How to Pay Income Tax Online in Malaysia 2026

Everybody needs to pay income tax if you earn taxable income. The Malaysian government has made a conscious effort in recent years to fast-track the taxing of income through the digitalisation of the entire flow to ease the process and make it less prone to human error. Today, nearly all types of forms can be lodged via computer through the e-Filing application on the MyTax portal of the Inland Revenue Board of Malaysia (LHDN). This article shows you how to pay your income tax online in 2026.

Steps to Register for Income Tax Online (e-Filing) in Malaysia

Prior to sending your tax forms through e-Filing, you’ll need to register your tax file and receive a Tax Identification Number (TIN), through MyTax’s e-Register. According to the most recent guide from ClearTax, “All persons and businesses earning taxable income are required to register and obtain a TIN. Registration is done free of charge via the internet.” Here’s how to register:

Visit the MyTax website. Go to mytax.hasil.gov.my and select the e-Register menu.
Select taxpayer category. The system will ask you to select a taxpayer category individual, company, employer, partnership or limited liability partnership(LLP) before filling out the form.
Complete the application form: Fill out all the required fields and attach the necessary supporting documents. Make sure all the information is correctly entered.
Review and submit: Double-check everything, then submit your application. You’ll receive a reference number to track the status of your application, and once it’s approved, you’ll receive your TIN (Tax Identification Number).

What Documents Need to Accompany Registration?

Depending on your category as a taxpayer, the required supporting documents differ. Here’s the breakdown as listed by ClearTax:

Individual: A copy of identification card (MyKad/ MyPR/ MyKAS), passport or birth certificate.
Business: Certificate of business registration and a list of partners.
Company: Certificate of incorporation (Form 9), Form 24 and Form 49.
Partnership: Certificate of partnership registration and a list of partners.
Association/Organization: Registration certificate, member list and details of the administrative body.
Trust and others: Trust documents, trustee information, and authorization from the authority.

All documents must be scanned in PDF, JPG, or PNG format, no larger than 2MB per document.

How to Log in to the e-Filing of Malaysia

Once you’re done applying for your TIN, the next step is creating a MyTax account to use in the e-Filing page, and it requires sign-up using a specific 16-digit PIN obtainable via any LHDN branches. It can also be obtained electronically using the e-CP55D application. As listed by the L & Co site:

Go to the MyTax website. Select your type of ID (IC number, police number, military number, passport, or tax reference number) and enter the number.
Apply for a PIN (get one now if you don’t already have one). If the system throws with the message that says “Digital Certification does not exist”, click on the e-CP55D link to apply for the same.
Verify email information. One of two things may be displayed: (a) an existing email; (b) no email has yet been recorded. Confirm or provide new email information and upload a color copy of your ID card or passport – file size must be less than 2MB.
Receive and activate the link. LHDN will send an activation link via email. Click the link with in two days to activate your account.
Set your password and security phrase. Enter your ID, create a password and security phrases, and agree to the terms. Click submit.
Log in to MyTax. Select your ID type, enter the number and password, then click login. You can now access the e-Filing system.

For security, store your 16-digit PIN and password in a safe place for future access, and use the Forgot Password function provided by LHDN in case you happen to forget your password. According to the official user guide “users will enter their reference number and registered email and receive a reset link within two hours. Ensure you check the SPAM folder if the email doesn’t arrive.”

How to e-File your Tax Return

Once you have logged in to your MyTax account, you e-File your return by following iMoney's guide to the submission process. According to the guide:

The e-Filing will open up. Go to the ezHasil Services select “e-Filing” and select your form (e-BE for those who do not run a business or e-B for those who run a business).
Update personal information. Verify name, address, and other details. If there are changes (e.g., new passport number or marital status), you can update the information.
Enter income and deductions. Enter your income for the year by category (salary, business income, rental income, dividends, etc). Verify that the Monthly Tax Deduction (MTD/PCB) presented is correct as per the EA Form from your employer.
Declare rebates and exemptions. The exemption section allows you to declare eligible purchases that include claims for contributions to the Employees Provident Fund (EPF), life insurance, sports equipment, educational exemptions and others. For further details, hover over the information icon to see the maximum amount you can claim.
Confirm and review the summary. Once you have entered all your information, the system will automatically calculate your tax and tell you if you owe a balance to the government or if you are due a refund. Review that information to ensure accuracy and confirm your return before striking a deal with the IRS.
File, sign, and seal the deal. Click the Sign and Submit button, and enter your MyTax identification number and password to officially file your return. Print a copy of your return, or a confirmation receipt, as proof you’ve dealt with the IRS for another year.

Practical Example: Mr. Ahmad is a private sector employee who has no business to file under. He registers for and logs into the e-Filing portal and chooses the e-BE form. All of his personal information is retrieved for him. He enters his annual salary (let’s say RM60,000), his exemptions for EPF contributions, life insurance and sports equipment etc. Once the tax is computed, it is shows that “your MTD is higher than your tax payable” so he is entitled to a refund. After digitally signing the e-BE, he downloads the e-Filing receipt via email.

