List of Tax Return Dates 2025 Deadlines in Malaysia

Keeping up with tax deadlines is an essential part of financial management for businesses and individuals in Malaysia.

Missing a tax return date can lead to penalties, additional charges, and compliance issues.

Find all the key tax return deadlines for 2025 in this article. This can help you stay organized and meet your deadlines on time.

Key Tax Filing Dates for 2025

Different tax categories have their own deadlines. Below are the key tax filing dates that employers and individuals need to remember:

Personal Income Tax (Form BE, B, BT, P, M, MT, TF, TP, TJ)

Form BE, BT (Resident individuals without business income): 30 April 2025 (manual submissions), 15 May 2025 (e-Filing submission).
Form B, P (Resident individuals with business income): 30 June 2025 (manual submissions), 15 July 2025 (e-Filing submission).
Form M, MT (Non-resident individuals): 30 April 2025.
Form TF, TP, TJ (Other individual tax categories): Due dates vary depending on specific filing status.

Company Tax Filing (Form C, PT, TA, TC, TR, TN, LE, LE1, C1, C2)

Form C (Corporate entities): 7 months after the financial year-end.
Form PT, TA, TC, TR, TN, LE, LE1, C1, C2 (Other business entities): Deadlines vary based on business classification but typically follow the 7-month rule.

Employer Tax Filing (Form E & EA Submission)

Form EA (Employee remuneration statement): Issued to employees by 28 February 2025.
Form E (Employer tax submission): 31 March 2025 (manual submissions), 30 April 2025 (e-Filing submission).

Other Important Tax Deadlines (CP204, CP500, CP58, Form P)

CP204 (Tax estimate submission for companies): New companies must file within 3 months of incorporation, while existing companies must file 30 days before the start of the new financial year.
CP204A (Revised tax estimate submission): Submission required in the 6th, 9th, or 11th month of the basis period.
CP500 (Tax installment payment for individuals with additional income): Installment due dates are determined by LHDN.
CP58 (Statement for agents, dealers, and distributors receiving incentives): 31 March 2025.
Form P (Partnership income tax return): 30 June 2025 (manual submissions), 15 July 2025 (e-Filing submission).

Breakdown of Tax Filing Deadlines 2025

To help businesses navigate tax deadlines effectively, here’s a closer look at key submission requirements:

1. Individual Income Tax (YA 2024) Submission Deadlines

Malaysians who earn an income must file their annual tax returns based on their category:

Resident individuals without business income (Form BE, BT): 30 April 2025.
Resident individuals with business income (Form B, P): 30 June 2025.
Non-resident individuals (Form M, MT): 30 April 2025.
E-filing vs. manual filing: Individuals who use e-filing are usually granted a two-week extension compared to those submitting manually.

2. Employer Tax Submission Deadlines

Employers must meet specific tax requirements for their employees:

Form E submission: 31 March 2025
Form EA issuance: Employers must provide employees with their EA forms by 28 February 2025, as employees need them to complete their tax filings.

3. Corporate Tax Return Deadlines

Companies must comply with various tax requirements:

Form C filing: Corporate tax returns must be filed within 7 months from the company’s financial year-end.
Tax estimate payment (CP204 & CP204A): Businesses must submit their estimated tax payable 30 days before their new financial year and revise estimates during the 6th, 9th, or 11th month.

4. Other Tax Filing Deadlines

CP500 installment payments: These apply to individuals with additional income sources (e.g., rental income) and are scheduled by LHDN.
Form CP58: Issue this form to agents, dealers, and distributors receiving commissions or incentives by 31 March 2025.

