Individuals who are resident and with employment income must submit their taxes by April 30. Failure to do so by the stipulated date will result in penalties.
The earlier you submit your returns, the faster you will get your refunds (if any).
Here’s a guide that you can refer to for filing personal income tax claims for the Year of Assessment 2017. But before you proceed with doing so, you want to know…
If you are a resident of Malaysia earning :
- Above RM34,000 per year (after EPF deductions) or RM2,833. 33 per month (after EPF deductions)
- Above RM38,202.25 per year (before EPF deductions) or RM3,183.52 per month (before EPF deductions)
You are liable to income tax.
How Do I File My Income Tax?
Once you have ascertained your income bracket, it’s time for find out which income tax rate does your income fall under.
Here are the Malaysian tax rates for the Year of Assessment 2017 that you use as a reference to find out the amount your tax that you will need to pay according to your chargeable income.
|Chargeable Income (RM)||Calculation (RM)||Rate (%)||Tax (RM)|
|0 – 2,500||On the first 2,500||0||0|
|2,501 – 5,000||On the next 2,500||0||0|
|5,001 – 20,000||On the first 5,000||–||0|
|–||On the next 15,000||1||150|
|20,001 – 35,000||On the first 20,000||–||150|
|–||On the next 15,000||5||750|
|35,001 – 50,000||On the first 35,000||–||900|
|–||On the next 15,000||10||1,500|
|50,001 – 70,000||On the first 50,000||–||2,400|
|–||On the next 20,000||16||3,200|
|70,001 – 100,000||On the first 70,000||–||5,600|
|–||On the next 30,000||21||6,300|
|100,001 – 250,000||On the first 100,000||–||11,900|
|–||On the next 150,000||24||36,000|
|250,001 – 400,000||On the first 250,000||–||47,900|
|–||On the next 150,000||24.5||36,750|
|400,001 – 600,000||On the first 400,000||–||84,650|
|–||On the next 200,000||25||50,000|
|600,001 – 1,000,000||On the first 600,000||–||134,650|
|–||On the next 400,000||26||104,000|
Malaysia E-Filing for First-Timers
If you are filing your taxes for the first time, you need to register as a taxpayer. You can get your income tax reference number at the nearest Lembaga Hasil Dalam Negeri (LHDN) office. You have to bring along your MyKad and latest payslip.
Apart from that, you can also do this via e-Daftar by filling in an online form and emailing them a scanned copy of the same documents. Upon successful registration, you will receive your income tax reference number in the mail within 7-14 working days. Another way for you to check on your application is that you can give LHDN a call and ask them if your number is ready by using your application number (given when you apply) for reference.
I Received My Income Tax Number. What Do I Do Next?
Now you need to register for ezHASiL to facilitate your e-Filing by:
- Visiting your nearest LHDN branch with your MyKad. You will receive a PIN number that you should note down and keep somewhere safe.
- Then, you need to go to ez.hasil.gov.my and click through to “First Time Login”.
- Fill up your PIN number and MyKad number on the page and click “Submit”.
- Review the information shown on the screen and make sure it’s correct. Click the “Agree” and “Submit” buttons.
- Once this is done, your e-Filing account and digital certificate will be registered and you are now ready to proceed with filling in the Income Tax Return Form through ezHASiL.