YA 2026 · Next filing season
Form B deadline 2027: 30 June, and what late costs.
If you earn any business income in 2026 (freelance, sole prop, gig work, commissions, online selling), your Form B for YA 2026 is due 30 June 2027. File through e-Filing (e-B on MyTax, mandatory for individuals since YA 2023) and you get a grace period until 15 July 2027. Your tax payment is due the same day. Still owe a YA 2025 return? That deadline passed on 15 July 2026, and filing it late today costs far less than leaving it unfiled. Here's everything those dates actually mean.
| Form | Who files it | Deadline | e-Filing grace |
|---|---|---|---|
| Form B | Individuals with business income (freelancers, sole props, gig workers) | 30 June 2027 | 15 July 2027 |
| Form P | Partnerships (the partnership itself; partners then file Form B) | 30 June 2027 | 15 July 2027 |
| Form BE | Employment income only, no business income | 30 April 2027 | 15 May 2027 |
| Form B (YA 2025) | Last season, for business income earned in 2025 | 30 June 2026 (passed) | 15 July 2026 (passed) |
Filing timeline · YA 2026
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 are a Form BE filer, and your dates are 30 April / 15 May instead. The YA 2025 Form BE deadline (15 May 2026) has already passed, so if you never sent that one, 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 2026 is due by the same deadline as the form. Filing on time but paying late still triggers the Section 103 surcharge: a flat 10% on whatever is unpaid. It stays at 10% however long it drags on, because the old further 5% after 60 days was repealed with effect from 1 January 2020. 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: LHDN's administrative penalty under Section 112(3) is a percentage of the tax you owe, based on how late you are, 15% up to 12 months, 30% over 12 to 24 months, 45% beyond (the full Section 112 detail). The RM 200 to RM 20,000 you may have seen is the court maximum, reserved for prosecutions, not the everyday penalty. And if you don't file at all, LHDN can estimate your income themselves and issue a Form J, which carries a flat 45% penalty payable within 30 days. Two or more years left unfiled can also bring a court fine and a special penalty of up to three times the tax under Section 112(1A). Late payment: the flat 10% surcharge above. If you've already missed it, file anyway, today. The penalty climbs at the one-year and two-year marks, 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 normally go back 5 years (and with no time limit where there is fraud, wilful default or negligence), and the law makes you keep the records for 7 years, so they 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
The RM 200 to RM 20,000 Section 112 fine sits on top of this only if LHDN takes you to court, which they reserve for people who never file at all, not for an ordinary late filer. Miss two or more years and a conviction can add the Section 112(1A) special penalty of up to three times the tax on top of that fine.
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 2027 effectively becomes 15 July 2027. After that, the Section 112(3) late-filing penalty applies, 15% of the tax you owe, rising to 30% after a year and 45% after two.
The YA 2025 deadline has passed and I never filed. What now?
File it anyway, today. The YA 2025 Form B was due 30 June 2026 (15 July 2026 on e-Filing), and e-Filing on MyTax stays open after the deadline. A voluntary late filing draws the 15% Section 112(3) penalty while you are inside 12 months; leaving it unfiled lets LHDN raise a Form J estimated assessment at a flat 45% payable within 30 days.
My business made no money this year. Do I still file Form B?
Yes. If you carried on a business during the year, 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 2026 is due by the filing deadline. Pay late and Section 103 adds a 10% surcharge immediately, separate from any late-filing fine. That 10% is the whole surcharge: the old further 5% after 60 days was repealed with effect from 1 January 2020.
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.
