Knowing the income tax deadline for a Sdn Bhd in Malaysia is not about one date a year. Your company deals with the Inland Revenue Board of Malaysia or Lembaga Hasil Dalam Negeri Malaysia (LHDN) all year round.
There is the company's own tax return, a tax estimate paid in monthly instalments, and employer forms due every year. Most dates follow fixed rules, so once you know your financial year end, you can map out the whole year.
This guide covers the year of assessment 2026 cycle. A year of assessment (YA) is the tax year LHDN uses, and YA 2026 covers any financial year that ends in 2026.
The quick answer: a Sdn Bhd in Malaysia must file Form C within seven months of its financial year end, with a one-month e-filing grace period. Form CP204 is due 30 days before each financial year starts, and instalments and PCB are due by the 15th of every month. Employers issue Form EA by 28 February and file Form E and CP58 by 31 March.
1. What is the income tax deadline for a Sdn Bhd in Malaysia?
The main income tax deadline for a Sdn Bhd in Malaysia is the Form C due date: seven months after the end of the company's financial year. Form C is your company's annual income tax return (in Malay, the deadline is often searched as "tarikh akhir Borang C").
Companies must file Form C online through e-Filing. LHDN's 2026 filing programme gives a one-month grace period for e-filed returns. A return filed within that month still counts as on time.
The same grace period applies to paying the balance of tax owed with the return.
The table below shows the dates for the most common year ends in YA 2026.
| Financial year end | Form C due | End of e-filing grace period |
|---|---|---|
| 31 March 2026 | 31 October 2026 | 30 November 2026 |
| 30 June 2026 | 31 January 2027 | 28 February 2027 |
| 30 September 2026 | 30 April 2027 | 31 May 2027 |
| 31 December 2026 | 31 July 2027 | 31 August 2027 |
Your accounts and your audited or unaudited financial statements need to be finalised before the return can be prepared, and that takes time. Keeping your monthly accounting and bookkeeping up to date makes the year-end work much shorter.
2. When is Form CP204 due?
Form CP204 must reach LHDN no later than 30 days before the basis period for the new year of assessment begins, which is the start of your new financial year. Form CP204 is your company's estimate of the tax it will pay for the coming year, submitted through e-Filing.
A few rules shape the number you put in:
- The 85% floor. Your estimate cannot be less than 85% of the previous year's revised estimate, or the original estimate if you did not revise it.
- New companies. A newly started company whose first basis period is at least six months must submit CP204 within three months of starting operations.
- The SME exemption. A new company with paid-up capital of RM2.5 million or less that meets LHDN's conditions does not need to provide a tax estimate or pay instalments for its first two years of assessment. It is still expected to make a submission to LHDN to show that it meets the criteria.
Getting the estimate right is a balance. Too high and the instalments tie up cash your business could otherwise use; too low and a penalty can follow.
3. When are CP204 instalments due, and when can you revise the estimate?
CP204 instalments are due by the 15th of every month, starting in the second month of your financial year. Your estimate is spread evenly across these monthly payments, and the amount changes each time you revise the estimate.
Business rarely goes exactly to plan. Form CP204A is the form you use to revise your estimate, and LHDN lets you file it in the 6th, 9th and 11th months of your financial year. Each revision resets the remaining instalments to match the new estimate.
The table below shows the timeline for a company with a 31 December 2027 year end.
| What | When |
|---|---|
| CP204 for YA 2027 | By 1 December 2026 |
| 6th-month revision | June 2027 |
| 9th-month revision | September 2027 |
| 11th-month revision | November 2027 |
Compare the estimate with your management accounts at each revision point. A large gap between the estimate and the final tax brings a penalty (see section 7).
4. When are Form EA, Form E and CP58 due?
For the 2026 year of remuneration, Form EA is due to employees by 28 February 2027, and Form E and CP58 are due to LHDN by 31 March 2027. These three annual forms apply if your company has employees, including directors on the payroll.
The table below explains each form and its due date.
| Form | What it is | Due |
|---|---|---|
| Form EA | A statement of each employee's 2026 pay and tax deductions, given to the employee | 28 February 2027 |
| Form E | Your company's employer return to LHDN, filed with Form CP8D (the employee pay listing) | 31 March 2027 |
| CP58 | A statement of incentives paid to agents, dealers or distributors, with a copy to each recipient | 31 March 2027 |
Every Sdn Bhd files Form E, even a dormant one or one without employees.
