e-Filing 2026 Malaysia: Opening Date, Deadlines & What Employers Must Know

Tax season comes every year, and one question always appears again: “When does e-Filing 2026 open?”

For HR teams and employers in Malaysia, this period is important. It is not only about employees submitting their tax forms, but also about employer responsibilities such as preparing Borang E and issuing Penyata EA.

If HR prepares early, employees can submit their e-Filing smoothly and avoid last-minute stress.

Here is everything employers should know about e-Filing 2026 for Year of Assessment (YA) 2025.

Official Opening Date for e-Filing 2026

The e-Filing system for Year of Assessment 2025 officially opens on:

Opening Date: 1 March 2026
Platform: MyTax Portal (LHDNM)
Authority: Lembaga Hasil Dalam Negeri Malaysia (LHDN)

Once the system opens, individuals and businesses can start submitting their income tax returns online.

Key e-Filing Deadlines in 2026

Below is the official deadline schedule for tax submission.

Taxpayer Category	Form	Manual Submission	e-Filing Deadline
Individuals without business income (Employees)	Borang BE	30 April 2026	15 May 2026
Individuals with business income	Borang B	30 June 2026	15 July 2026
Employers (Companies / Businesses)	Borang E	31 March 2026	30 April 2026

For HR and employers, Borang E submission is the most important deadline to remember.

Why e-Filing Matters for Employers and HR

Many people think e-Filing only involves employees. But employers also have legal responsibilities under Malaysian tax regulations.

HR teams must ensure:

Accurate payroll records
Correct PCB deductions
Proper reporting to LHDN

If employer reporting is incorrect or late, it may cause tax filing problems for employees.

Employer Responsibilities During e-Filing Season

During tax season, HR departments must complete several tasks.

Submit Borang E to LHDN

Borang E is the annual employer declaration form submitted to LHDN.

It confirms that the company has reported employee income and PCB deductions correctly.

Important notes:

Submission deadline: 31 March (manual) or 30 April (e-Filing)
Must include payroll information for the previous year
Applies to companies with employees

Prepare and Issue Penyata EA

Employers must provide Penyata EA to employees.

This document shows:

Total annual salary
EPF contributions
PCB deductions
Allowances and benefits

Employees use the information in Penyata EA when filling their Borang BE in e-Filing.

Best practice for HR:

Issue Penyata EA before March
Give employees enough time to file their taxes

Ensure PCB Records are Accurate

PCB (Potongan Cukai Bulanan ) is the monthly tax deduction from employee salary.

HR must ensure:

PCB calculations are correct
Payroll records match LHDN data
No missing deductions

Incorrect PCB reporting may cause tax underpayment or penalties for employees.

“PCB Already Deducted – Do Employees Still Need to File e-Filing?”

Yes, they still need to file.

Even if PCB has been deducted from salary every month, most employees still submit their income tax return through e-Filing to confirm their income and claim eligible tax relief.

This process allows them to:

Confirm Actual Income

Employees confirm that income reported by the employer matches LHDN records.

Claim Tax Relief

Employees may claim relief such as:

Lifestyle expenses
Insurance premiums
Education fees
Childcare fees

Receive Tax Refund

Sometimes the monthly PCB deduction is higher than the actual tax payable.

When employees file e-Filing, they may receive a tax refund from LHDN.

How to Access e-Filing Through the MyTax Portal

LHDN has centralised tax services under the MyTax Portal.

Here is a simple step-by-step guide.

Step 1: Login

Visit the MyTax portal and log in using:

IC number
Registered password

Step 2: Choose e-Filing Form

Go to:

ezHasil → e-Filing

Select the correct form:

Borang BE – Individuals without business income (employees)
Borang B – Individuals with business income

Step 3: Fill in Income Information

Employees refer to Penyata EA provided by the employer.

Step 4: Submit the Form

After checking the information, click Submit.

Step 5: Save Confirmation Slip

Download and save the submission confirmation slip (PDF).

Important Documents Employees Need Before Filing

HR teams can help employees by reminding them to prepare these documents.

Penyata EA

Provided by the employer. Shows:

Salary
EPF contributions
PCB deductions

Tax Relief Receipts

Examples include:

Medical insurance
Education fees
Lifestyle purchases
Health check-ups

Zakat Receipts

Zakat payments may qualify for tax rebate.

Bank Account Details

Used for tax refund payments from LHDN.

What Happens If Tax Filing Is Late?

Missing the deadline may result in penalties.

Under Section 112(3) of the Income Tax Act 1967, taxpayers may face:

Late Filing Penalty

Failure to submit tax returns on time may result in penalties imposed by LHDN.

10% Tax Increase

If tax remains unpaid after the deadline, a 10% penalty may be added.

Additional 5% Penalty

If the tax is still unpaid after 60 days, an extra 5% penalty may apply.

Travel Restrictions

In serious cases, LHDN may impose travel restrictions for unpaid taxes.

HR Tip: Help Employees Prepare Early

HR teams can make tax season easier by:

Issuing Penyata EA early
Ensuring payroll records are accurate
Reminding employees about filing deadlines
Answering basic tax questions

Good HR communication helps reduce last-minute tax filing stress.

Manage Payroll and Compliance More Easily

Preparing Penyata EA, tracking PCB deductions, and managing payroll records can be time-consuming for HR teams.

Using the right HR tools can help employers:

Calculate EPF and PCB correctly
Manage employee payroll efficiently
Reduce reporting errors during tax season

A reliable HR system can make tax compliance and payroll management much easier for employers.

FAQs About e-Filing 2026

When does e-Filing 2026 open?

The e-Filing system for Year of Assessment 2025 opens on 1 March 2026 through the MyTax portal by LHDN.

When is the deadline for employees to submit e-Filing?

For employees using Borang BE, the deadline is:

30 April 2026 (manual submission)
15 May 2026 (e-Filing)

When must employers submit Borang E?

Employers must submit Borang E by:

31 March 2026 (manual)
30 April 2026 (e-Filing)

Do employees still need to file e-Filing if PCB has already been deducted?

Yes. Employees must still submit e-Filing to confirm income, claim tax relief, and receive any tax refund they may be entitled to.

What happens if tax returns are submitted late?

Late submission may result in penalties under the Income Tax Act 1967, including a 10% tax increase and additional penalties if the tax remains unpaid.

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