Form E
Employer's Return
For employers to report employee remuneration
| Method | Deadline |
|---|---|
| e-Filing | 30 April 2025 |
| Manual/Post | 31 March 2025 |
Who must file: All employers
Malaysia Tax Deadline 2024.
Don't miss the LHDN tax filing deadlines for Assessment Year 2024. e-Filing opened from 1 March 2025.
YA 2024e-Filing 2025
Archive · YA 2024
Key dates
Form BE for employment income only. Form B for business owners and freelancers.
e-Filing opens
1 March
2025
Form BE deadline
15 May
2025
Form B deadline
15 July
2025
Archive
This is the archive for 2024. See the current deadlines →
Deadlines by form type
e-Filing and manual/post.
Form BE
Popular
Resident Individual (Without Business)
For employees receiving employment income only
| Method | Deadline |
|---|---|
| e-Filing | 15 May 2025 |
| Manual/Post | 30 April 2025 |
Who must file: Employees with annual employment income above RM37,333 (about RM3,111 a month), or if PCB was deducted, including non-business rental income
Form B
Resident Individual (With Business)
For individuals with business income or freelancers
| Method | Deadline |
|---|---|
| e-Filing | 15 July 2025 |
| Manual/Post | 30 June 2025 |
Who must file: Business owners and freelancers
Form M
Non-Resident Individual
For individuals who are not Malaysian tax residents
| Method | Deadline |
|---|---|
| e-Filing | 15 May 2025 |
| Manual/Post | 30 April 2025 |
Who must file: Non-resident individuals
Why e-Filing
Compared with manual submission.
15 days
15 Extra Days
e-Filing gives you more time than manual submission
30 days
Faster Refunds
30 working days (vs 90 days for manual)
Auto
Automatic Calculation
The LHDN system calculates your tax automatically
24/7
Open All Year
Available anytime, with no need to visit an LHDN office
Late penalties
Avoid penalties by filing before the deadline. These are the penalties that can apply:
| Offence | Penalty | Section |
|---|---|---|
| Failure to furnish Return Form | If prosecuted: a fine of RM200 to RM20,000, up to 6 months in jail, or both | Section 112(1) |
| Late submission of Return Form | Penalty of 15% (up to 12 months late), 30% (12 to 24 months) or 45% (over 24 months) of the tax payable (GPHDN 5/2019). The Act allows up to 300% | Section 112(3) |
| Inaccurate/false information | If prosecuted: a fine of RM1,000 to RM10,000 plus 200% of the tax undercharged. Without prosecution: a penalty of up to 100% | Section 113 |
Questions
About the 2024 tax deadlines
The Form BE e-Filing deadline is 15 May 2025. The manual/post deadline is 30 April 2025.
Related guides
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