How to File Income Tax in Malaysia (2027): MyTax e-Filing Guide for YA 2026

The return you file on MyTax in 2027 covers income you earned from 1 January to 31 December 2026, which is Year of Assessment (YA) 2026. LHDN has not yet published its 2027 filing programme, so the official deadlines are still to come. For comparison, the 2026 programme set 30 April for e-BE and 30 June for e-B, each with a 15-day e-Filing grace period.

Below are the full on-screen MyTax steps for a YA 2026 return, from choosing the form to saving your acknowledgement, for returning taxpayers and anyone whose MyTax login already works. If you have never logged in, start with our first-time filing guide, which covers TIN checks and digital certificate activation in detail.

YA 2026 uses current law: the RM 9,000 individual relief, the existing resident tax bands and the new reliefs that started in 2026. Budget 2027's changes, including a higher individual relief, are proposals that would start from YA 2027, the return you file in 2028.

Source: HASiL Return Form Filing Programme 2026 (as of 2 November 2026)

YA 2026 vs filing year: which return are you filing?

A year of assessment is named after the calendar year in which you earned the income. The return for that YA is filed the following year. The 2026 season, which opened on 1 March 2026, was for YA 2025. The 2027 season is for YA 2026, even though "2027" will appear in news headlines.

People searching for "e-Filing 2027" or "Borang BE 2026" usually want this return: the one for 2026 income. Check the YA field on screen before you type a single figure. Choosing the wrong year, or using a relief announced for YA 2027, is one of the most common reasons a return has to be corrected.

YA 2025, YA 2026 and YA 2027 income years mapped to their filing years, with YA 2026 filed in 2027.

Who needs to file a Malaysian tax return?

Filing depends on your whole income and tax history. HASiL's FAQ says you need a tax file if you run a business, even one that makes a loss, or have taxable income. The same FAQ gives employment income guides: above RM 34,001 a year after EPF for a single employee, or above RM 46,001 for a married employee whose spouse does not work.

Those income guides are a starting point. Reliefs reduce the tax you owe, and a filing duty can still apply if you have business income, received a return form, or filed or were taxable in an earlier year. Citizens and permanent residents aged 18 and above are registered automatically through National Registration Department data, so many people already have a tax identification number (TIN) without having applied.

Keep three ideas apart:

• Having a TIN means LHDN has a record for you.
• Having to file means you must submit an annual return for the YA.
• Owing tax means your computed tax, after reliefs and rebates, is above zero and above what you have already paid.

When PCB is deducted from your salary

Monthly Tax Deduction, called PCB or MTD, is tax your employer deducts through payroll. HASiL says you still need to submit a return if you are not subject to MTD as final tax. MTD as final tax is a conditional treatment for certain employees. If you had a second employer, freelance income, rental income or reliefs that payroll did not capture, filing is how you reconcile them. Our explainer on what PCB is and how it is calculated covers the payroll side.

Residents, non-residents and business owners

Your form depends on tax residence and business activity. Freelance invoices, online selling or e-hailing can count as business income even if you also hold a salaried job. A non-resident individual uses e-M and is taxed at a flat 30% on chargeable income, without the personal reliefs residents claim.

Key dates to expect in 2027 (YA 2026)

LHDN sets each season's dates in a Return Form Filing Programme. The 2026 programme was uploaded to the LHDN portal on 1 January 2026, so the 2027 programme is likely to appear early in the new year. Until it does, use the 2026 dates in the table as a guide to timing.

Source: HASiL Return Form Filing Programme 2026, NST, 28 February 2026 (as of 2 November 2026)

The 2026 programme required individuals to use e-Filing and treated a return filed within the grace period as received on time, with the same grace for paying a balance of tax. LHDN's statement before that season opened listed Forms BE, B, M, BT, MT, P, TF, TJ and TP as returns to be filed through MyTax.

The grace period is an administrative concession that LHDN sets one programme year at a time. The 2026 programme's own example shows an e-BE due on 30 April 2026 and filed on 16 May 2026 treated as late from 1 May 2026. Check whether the 2027 programme repeats the 15 days before you plan around them.

Documents needed before you log in

Gather one folder for 2026 before opening the form. Under the 2026 programme, employers had to give staff their EA statements (C.P.8A) by 28 February 2026, so expect yours around the same time in 2027 and request a copy from every employer you had in 2026.

You do not attach these documents to the return. HASiL says supporting documents must be kept for seven years from the year you submit the return, in case your file is reviewed.

For spending in 2026, LHDN asked buyers to request an e-invoice for every relief-related purchase by giving the seller their identification number or TIN. Under a pilot, that e-invoice data can pre-fill relief figures in the YA 2026 return for categories such as computers and smartphones, lifestyle purchases, insurance and childcare fees, and you can review the transactions in the MyInvois portal. LHDN has also said pre-filled figures are not final and you can amend them before filing.

Some figures on e-BE also arrive prefilled from employer data. Treat every prefilled number as a starting point and match it to your EA form or receipt. The six steps follow the order of the e-Filing screens.

Six MyTax e-Filing steps for YA 2026, from login to saving the acknowledgement and paying any balance.

Step 1: Sign in to MyTax

Type mytax.hasil.gov.my into your browser yourself. Sponsored search results and links in messages can lead to lookalike pages, and MyTax is the only place you need to enter your identity number and password.

On the login page, choose your identification type, enter your number and confirm your security phrase before typing your password. HASiL's training deck notes that five failed attempts lock the account temporarily. If you have forgotten your password, the reset link goes to the email registered with LHDN. Update that email first if you no longer use it.

If MyTax says you have no digital certificate, you are effectively a first-time user. HASiL offers e-KYC through the MyTax mobile app and e-CP55D through the web portal to register one. Complete that first; our first-time guide covers the full activation walkthrough.

Step 2: Select the e-Form and the correct assessment year

After logging in, go to ezHASiL Services, then e-Filing, then the form, following the path shown in HASiL's training deck for the 2026 season. Select YA 2026 once it is available. The form choice depends on two questions: were you tax resident, and did you carry on a business in 2026?

Source: HASiL Return Form Filing Programme 2026 (as of 2 November 2026)

If you have a salary and a side business, file one e-B. Picking e-BE because your salary is the larger source leaves the business income unreported. Mixed cases, such as partnership income or foreign-sourced income received in Malaysia, are worth checking with a tax agent or HASiL before you submit.

Choose e-BE, e-B or e-M for YA 2026 by checking tax residence first and business income second.

Step 3: Check employer, personal and income details

The first screens hold your particulars and income. The training deck lists them as Particulars of Individual, then Other Particulars and Income. The paper form used the same order for YA 2025: Part A for personal details, Part BA for income, then Part C for spouse details and Part D for other information. Check the YA 2026 form notes when LHDN releases them, in case a field moves.

Employer number, EA remuneration and PCB

Enter employment income from your EA form rounded to the nearest ringgit, the MTD (PCB) amount and the number of employments. If you changed jobs in 2026, add every EA form together. Check bonuses, allowances, perquisites and benefits-in-kind against your payslips, because a missing benefit changes both your income and your tax.

EPF contributions and PCB are deductions from pay, not extra income. If a prefilled figure already includes your annual salary, confirm it once instead of keying the same salary in again.

Other income: rental, interest, dividends and business

Rental income goes in as its net amount after permitted expenses. Many dividends and some interest are exempt, so they are not added to your statutory income; check the income type before including it. For e-B, prepare your profit and loss figures first. Personal spending stays personal even when it was paid from the business account.

Statutory income and chargeable income

Statutory income is your income from each source after allowed deductions. In short:

Chargeable income = total income minus approved donations minus reliefs

Tax rates apply to chargeable income. Our chargeable income guide works through the full computation for each YA.

Step 4: Enter YA 2026 tax reliefs and zakat rebates

The relief screen lists each category with an explanatory note. Enter what you actually spent or contributed in 2026, up to each YA 2026 cap, and only where you meet the conditions. HASiL's public relief page still shows YA 2025, so these limits come from the 2026 MTD specification read with the Finance Act 2025.

Source: MTD 2026 specification, TP1 2026 notes, PR 7/2025, Finance Act 2025, Budget 2026 tax measures (as of 2 November 2026)

Your insurer's annual statement matters most here. A single policy can include a life component, a medical rider and an investment portion; only the qualifying parts go into the relief fields, and they go into different fields. If you contribute to a PRS, our guide to the Private Retirement Scheme explains how the RM 3,000 relief works.

If the relief screen arrives with amounts pre-filled from e-invoices, compare each one with your own receipts. A purchase made for your business, a device bought for someone else or an invoice dated January 2027 does not belong in your YA 2026 personal reliefs, even if it shows up on screen.

Rebates work differently from reliefs. A relief lowers chargeable income, while a rebate comes off the tax itself. HASiL's training deck lists an individual rebate of RM 400 where chargeable income does not exceed RM 35,000, another RM 400 for a spouse with no income, and a zakat rebate limited to the tax payable. Approved donations sit on their own screen, reached through the donations link.

Budget 2027, tabled on 9 October 2026, proposed raising individual relief from RM 9,000 to RM 12,000. The Finance Ministry's tax measures annex dates that change and the other proposed relief and rate changes from YA 2027, subject to the Finance Bill. Your YA 2026 return uses RM 9,000.

Step 5: Review MyTax's computed tax, PCB, balance or refund

The summary screen shows your income, reliefs, the tax computed and whether you have a balance to pay or an overpayment. Run a quick calculation of your own before you sign, using this worked example as a template.

For example, say a resident employee earned RM 75,000 in 2026 and had RM 3,200 deducted as PCB. The claims are assumed for the example and would need receipts and eligibility of their own.

Example only. Assumes resident status, no other income, no rebates and that every claim is eligible. Tax uses the HASiL resident rate schedule, which the 2026 MTD specification carries into YA 2026.

The reliefs add up to RM 17,000, leaving RM 58,000 of chargeable income. Under the resident schedule, tax on the first RM 50,000 of chargeable income is RM 1,500, and the next band is taxed at 11%, so RM 8,000 × 11% adds RM 880. RM 3,200 of PCB minus RM 2,380 of tax leaves RM 820 overpaid. The RM 400 rebate does not apply because chargeable income is above RM 35,000.

Worked YA 2026 example: RM 75,000 income, RM 17,000 reliefs, RM 2,380 tax and an RM 820 overpayment after PCB.

PCB is an estimate made month by month, so the year-end result can go either way. A bonus taxed in a lower month, a second job or an omitted benefit can turn an expected refund into a balance. If MyTax shows a figure very different from yours, look first at the number of employments, the PCB total and any duplicated income.

Step 6: Sign, submit and save your acknowledgement

Check the declaration details, then sign and submit digitally. A return is filed only when submission succeeds; a saved draft is not a submission. HASiL's training deck describes the last stages as the summary, the declaration and the acknowledgement of receipt.

1. Review the summary page: employment count, income totals, reliefs, PCB and bank details.
2. Sign and submit the return with your digital certificate.
3. Save or print the acknowledgement and a copy of the filed return.
4. Pay any balance using the bill number, through ByrHASiL, which accepts FPX online banking, or another channel listed on your form notes.
5. File your receipts, EA forms and statements with the acknowledgement for seven years.

The YA 2025 Borang BE notes listed the payment channels as ByrHASiL, appointed banks, e-TT virtual accounts, card payment at HASiL's Kuala Lumpur counter and Pos Malaysia, with the bill number as the payment reference. If you cannot pay a balance in one go, MyTax has an e-Ansuran service for applying to pay a tax balance in instalments.

Correcting a mistake after submission

HASiL says a return is submitted only once, so mistakes are fixed through one of three routes, depending on the error and the date:

• Amended Return Form (ARF): for under-declared income or over-claimed reliefs, deductions or allowances. It is available within six months from the due date, only if the original was filed on time, and only once. Extra tax from an ARF carries a 10% increase under section 77B(4).
• e-Application for Amended BE: an online route that opens from 1 April each year, limited to over-declared income and under-claimed reliefs or rebates.
• Letter to your HASiL branch: for other errors, with supporting documents and a recalculation.

The ARF window runs from your form's due date. If the 2027 programme keeps the 2026 pattern of 30 April for e-BE and 30 June for e-B, six months would take e-BE filers to the end of October 2027 and e-B filers to the end of December 2027. Confirm the cut-off with HASiL once the 2027 dates are out.

Still haven't filed YA 2025?

File it now through MyTax. The YA 2025 return was due in 2026 and both grace periods have ended, but the e-Filing steps are the same; select YA 2025 instead of YA 2026.

The 2026 programme says late returns face action under section 112(1) of the Income Tax Act 1967 or a penalty under section 112(3). LHDN's 2026 statement described section 112(1) as a fine of RM 200 to RM 20,000, imprisonment of up to six months, or both. HASiL's training deck sets out the section 112(3) penalty as 15% of tax payable for up to 12 months late, 30% for 12 to 24 months and 45% beyond 24 months, with a further 10% increase that can apply to unpaid tax. The amount you face depends on your own assessment and the notice LHDN issues.

Pay separately. Submitting the return does not settle a balance, so pay or apply for instalments when the bill appears.

Expect a slower refund. HASiL's FAQ says a late return's refund is processed only after the late-submission penalty is imposed.

Clear the backlog before 2027. Filing YA 2025 now keeps it separate from your YA 2026 return next season. If you missed earlier years too, start with the oldest and speak to HASiL or a tax agent.

Common problems with MyTax e-Filing

Most stalled returns come down to a handful of issues. The fix is usually to stop, correct the source record and then continue.

The HASiL Contact Centre is on 03-8911 1000, Monday to Friday, 9am to 5pm, and you can also visit your HASiL branch with your documents.

Putting a tax refund to work

HASiL aims to process refunds within 30 working days of an on-time e-Filing submission and 90 working days for a manual one, and may ask for supporting documents first. When the money arrives, it helps to decide where it goes before it disappears into everyday spending.

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FAQs

Short answers to the questions people ask most about filing YA 2026 in 2027.

When does LHDN e-Filing 2027 start?

LHDN has not announced the date yet. The 2026 season opened on 1 March 2026, and the 2027 season, for 2026 income, is expected around the same time.

When is e-BE due in 2027 for YA 2026?

The date will be set in LHDN's 2027 filing programme. In 2026, e-BE was due on 30 April with 15 extra days for e-Filing, and e-B on 30 June with the same grace.

I still haven't filed YA 2025. What should I do?

Submit it through MyTax now, selecting YA 2025. It is late, so expect a penalty under section 112(3) or other action, and pay any balance separately.

How do I use MyTax to file income tax in Malaysia?

Log in at mytax.hasil.gov.my and go to ezHASiL Services, e-Filing, then your form. Choose YA 2026, check the prefilled details, enter income, reliefs and rebates, review the summary, then sign, submit and save the acknowledgement.

What is the difference between e-BE and e-B?

e-BE is for resident individuals with no business income. e-B is for residents who carry on a business, and it includes their salary and other income in the same return.

What is the difference between LHDN, MyTax and ezHASiL?

LHDN, also called HASiL, is the Inland Revenue Board. MyTax is its online portal, and ezHASiL Services is the menu inside MyTax where e-Filing sits.

How do I log in safely when searching "ezHASiL login" or "LHDN e-Filing login"?

Type mytax.hasil.gov.my directly instead of clicking a search ad or a link in a message. Enter your identity number, confirm your security phrase, then your password.

Do I need to declare income if PCB is already paid?

Usually, yes. Unless you qualify for MTD as final tax, you still submit a return so LHDN can reconcile PCB against your actual tax.

Will my YA 2026 reliefs be pre-filled from e-invoices?

Some may be. LHDN's pilot uses e-invoice data to pre-fill categories such as devices, lifestyle, insurance and childcare fees, but the figures are not final, so check and amend them before you submit.

How do I claim medical and life insurance relief?

Use the annual tax statement from your insurer or takaful operator. Put the life component in the life insurance field (up to RM 3,000 within the combined RM 7,000 cap) and the medical or education portion in its own field (up to RM 4,000).

What if my EA and salary details are wrong?

Ask your employer for a corrected EA form before you submit. Enter the corrected annual totals and keep both versions with your records.

How long does an LHDN refund take?

HASiL's charter is 30 working days for an on-time e-Filing submission and 90 working days for a manual one. Late returns are refunded only after the penalty is imposed.

How do I correct an income tax filing mistake?

Use the Amended Return Form within six months of the due date if you under-declared income or over-claimed. For over-declared income or under-claimed reliefs, use the e-Application for Amended BE; for anything else, write to your HASiL branch with documents.

How do I fill Borang BE 2026 in Malay?

Follow the same steps as the English version. On the YA 2025 form, the Malay section titles were Bahagian A (Maklumat Individu), BA (Pengiraan Pendapatan Bercukai), G (Pelepasan) and D (Maklumat Lain); check the YA 2026 form when it is released.

Will Budget 2027 changes affect my 2027 filing?

No. The proposed RM 12,000 individual relief and lower rates are for YA 2027, which you file in 2028. Your YA 2026 return uses the RM 9,000 individual relief and the current rates.

Get your YA 2026 folder ready

Put your 2026 EA forms, statements and receipts in one place now, and ask sellers for e-invoices on any relief purchases you still make before 31 December. If your YA 2025 return is still outstanding, file it this month. Then watch for LHDN's 2027 filing programme, which confirms when the YA 2026 forms open and when they are due.