Do I need to file income tax for YA2026?

You must file if…

• You have chargeable income (income after reliefs) for YA2026 and your PCB is not your final tax — for example you changed employers during the year, have income besides your salary (such as rent), or your employer bears your tax.
• You run a business, freelance, sell online, drive e-hailing or earn commission — LHDN requires registration even if the business makes a loss, and you file Form B.
• You had chargeable income, or filed (or were required to file) a return, for an earlier year of assessment — the duty to file continues even with no chargeable income this year (section 77 of the Income Tax Act 1967).
• You are not a tax resident but earn income in Malaysia (Form M).

When PCB is your final tax — no return required

LHDN does not require a return from employees who meet ALL the conditions for PCB as final tax:

• Only one source of employment income (including benefits in kind and living accommodation).
• PCB deducted under the PCB rules — or no PCB because the salary is below the deduction level.
• Working for the same employer.
• Your tax is not borne by your employer.
• If married, husband or wife elects separate assessment.

You can still file — and should, if you have reliefs your PCB did not count (lifestyle, medical, insurance, children): that is how you get a refund.

When YA2026 tax starts to be paid

The RM3,450 a month threshold is the salary at which tax for a single employee with no other reliefs rises above zero — computed by ListBelanja's tax engine using the tax rates, rebates, individual relief and employee EPF contribution in force for YA2026. When LHDN or the Budget changes those figures, this page updates itself.

It is a threshold for PAYING tax, not for filing: you can have chargeable income but zero tax after the rebate. Other reliefs — lifestyle, medical, insurance, children, spouse — raise your threshold; the tax calculator shows your real figure.

LHDN's registration threshold is different again: a single individual with employment income above RM34,001 a year (after EPF), or a married individual whose spouse does not work above RM46,001 a year, needs a tax number (TIN).

Not required, but worth filing

• PCB is deducted every month but your real tax is lower — filing is how you get the refund.
• You only started work a few months ago — the year's tax is usually lower than the PCB deducted.
• You need official proof of income, for example for a loan application.

Check for sure in the app

1. Open the beginner guide in ListBelanja and answer 5 short questions — salary, PCB & employer, other income, status and residency.
2. The SAME tax engine as the calculator works out your YA2026 tax.
3. You get the answer — must file, not required (PCB as final tax), should file (refund) or no need — with the right form and the next step.

Filing deadlines

Form BE (salaried employees): 30 April, or 15 May by e-Filing. Form B (business & freelance): 30 June, or 15 July by e-Filing.

Official sources

• LHDN — Individual FAQ — who must register & file, conditions for PCB as final tax (in Malay)
• MyTax — e-Daftar & e-Filing