Form M: Filing Guide for Non-Resident Individual Income Tax

Introduction

Form M is the income tax return form (BNCP) for non-resident individuals — that is, persons who are not Malaysian tax residents for a year of assessment, including foreign workers and non-citizens who are not resident. This article explains who uses this form, how it is submitted, and what you need to know about deadlines and penalties — based on HASiL's official sources.

If you are a Malaysian citizen or a tax resident, you normally use Form BE or Form B — not Form M. Form M is specifically for non-resident individuals.

Who uses Form M

HASiL categorises Forms M/MT under "Non-Resident Individuals" in the return-filing schedule, alongside other categories such as BE/B (residents), P (partnerships) and TF (organisations) — R3.

It is important to distinguish:

• Form M — non-resident individuals (including foreign workers).
• Form BT — knowledge workers / non-citizens in key positions.
• Form EA — statement of remuneration by employer (not an individual return).

How to submit Form M

Form M can be submitted electronically as e-M via e-Filing on the MyTax portal (mytax.hasil.gov.my) — R1.

The Return Filing Program for 2026 lists e-M (non-resident individuals) in its category table; taxpayers are encouraged to use e-Filing for forms that offer that facility — R2.

Filing deadline

Late filing penalties

Failure to submit the return within the permitted period may lead to penalty action under the provisions of ITA 1967 (s.112) / PITA 1967 (s.51) — R2.

Frequently Asked Questions (FAQ)

Q. Who is a "non-resident" for tax purposes? A. An individual who does not meet Malaysia's tax residence conditions for a year of assessment (e.g. not residing enough days in Malaysia).

Q. Can Form M be submitted electronically? A. Yes. Form M is submitted as e-M via e-Filing on the MyTax portal.

Q. What is the difference between Form M and Form BT? A. Form M is for non-resident individuals; Form BT is for knowledge workers / non-citizens in key positions.

Q. What are the consequences of filing late? A. Failure to submit the return within the permitted period may lead to penalty action under ITA 1967 (s.112) / PITA 1967 (s.51).

Glossary

• Non-resident — a person who is not a Malaysian tax resident.
• e-M — electronic version of Form M via e-Filing.
• MyTax — HASiL's official portal for e-Filing and payments.
• ITA — Income Tax Act 1967.
• PITA — Petroleum (Income Tax) Act 1967.
• BNCP — Borang Nyata Cukai Pendapatan (income tax return form).