Malaysia Personal Income Tax Relief for YA 2025

1. Collate Supporting Documents in Advance

One of the most important steps in tax preparation is gathering and organising all relevant supporting documents, such as receipts, invoices and statements to support your claims for deductions and reliefs. 

Taxpayers must keep all supporting documents for 7 years, starting from the year in which the ITRF is submitted. These records may be requested by Inland Revenue Board of Malaysia (IRBM) during an audit or investigation.

Failing to retain documents can lead to disallowed claims and additional tax assessments.

2. Maximise Eligible Personal Tax Reliefs

Personal tax reliefs play a crucial role in reducing your taxable income. Fully utilising all eligible reliefs can significantly lower the amount of tax payable under Malaysia Personal Income Tax YA 2025.

Taxpayers are encouraged to review the attached latest tax relief infographic or guidelines issued by IRBM to ensure no eligible relief is missed.

3. Choosing the Correct Income Tax Return Form

Selecting the correct tax form is essential for accurate filing under Malaysia Personal Income Tax YA 2025.

• Form e-BE: For resident individuals with employment income and no business income.
• Form e-B:  For resident individuals who carry on business, with employment and other income.
• Form M: For non-resident individuals who carry on business, with employment income or other income.

Using the wrong form may result in penalties or the need to resubmit your tax return.

4. Important Tax Filing Deadlines for YA 2025 (Submission in 2026)

Meeting deadlines is critical to avoid late payment penalties.

Individuals with Non-Business Income

• Submission deadline: 30 April 2026
• Possible grace period: Until 15 May 2026

Individuals with Business Income

• Submission deadline: 30 June 2026
• Possible grace period: Until 15 July 2026

(Important Note: Grace periods granted by the IRBM are subject to change. Always refer to the IRBM Official Portal for the latest updates: https://www.hasil.gov.my)

Preparing for Malaysia Personal Income Tax YA 2025 does not have to be overwhelming. By understanding your responsibilities, organising documents early, maximising tax reliefs and meeting deadlines, you can file confidently and accurately in 2026.

Every bit of preparation helps you maximise tax savings, remain compliant, and avoid unnecessary stress. Stay informed, stay organised and take control of your tax filing—you’ve got this!