It is that time of the year — the income tax filing season has arrived. While the process may seem complex, there is no need to worry. Whether you are new to the tax system or already familiar with it, this guide will help you understand and file your taxes more easily.

Who Needs to File Income Tax?

Not everyone is required to file an income tax return. However, you must do so if you meet any of the following criteria:

✅ Salaried individuals earning a monthly salary of approximately RM2,833 or more, or with an annual income exceeding RM34,000 after mandatory EPF deductions.

✅ Self-employed individuals, freelancers, and gig economy workers (e.g. e-hailing drivers and food delivery riders) whose earnings reach the taxable income threshold mentioned above.

✅ Entrepreneurs or registered business owners in Malaysia who need to file taxes based on their business profits.

✅ Anyone registered with the Inland Revenue Board of Malaysia (LHDN) and has been assigned a tax number, including those without a fixed income.

👉 Unsure if you need to file? Use LHDN’s online tax calculator to check your eligibility.

What Are the Essential Documents for Tax Filing? 

Before completing your digital tax form via LHDN’s e-Filing portal, ensure you have gathered the following documents:

✅ Income Documents:

• EA Form (provided by your employer)
• Proof of other income (e.g. payslips, invoices for freelancers, tenancy agreements for property owners)

✅ Tax Relief & Rebate Documents

• Tax relief receipts (e.g. medical, education, insurance/takaful, books, sports equipment, donations)
• EPF & PERKESO statements (for tax relief claims on EPF and PERKESO contributions )

✅ Financial & Investment Documents

• Bank statements (for dividends and investment returns)
• Investment statements (e.g. ASB, Tabung Haji, shares, or unit trusts that may be taxable)

How to Easily Register for a LHDN Tax File Number? 

Before you can file your taxes, you need to obtain an income tax number from LHDN. If you are filing for the first time, follow these steps to register:

Step 1: Register via e-Daftar

1. Visit the LHDN e-Daftar portal.
2. Fill in the form with accurate personal details.
3. Upload a copy of your MyKad (for citizens) or passport (for non-citizens).
4. Wait for verification – your tax file number will be issued once approved.

Step 2: Activate Your Tax Account (e-Filing)

1. Log in to the ezHASiL portal.
2. Use the one-time PIN provided by LHDN.
3. Set up a password and complete your profile.

📌 Tips: Remember your login details and keep them in a secure place to ensure a smooth e-filing process.

What Types of Income Are Taxable & Exempted?

Not all income is taxable. Here are the key categories you should know: