instant online banking transfer directly within MyTax.
- Credit Card (Visa / Mastercard): Pay online via the ByrHASIL credit card payment portal.
- Commercial Internet Banking: Bill payment via Maybank2u, CIMB Clicks, RHB, Public Bank using your Tax Reference Number.
5. Correcting Errors: Amended Return Form (Tata Cara Pindaan)
If you made a mistake on your submitted e-Filing (e.g. forgot to claim a tax relief or declared incorrect income), you can submit an Amended Return Form (Borang Nyata Pindaan / e-Pindaan) via MyTax within 6 months from the original filing deadline.
6. 7-Year Receipt Keeping Rules & LHDN Branch Directory
Under Section 82A of the Income Tax Act 1967, taxpayers must retain all EA forms, purchase receipts, insurance statements, and medical bills for a minimum of 7 years for LHDN tax audit verification.