Guides
Malaysia tax calendar: important dates and the year-of-assessment cycle (YA 2026)
Updated: 8 November 2026 Independently fact-checked.
What is a year of assessment (YA)?
A year of assessment (YA) is the year to which the income you report relates — that is, the year in which your income was earned. The filing year is the year in which you submit the return form. For example, income earned throughout 2026 is YA 2026 income, and the form for YA 2026 is usually filed in 2027. Confusing the two is common — remember: YA points to the year of income, not the year the form is filed. (Source: Income Tax Act 1967 (Act 53) — https://www.hasil.gov.my/wp-content/uploads/20240521-akta-cukai-pendapatan-1967-akta-53.pdf)
The annual filing cycle
Section 77 of the Income Tax Act 1967 sets out the statutory filing pattern:
| Taxpayer's circumstances | Manual deadline (statutory pattern) |
|---|---|
| Individual carrying on a business | Not later than 30 June of the following year |
| Individual other than business | Not later than 30 April of the following year |
For online filing (e-Filing), HASiL shows the following pattern, subject to the annual BN Filing Program:
| Form | e-Filing |
|---|---|
| e-BE (no business) | 15 May |
| e-B (business) | 15 July |
(Source: HASiL — Report Income; https://www.hasil.gov.my/individu/lapor-pendapatan/ ; HASiL — Filing Period; https://www.hasil.gov.my/individu/lapor-pendapatan/tempoh-melapor/)
Deadline to pay the tax balance & 10% increase
A tax balance not paid after the due date for a YA is subject to a 10% increase:
| Case | After date |
|---|---|
| Employment (e-BE/BE) | 30 April / 15 May of the following year |
| Business (e-B/B) | 30 June / 15 July of the following year |
So, pay the tax balance before the due date to avoid the increase. (Source: HASiL — Late Payment Increase of Tax; https://www.hasil.gov.my/individu/bayaran/kenaikan-cukai-lewat-bayar/)
Period for amending forms
If you need to amend a return form that has been filed:
- Amended Return Form (BNT) can be submitted within 6 months from the deadline for submitting the Return Form — and only once.
- e-Amendment Application for BE can be accessed from 1 April every year for limited cases.
(Source: HASiL — Amendment of Assessment; https://www.hasil.gov.my/individu/pindaan-taksiran ; HASiL — FAQ (Individuals) (Q18); https://www.hasil.gov.my/individu/soalan-lazim-individu/)
Estimated tax instalments (CP500)
Business taxpayers subject to CP500 instalments pay in 6 bi-monthly instalments starting in March:
| Instalment | Date |
|---|---|
| 1 | 01 March |
| 2 | 01 May |
| 3 | 01 July |
| 4 | 01 September |
| 5 | 01 November |
| 6 | 01 January of the following year |
Amendments to the instalment amount are made via form CP502. (Source: Form CP502 (official HASiL PDF); https://hasil.gov.my/wp-content/uploads/borang-cp502.pdf)
Keep records for 7 years
Under Section 119A of the Income Tax Act 1967, you must keep records for at least 7 years to support the income reported. (Source: Income Tax Act 1967 (Act 53); https://www.hasil.gov.my/wp-content/uploads/20240521-akta-cukai-pendapatan-1967-akta-53.pdf)
Quick calendar (annual pattern)
| Month | Item |
|---|---|
| March – following January | CP500 instalments (01/03, 01/05, 01/07, 01/09, 01/11, 01/01) |
| 30 April | Manual BE deadline (non-business) |
| 15 May | e-BE deadline (subject to the BN Filing Program) |
| 30 June | Manual B deadline (business) |
| 15 July | e-B deadline (subject to the BN Filing Program) |
| 1 April & 6 months after the deadline | Amendment period (e-Amendment Application for BE; BNT) |
YA 2026-specific dates — this item still awaits official confirmation from HASiL — check again with HASiL before deciding. until the BN 2027 Filing Program is published. All dates are subject to HASiL's annual announcements.
Frequently Asked Questions (FAQ)
Q. Are the e-Filing dates the same every year? A. Generally the pattern is the same (15 May for e-BE, 15 July for e-B), but the official dates depend on HASiL's annual BN Filing Program. The YA 2026 dates have not been published — this item still awaits official confirmation from HASiL — check again with HASiL before deciding.
Q. What happens if I file late? A. Besides the 10% increase on late-paid balances, there may be a late-filing penalty — check your specific situation with HASiL. (Source: HASiL — FAQ (Individuals); https://www.hasil.gov.my/individu/soalan-lazim-individu/)
Q. Can I amend a form after filing? A. Yes, via BNT within 6 months from the deadline, or e-Amendment Application for BE from 1 April (limited cases) — this item still awaits official confirmation from HASiL — check again with HASiL before deciding. for full conditions.
Q. How long do I need to keep records? A. At least 7 years (Section 119A).
Glossary
- Year of assessment (YA) — the year to which the reported income relates; not the year the form is filed.
- Filing year — the year in which you submit the return form.
- e-Filing — the online filing system via MyTax.
- BNT — Amended Return Form (amendment).
- CP500 — estimated tax instalments for business taxpayers.
- CP502 — the form for amending CP500 instalments.
Official sources
All sources below were reviewed on 8 November 2026. Official HASiL pages and documents: