YA 2025 · Filing season
Form B deadline 2026: 30 June, or 15 July on e-Filing.
If you earned any business income in 2025 — freelance, sole prop, gig work, commissions, online selling — your Form B for YA 2025 is due 30 June 2026. File through e-Filing (e-B on MyTax) and you get a grace period until 15 July 2026. Your tax payment is due the same day. Here's everything that deadline actually means.
| Form | Who files it | Deadline | e-Filing grace |
|---|---|---|---|
| Form B | Individuals with business income (freelancers, sole props, gig workers) | 30 June 2026 | 15 July 2026 |
| Form P | Partnerships (the partnership itself; partners then file Form B) | 30 June 2026 | 15 July 2026 |
| Form BE | Employment income only — no business income | 30 April 2026 | 15 May 2026 (passed) |
Not sure if you're a Form B person?
One rule: any business income at all puts you on Form B — even if you also have a salary. Employment income only? You were a Form BE filer and your deadline (15 May) has already passed — if that's you, read this next. Still unsure which form is yours? Form B vs Form BE, settled in 30 seconds.
Does the deadline also apply to paying the tax?
Yes — and this is the part that catches people. The balance of tax for YA 2025 is due by the same deadline as the form. Filing on time but paying late still triggers the Section 103 surcharge: 10% immediately, another 5% after 60 days. If your number looks big, knowing it a few weeks early is the difference between planning cashflow and eating a penalty.
What happens if I miss the Form B deadline?
Two separate hits. Late filing: a fine of RM 200 to RM 20,000 under Section 112 — and if you don't file at all, LHDN can estimate your income themselves and add up to 300% of the tax (the best-judgment assessment). Late payment: the 10% + 5% surcharge above. If you've already missed it, file anyway, today — penalties scale with how long you wait, and a voluntary late filing is treated far more gently than a discovered one.
Filing as a partnership?
The partnership files Form P by the same 30 June / 15 July dates, and issues each partner a CP30 showing their share of the profit. Each partner then reports that share in their own Form B. The CP30 figure is the net share — you don't re-deduct the partnership's expenses on your personal form.
What to have ready before you sit down to file
Your gross income per client or platform, your deductible business expenses (with receipts), capital allowance items like laptops and equipment, your personal relief receipts, and last year's form if you have one. LHDN can audit up to 7 years back, so the receipts need to live somewhere safer than a shoebox — missing records is itself a fineable offence.
What missing the deadline costs · RM 5,000 tax due
Frequently asked questions
Can I get an extension on the Form B deadline?
There's no personal extension. The only built-in buffer is the e-Filing grace period: file electronically via MyTax and 30 June 2026 effectively becomes 15 July 2026. After that, Section 112 late-filing penalties apply (RM 200 to RM 20,000).
My business made no money this year. Do I still file Form B?
Yes. If you carried on a business in 2025, file Form B even at a loss or zero income. Declaring the loss matters too — a recorded business loss can offset other income under the rules, and an unfiled year is what triggers LHDN attention.
Is the tax payment due on the same date?
Yes. The balance of tax for YA 2025 is due by the filing deadline. Pay late and Section 103 adds a 10% surcharge immediately, plus another 5% if still unpaid after 60 days — separate from any late-filing fine.
I have a salary and freelance income. Which deadline applies to me?
Form B's deadline — 30 June / 15 July. Once you have any business income, everything (employment income included) goes into one Form B. You don't file a separate Form BE.
Sources
MyTaxMate gets your Form B figures ready before the deadline — income per business, expenses, capital allowances, and every relief, organised all year so June isn't a panic. You still submit on MyTax yourself; you just arrive with the numbers done.
See how it works