In LHDN's 2026 programme, Form E had a one-month grace period for e-filing, which moved the effective date to 30 April. We expect the same for 2027, but check LHDN's 2027 filing programme when it is published.
5. When must you pay PCB?
PCB must be paid to LHDN by the 15th of the following month. PCB (potongan cukai bulanan, also called MTD or monthly tax deduction) is the income tax you deduct from employees' salaries each month.
So January's PCB is due by 15 February, February's by 15 March, and so on. If you run payroll management through a provider, check that they pay on time, because the responsibility stays with your company.
The 15th is also the deadline for your CP204 instalments. It is worth setting as a standing reminder in your calendar.
6. When are directors' personal tax returns due?
For YA 2026, directors file Form BE by 30 April 2027 or Form B by 30 June 2027, separately from the company. Which form applies depends on whether the director has business income.
The table below shows who files each form.
| Form | Who files it | Due |
|---|---|---|
| Form BE | Individuals with no business income, such as a director whose only income is salary and fees | 30 April 2027 |
| Form B | Individuals with business income, such as a director who also runs a sole proprietorship | 30 June 2027 |
In 2026, LHDN gave a 15-day grace period for e-filing both forms.
7. What are the penalties for late filing and payment?
Under the Income Tax Act 1967, most penalties are a percentage of the tax, not a fixed fee, so they grow with your tax bill. LHDN decides the amount case by case.
The table below shows the main penalties.
| What goes wrong | Possible consequence |
|---|---|
| Form C not filed | A fine of RM200 to RM20,000, up to six months' jail, or both; or, instead of prosecution, a penalty of up to three times the tax payable |
| Balance of tax paid late | A 10% increase on the unpaid amount |
| CP204 instalment paid late | A 10% penalty on the instalment not paid |
| Final tax exceeds the revised estimate by more than 30% | A 10% penalty on the shortfall |
| CP204 not submitted | A fine of RM200 to RM20,000, up to six months' jail, or both |
The safest approach is simple: plan to file and pay within the dates above.
8. What changes for YA 2027?
Budget 2027, tabled on 9 October 2026, proposes lower tax rates for small and medium companies from YA 2027. These are proposals until the Finance Bill is passed.
The proposed changes are:
- The rate on the first RM150,000 of chargeable income would fall from 15% to 14%.
- The rate on income between RM150,001 and RM600,000 would fall from 17% to 16%.
For a company that qualifies, that means slightly less tax on the same profit. Our Budget 2027 guide for SMEs covers the wider measures.
December year-end companies have a more immediate date. The CP204 for YA 2027 is due by 1 December 2026.
Build the new rates into your estimate only once you are confident they apply to you. Keep the 85% floor in mind too.
Frequently asked questions
Is the Form C deadline the same for every Sdn Bhd in Malaysia?
No. Form C is due seven months after the end of each company's financial year, so the date depends on the year end. A company with a 30 June year end files at a different time from one with a 31 December year end.
Does the Form C grace period also cover paying the tax?
Yes, for a return filed through e-Filing. LHDN's 2026 filing programme says the one-month grace period covers paying the balance of tax as well as filing Form C. After the grace period, a 10% late payment penalty applies.
Does a dormant Sdn Bhd still need to file income tax forms?
Yes. A dormant Sdn Bhd still files all the required tax return forms every year, even with no staff.
What happens if my company's CP204 tax estimate is too low?
If the final tax is more than 30% higher than the revised CP204 estimate, LHDN can charge a 10% penalty on the shortfall. You can reduce this risk by revising the estimate with Form CP204A in the 6th, 9th or 11th month of the financial year.
Keep your tax dates under control
Most of the deadlines above apply to every Sdn Bhd, and the ones that matter most depend on your financial year end. Centry has the right services for this, from monthly bookkeeping to tax and payroll compliance. Keeping your books up to date lets you see your profit as the year goes on and plan your tax well before a form is due. As your appointed tax agent, we also check whether the company qualifies for SME tax rates and assist with updating your tax estimates. Get in touch with us to get your tax compliance in order.