Malaysia Tax Filing Date Deadlines 2025 in Summary

Tax Category	Form	Deadline (Manual)	Deadline (E-Filing)
Personal Income Tax	Form BE, BT (Resident individuals without business income)	30 April 2025	15 May 2025
	Form B, P (Resident individuals with business income)	30 June 2025	15 July 2025
	Form M, MT (Non-resident individuals)	30 April 2025	N/A
	Form TF, TP, TJ (Other individual tax categories)	Varies based on status	N/A
Company Tax Filing	Form C (Corporate entities)	7 months after financial year-end	N/A
	Form PT, TA, TC, TR, TN, LE, LE1, C1, C2 (Other business entities)	Typically follows 7-month rule	N/A
Employer Tax Filing	Form EA (Employee remuneration statement)	28 February 2025	N/A
	Form E (Employer tax submission)	31 March 2025	30 April 2025
Other Tax Deadlines	CP204 (Company tax estimate submission)	3 months from incorporation (new companies); 30 days before new financial year (existing companies)	N/A
	CP204A (Revised tax estimate submission)	6th, 9th, or 11th month of basis period	N/A
	CP500 (Tax installment for individuals with additional income)	Scheduled by LHDN	N/A
	CP58 (Statement for agents, dealers, distributors)	31 March 2025	N/A
	Form P (Partnership income tax return)	30 June 2025	15 July 2025

Extensions and Penalties for Late Filing 2025

Late tax filing can lead to penalties and legal consequences. Below are key details employers should know:

1. IRB Guidelines for Late Submission

If you miss the tax deadline, the Inland Revenue Board of Malaysia (LHDN) will charge a fine.

In some cases, you can request extra time to file your taxes, but you must apply for it before the deadline.

2. Penalty Structure for Different Tax Forms

Late personal income tax filing: Up to 15% additional tax based on the amount owed.
Late employer tax filing: Form E late submission can result in penalties.
Late corporate tax filing: Companies may face fines or interest charges on unpaid taxes.
CP204 late submission: Non-compliance can lead to penalties.

3. How to Apply for an Extension

If a business cannot meet the tax deadline, it can request an extension through LHDN’s MyTax portal.

However, LHDN will review the request and decide whether to approve it.

How to File Your Tax Return in 2025

Filing tax returns can be done via two main methods:

1. Using MyTax (e-Filing)

Employers and individuals can file their tax returns online through MyTax (ezHASiL). E-filing is preferred because:

It is faster than manual filing.
It provides instant confirmation of submission.
It allows users to retrieve past tax records easily.

2. Manual Submission Process

Some businesses and individuals may choose to file taxes manually by submitting physical documents at LHDN branches.

However, this process takes more time and requires visiting the office in person.

3. Required Documents for Tax Filing

To file a tax return, employers and individuals typically need:

Employee salary records (for Form E).
Business financial statements (for corporate tax filing).
Income records (for personal tax returns).
Proof of deductions (e.g., EPF, SOCSO, donations).

Tax Return Refund & Processing Time

If businesses or individuals have paid more tax than required, they may receive a refund after filing their tax returns.

For e-filing, refunds usually take between 30 to 90 days, while manual filing refunds may take longer.

Taxpayers can check their refund status by logging into their MyTax (ezHASiL) account and selecting the "Tax Refund" section.

FAQ

What is the last date to submit Form BE in Malaysia?

The deadline for Form BE (for individuals without business income) is 30 April 2025. Those who file via e-filing may have a two-week extension.

What happens if I miss my tax deadline?

Late submissions can result in fines, penalties, or interest charges. Employers who fail to submit employee tax forms may also face legal consequences.

Can I amend my tax return after submission?

Yes, amendments can be made via MyTax (ezHASiL) within six months of submission. After this period, amendments require formal appeals.

How do companies file Form C in Malaysia?

Companies must file Form C online through MyTax (ezHASiL) or manually at LHDN offices within 7 months of their financial year-end.

How to apply for tax installment payments?

Businesses and individuals can apply for installment payments under CP500 (for individuals) and CP204 (for businesses) through MyTax.

With tax deadlines approaching in 2025, it’s best to plan ahead and keep important dates in mind.

Being proactive can save time, reduce stress, and prevent unnecessary penalties.

Need to hire employees in Malaysia?

Looking to hire new employees in Malaysia? Post job ads on Maukerja, Ricebowl, LinkedIn, and Google through AJobThing to find the best talent for your business!

Hiring? But stuck on the job description?

A poorly written job post can cost you great candidates! Our expert-crafted templates help you write clear, compelling descriptions in minutes. Get your free templates today and start hiring with confidence!