{"id":69867,"date":"2026-04-02T11:27:49","date_gmt":"2026-04-02T03:27:49","guid":{"rendered":"https:\/\/www.imoney.my\/articles\/?p=69867"},"modified":"2026-04-02T11:46:57","modified_gmt":"2026-04-02T03:46:57","slug":"late-tax-filing-malaysia-lhdn-penalties","status":"publish","type":"post","link":"https:\/\/www.imoney.my\/articles\/late-tax-filing-malaysia-lhdn-penalties","title":{"rendered":"Missed The Tax Deadline? Here’s What Happens And How To Fix It"},"content":{"rendered":"

Imagine going through your busy life as usually before suddenly realising that you have yet to file your taxes and that you owe LHDN over RM5,000 in penalties. Missing the tax deadline in Malaysia is more common than you’d think. With Lembaga Hasil Dalam Negeri (LHDN) stepping up digital enforcement through its e-Filing system, there’s less room to quietly slip through the cracks. The good news? It’s fixable, but the longer you wait, the more it costs.<\/span><\/p>\n

<\/span>Tax Filing Deadlines<\/a> In Malaysia<\/b><\/span><\/h2>\n

Malaysia uses different forms depending on your income type. Deadlines may shift slightly each year, always confirm on <\/span>hasil.gov.my<\/span><\/a>. Here is a quick summary:<\/span><\/p>\n\n\n\n\n\t\n\n\t\n\t\n\t
Form<\/strong><\/th>Who It\u2019s For<\/strong><\/th>Deadline<\/strong><\/th>\n<\/tr>\n<\/thead>\n
BE<\/td>Salaried Individuals<\/td>30 April (often extended to mid-May)<\/td>\n<\/tr>\n
B<\/td>Business Owners\/Self-Employed\/Freelancers<\/td>30 June<\/td>\n<\/tr>\n
M<\/td>Non-residents With Malaysian Income<\/td>30 April<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

Important note:<\/b> Deadlines may shift slightly each year. Always verify the exact dates on the official LHDN website or via the <\/span>MyTax portal<\/span><\/a>. LHDN has historically offered short e-Filing extensions, but these are not guaranteed.<\/span><\/p>\n

<\/span>What Counts As Filing Late?<\/b><\/span><\/h2>\n

You’re considered late if you miss the submission deadline (even by one day), fail to file despite having taxable income, or submit a return with materially incomplete information. Note the distinction: late filing is submitting after the deadline; under-reporting is declaring less income than you earned. Both attract penalties, but under-reporting is treated far more seriously and can lead to criminal prosecution.<\/span><\/p>\n

<\/span>Penalties for Late Tax Filing in Malaysia<\/b><\/span><\/h2>\n

Late Filing Penalty<\/b><\/p>\n

LHDN may impose fines between RM200 and RM20,000, imprisonment up to 6 months, or both for late filers. The exact amount is at LHDN’s discretion. For example: a RM5,000 tax bill could attract an additional RM1,000 penalty.<\/p>\n

Late Payment Penalty<\/b><\/p>\n

Unpaid tax attracts a 10% surcharge, plus an additional 5% if still unpaid after 60 days. Combined with the late filing penalty, you could be looking at a significant bill that grows every day you delay.<\/span><\/p>\n

Increased Audit Risk<\/b><\/p>\n

Late filers often attract closer scrutiny. An audit that uncovers discrepancies, even unintentional ones, can lead to further penalties on top of what was already charged.<\/span><\/p>\n

<\/span>What If You Don’t File Taxes at All?<\/b><\/span><\/h2>\n

Failing to file when you have taxable income is a criminal offence under the <\/span>Income Tax Act 1967<\/span><\/a>. Consequences can include:<\/span><\/p>\n