Do I need to file taxes if my employer already deducts PCB/MTD?

Usually yes. Monthly tax deductions (MTD/PCB) are an instalment toward your final tax, not a substitute for filing. Filing reconciles what you actually owe against what was deducted, and it is the only way to claim reliefs and receive a refund if you overpaid. A limited monthly-deduction-as-final-tax scheme exists for some employees, but if you want to claim reliefs you should still file.

Which form do I choose — e-BE or e-B?

Use e-BE if you are a Malaysian resident with employment income only and no business income. Use e-B if you have business or self-employment income. Non-residents generally use e-M. Pick the form for the correct year of assessment from your MyTax e-Filing dashboard before you start entering figures.

What if I have more than one EA form?

If you changed jobs or held more than one job during the year, you will receive an EA form from each employer. Add up the income and the tax already deducted from all of them and enter the combined totals in the relevant fields. Keep every EA form with your records.

How do I get my first-time e-Filing PIN?

New users request a first-time PIN through the MyTax portal using a recognised verification method, or by contacting LHDN. You then use that PIN to activate your account and set a password. After activation you log in each year with your identification number and password — you only need the PIN once.

Are the relief amounts the same every year?

No. Relief categories and their RM limits are reviewed and can change each year of assessment, and new reliefs are sometimes introduced. Never rely on a figure from memory or a previous year. Always confirm the current relief limits on the official LHDN website before you submit. A tool like CukaiBro keeps your relief tracking aligned with the latest year.

What happens after I submit?

The system shows your final tax payable or refund and generates an acknowledgement with a reference number. Download or print it as proof of filing. If you owe tax, pay it by the deadline through the portal's payment options; if you overpaid, LHDN refunds the difference to your registered bank account. Keep your acknowledgement and receipts for about seven years.

How to File Taxes on LHDN e-Filing (Step-by-Step Guide)

Before you start: what you need

LHDN (Lembaga Hasil Dalam Negeri, also called IRBM) lets most individual taxpayers file their income tax online through the MyTax portal and the e-Filing system. Online filing is free, the form does the arithmetic for you, and you usually get a slightly longer deadline than paper filing.

Before you log in, gather the documents below so you do not have to stop halfway. Having everything ready also makes it much easier to claim every relief you are entitled to.

Your EA form (Borang EA) from each employer for the relevant year of assessment, showing total income, EPF, and tax already deducted via MTD/PCB.
Your tax identification number (formerly called the income tax number), MyKad, and bank account details for any refund.
Receipts and statements for the reliefs you plan to claim (medical, lifestyle, education, insurance, EPF, SSPN, etc.).
Any dividend, rental, or side-income records if you earned income beyond your salary.

Step 1: Register your tax file (if you are new)

If you have never paid tax before, you first need an income tax file. Once your annual income passes the taxable threshold (after EPF deduction), you are legally required to register. New taxpayers can register online through the MyTax portal by selecting the option to apply for a tax identification number, or visit any LHDN branch.

When registering you will provide your personal details, employment information, and a copy of your MyKad. After approval LHDN issues your tax identification number, which is the unique reference you will use for the rest of your taxpaying life. If you are unsure whether you already have a file, you can check your status on MyTax before creating a new one.

Step 2: Get MyTax / e-Filing access

To file online you need a digital certificate, which is what authorises your e-Filing submission. First-time users apply for a PIN number, then use it to activate their account and create a password on the MyTax portal.

You can obtain your first-time PIN through MyTax using a recognised verification method, or by contacting LHDN. Once your account is active, you log in to MyTax in future using your MyKad number (or tax identification number) and your password. Keep these credentials safe, because you will reuse them every year.

Go to the MyTax portal and apply for or activate your e-Filing PIN.
Set a strong password and confirm your email and phone number so you receive your acknowledgement.
Log in with your identification number and password to reach your dashboard.

Step 3: Choose the right e-Filing form

From your MyTax dashboard, open e-Filing and select the form that matches your income type for the correct year of assessment. Choosing the wrong form is one of the most common filing mistakes, so check carefully before you begin.

Most salaried Malaysians use e-BE. If you run a business or are self-employed, you will generally use e-B. Make sure you are filing for the right year of assessment — for example, in 2026 you typically file your income earned during the 2025 calendar year.

e-BE — resident individual with employment income only (no business income).
e-B — resident individual with business or self-employment income.
e-M — non-resident individuals.
If you are unsure of your residency status, confirm it first, as it affects both your form and your tax rate.

Step 4: Enter your income from the EA form

The form opens with your personal particulars, which are mostly pre-filled. Check that your name, identification number, marital status, and bank details are correct, since the bank account is where any refund will be paid.

Next, enter your income. Your EA form is the key document here: it shows your total gross employment income, your EPF contributions, and the monthly tax deductions (MTD/PCB) your employer already remitted. Type these figures into the matching fields. If you had more than one employer during the year, add the figures from every EA form. Include other income such as rental or dividends if applicable.

Step 5: Claim your reliefs and rebates

This is where you reduce your taxable income. Tax reliefs lower the income you are taxed on, while rebates reduce the final tax payable. Enter only the reliefs you actually qualify for and can support with receipts, because LHDN can ask you to produce proof later.

Relief categories and their RM limits change from year to year, so treat any amounts you remember as a guide only and confirm the current caps on the official LHDN website before you file. This is exactly where CukaiBro helps — it tracks which reliefs you qualify for and stores the matching receipts, so the figures you key into e-Filing are accurate and defensible.

Individual and dependent relatives, plus spouse relief where eligible.
EPF and approved life insurance or takaful contributions.
Lifestyle relief (books, internet subscription, sports equipment, certain electronics).
Medical expenses for yourself, parents, and serious illnesses.
Education fees, child relief, and SSPN net savings.
Always confirm the exact RM limit for each relief for the current year of assessment on the LHDN website.

Step 6: Review, submit, and save the acknowledgement

After entering income and reliefs, the system calculates your chargeable income and shows either tax payable or a refund. Review the summary carefully. If tax is payable, the portal lets you pay online; if you have overpaid through MTD, LHDN will refund the balance to the bank account on file. CukaiBro can compute your expected tax payable in advance, so the final figure on e-Filing should hold no surprises.

When the numbers look right, sign and submit using your digital certificate. After submission, download or print the acknowledgement (often shown as an e-BE/e-B confirmation with a reference number). Keep this proof, along with your receipts, for at least seven years in case LHDN audits your return.

Mind the deadline

Filing deadlines depend on your form and income type. For employment income, the e-Filing deadline typically falls around 15 May, slightly later than the paper deadline; business income filers usually have until around 30 June. These dates can shift, so confirm the current year's deadline on the LHDN website.

Filing late can mean penalties on top of any tax due, so do not leave it to the last day — the MyTax portal is busiest right before the cut-off. See our separate guide on tax deadlines for a fuller breakdown of dates and penalties.

How to File Your Taxes on LHDN e-Filing (Step by Step)