Malaysia Tax Deadlines Calendar 2026: Complete Filing Guide

Disclaimer: This article provides general information about Malaysian tax obligations. It is not professional tax, legal, or financial advice. For your specific situation, please consult a qualified tax advisor or certified public accountant. Disclosure: This article is published on the Denpyo blog. Denpyo provides receipt management and expense tracking services.

2026 Malaysia Tax Calendar at a Glance

Malaysia's tax system operates on a calendar year (January 1 – December 31), with filing deadlines concentrated in specific months. Missing a deadline can result in penalties of 10-15% of unpaid tax, plus interest charges. This comprehensive calendar ensures you never miss a critical date.

The main tax season runs from March 1 to July 15, 2026, with key deadlines staggered throughout the year. Freelancers, sole proprietors, and SME owners must track multiple submission dates for income tax, SST (Sales and Service Tax), and statutory contributions.

Monthly Tax Deadlines for Malaysia 2026

Key Sections Explained

Form B e-Filing: The Central Deadline

Form B e-filing via MyTax (mytax.hasil.gov.my) is Malaysia's mandatory income tax return for self-employed individuals and freelancers earning business income. The July 15, 2026 deadline is absolute—no extensions are granted, and late filing penalties are severe.

Who must file Form B? Anyone with business income, freelance income, commission income, or part-time earnings. There is no minimum income threshold; if you earned any business income in 2025, you must file in 2026.

What you need: Your MyKad (identity card), Tax Identification Number (TIN)—which will be your MyKad number from March 2026—income and expense records for 2025, and your eTINs (electronic tax identification) for any employees (if applicable).

SST (Sales and Service Tax) Deadlines

If your business has annual turnover exceeding RM500,000, you must register for SST (5-10% on goods, 6-8% on services) and file monthly returns within 30 days of month-end. The SST system is separate from income tax filing.

SST Return Schedule (All 2026):

• April sales/services: Due May 10
• May sales/services: Due June 10
• June sales/services: Due July 10
• July sales/services: Due August 10
• August sales/services: Due September 10
• September sales/services: Due October 10
• October sales/services: Due November 10
• November sales/services: Due December 10
• December sales/services: Due January 10, 2027

File SST returns via MySST portal (mysst.customs.gov.my). Failure to file incurs a minimum RM300 penalty per month of delay, plus 1% interest on unpaid SST.

MyInvois E-Invoicing Deadlines

Starting July 2026, businesses earning RM1M-RM5M annually must issue e-invoices via the MyInvois system. However, there is a 12-month relaxation period (July 2026 – June 2027) where penalties are not enforced, but you must still comply with best efforts.

Key MyInvois 2026 Dates:

• July 1, 2026: Phase 3 enforcement begins for RM1M-5M businesses
• June 30, 2027: End of relaxation period; penalties enforced from July 1, 2027
• Exemption: Businesses earning under RM1M remain exempt from e-invoicing (raised from RM500K threshold)

EPF & SOCSO Contribution Deadlines

For Self-Employed (i-Saraan Plus): Monthly contributions due by the 15th of each month. The scheme is voluntary but government-matched (up to RM600/year). Most contributors choose March or later in the year to maximize the match before year-end.

For Employers: EPF and SOCSO deductions from employee payroll must be submitted by the 15th of the following month. Late submission incurs 3% penalty + 1% monthly interest on the deducted amount.

SOCSO Self-Employed Premium: Monthly payment of RM21-RM103 depending on declared monthly income. Failure to pay results in non-coverage and potential loss of benefits if injury/death occurs.

Payment-in-Slip (CP500) Installments

For businesses with significant tax liability (typically >RM1,000/year), the LHDN (hasil.gov.my) may issue a CP500 payment-in-slip requiring advance tax payments in quarterly installments. These are typically due:

• June 30: 1st quarterly installment
• September 30: 2nd quarterly installment
• December 31: 3rd quarterly installment
• March 31, 2027: 4th & final installment

Amounts vary by business; you'll receive a notice from LHDN specifying your CP500 liability. Failure to pay results in 5% penalty + 1% monthly interest.

Common Penalties for Missing Deadlines

Filing Checklist

To ensure on-time filing, gather these documents before March 1, 2026:

• ☐ MyKad and TIN (Tax Identification Number)
• ☐ All business income documents (invoices, receipts, contracts)
• ☐ Complete expense records (receipts, invoices, bank statements)
• ☐ Bank account statements for business account(s)
• ☐ Records of statutory contributions (EPF, SOCSO, insurance)
• ☐ Property/rent agreements if claiming home office deduction
• ☐ Capital asset purchase receipts (vehicles, equipment) for depreciation claims
• ☐ SST registration number (if applicable)
• ☐ Previous year's tax assessment or Notice of Assessment (NOA 2025)
• ☐ Contact information for your tax advisor (if using one)

How Denpyo Helps

Denpyo automatically organizes all your business receipts and expenses as you scan them throughout 2026. Rather than scrambling to gather documents in February before the March 1 filing window opens, your expense records are already categorized by the type of LHDN-accepted deduction (rent, utilities, professional fees, etc.). When July 15 arrives, you'll have a complete, dated, digitally-stored record of every expense—eliminating the April-July stress and helping you file Form B on time with confidence.

Summary

• March 1: MyTax e-filing portal opens for Year Assessment 2025
• July 15 (CRITICAL): Form B e-filing deadline—no extensions, penalties apply immediately
• Monthly (ongoing): SST returns due within 30 days of month-end (if SST-registered)
• Monthly (ongoing): EPF i-Saraan Plus and SOCSO contributions due by 15th
• Quarterly (if applicable): CP500 installments due (June 30, Sept 30, Dec 31, Mar 31)
• July 2026: MyInvois Phase 3 begins for RM1M-5M businesses (12-month grace period, penalties from July 2027)
• Penalties for missing deadlines: 10-15% on unpaid tax, plus 1% monthly interest—start preparing early
• Begin gathering documents in January 2026 to avoid last-minute pressure

Use our income tax calculator to estimate your 2026 tax liability and expense checker to verify which costs qualify as deductible.