Payment Methods for Income Tax in Malaysia

Once you’re done filling up the form, the next step is to proceed with the payment. If you have a tax balance, there are several payment methods that you can use in Malaysia which includes online banking, credit cards and some normal ways. Here are some of the main options listed by iMoney:

Payment by FPX (Financial Process Exchange). FPX is an online payment gateway that lets you transfer directly from your bank account. You will need an internet banking account with one of the participating bank like Maybank, CIMB, RHB, Hong Leong, Bank Islam etc. Go to ByrHASIL website (byrhasil.hasil.gov.my), select FPX logo, select identification type and number, enter your payment code (e.g.final tax payment is 095), select the assessment year and tax amount, click Submit, and confirm in your bank portal. Save the receipt.
Payment using credit card. Payment to LHDN can also be made using Visa, Mastercard or American Express credit cards which are issued in Malaysia. According to L & Co, if payment is made via credit card, a service charge of 0.80% will be charged to the Payment Amount and the payment can also be made via installments called Ezypay for 6 months or 12 months for Maybank credit card for payment between RM1,000 up to RM500,000. To make payment, click on one of the credit cards logos represented on the ByrHASIL portal, follow the same steps as planning to make a payment via FPX, input your identification details, select the payment code, input your card details and payment amount and confirm your payment. Remember to print out the acknowledgement receipt because LHDN does not issue any physical receipt.
LHDN collection agents and Bank counters. Also paying to bank counters such as Maybank, Public Bank, CIMB, Affin Bank and Malaysia Post office (paying via cash also available)! If you are using cheque deposit machines (Public Bank) or ATMs, please remember to key in your tax reference number and select the right payment code. Certain banks offer telebanking and cash deposit via CDM machine too.
Telecommunication (IBG / RENTAS / EFT) for overseas payers. For Malaysians living abroad, payment can be made through telegraphic transfer / IBG / REL (RENTAS)/ EFT into LHDN's CIMB Bank. Remember to include the relevant details so that your payment can be updated accordingly (e.g Name, Tax Reference Number, Transaction Number, Assessment Year etc)
Installment payments via e-TT. If you can’t pay the full amount yet, the e-TT portal also allows taxpayers to generate a virtual account (VA) number, which according to the official LHDN site can be paid via an IBG channel, RENTAS, ATM or through bank counters. Ideal for taxpayers in need of a payment installment plan.

Paying via Bank Transfer or Credit Card

Whether you use internet banking to pay your tax or a credit card is a matter of personal choice. With FPX you settle your taxes immediately without incurring any service fees. All that is required is for you to ensure you have sufficient balance in your bank account. A credit card. on the other hand, allows you flexibility, and if you redeem your taxes before the statement date you will enjoy an interest-free period. But allow for the 0.80% service fee for using your card and the interest rates for installment payments. When you consider how you wish to pay your tax bill, recalibrate your monthly cash inflow. If you are short of cash because your money has been committed elsewhere, it may be better to acquire 1-3 months short-term personal financing instead of saddling yourself with credit card debt. Financing companies like Amanahkredit can arrange for fast loans with user-friendly arrangements and attractive interest fees. Settle your taxes on time and avoid the pain of additional unnecessary assessments, but do read the terms of repayment, and adjust the period to suit your monthly budget!

Deadlines and Penalties for Late Payment of Income Tax

The e-Filing deadline varies depending on form type and taxpayer category. For instance, LHDN’s Return Form (RF) Filing Programme for 2026 states that for the 2025 Assessment Year (AY), individuals not running businesses must submit the e-BE form by 30 April 2026 to be able to enjoy an extended period up to 15 May 2026. For individuals running businesses, the deadline for the e-B is 30 June 2026 and the extended period thereafter is until 15 July 2026. After these dates, forms are considered to be filed late and LHDN may impose a penalty under subsection 112(3) of the Income Tax Act 1967.

Just like submission deadlines, make sure you pay any tax balance by the deadline too. If you pay late there will be a 10% penalty on the amount due, and an additional 5% penalty if not paid after 60 days! So there’s no waiver of the payment due date—be prepared. Use a digital calendar/reminder app.

Troubleshooting Common Issues with e-Filing

Although e-Filing makes the process easier, users often face several technical issues. Below are common issues and how to resolve them:

Forgot password or security phrase, be it LHDN has a Forgot Password function on the login page. The user manual states that you need to enter the reference number (ID number) and select the function to send a reset link to the registered email. The link is only valid for two hours so if you don’t receive the email, check the SPAM folder. Click on the link and set a new password (8–12 characters, mix of upper, lower and numbers)
Digital certificates do not exist. If you see this upon attempting to login, it indicates that you are a new user who has not yet applied for a PIN. To resolve this issue, apply for the PIN through the e-CP55D link in the same way as described in the registration section. If the digital certificate does not exist, an error still appears after that, try using another web browser. If that also fails, contact the nearest LHDN branch.
Didn’t receive the activation link. Ensure that the registered email account is valid (and not full). Some corporate email services block automatic messages; you might want to use a Gmail or other account. Still no luck? Contact LHDN service center (HASiL Care Line) to turn it on manually for you.
Navigation issues or slow downloading. For some months every year (March to May), traffic to the MyTax portal increases exponentially. Try accessing during the off-hours (early morning or late at night). And also make sure your Internet connection is solid, and your web browser is current and to allow pop-ups in accordance with the LHDN manual.
Credit/Debit Card or FPX transaction was unsuccessful. Please ensure that you have entered the correct payment code, tax reference number and amount. If you are using a credit card, please ensure that your card is valid and not out of limit. For FPX payments, please ensure your bank is in the participating banks list. If you are still unsure why your transaction is failing, please use a different bank for payment or pay over the counter.

Tips and Practical Examples for Tax Management

Plan ahead by being proactive with your finances. Keep copies of receipts and documents regarding tax exemptions throughout the year. It is recommended to keep purchase proof for at least seven years, according to iMoney. Using a receipt app or cloud folder will make it easier to hunt down come tax time.
Use online tax calculators. The iMoney portal and several banks provide a 2026 tax calculator. This money-saving tool is designed to help you estimate how much of this tax you would owe beforehand so you can budget accordingly and avoid being surprised by tax debt. Once your estimated tax balance comes in, you know how much to save up gradually or can maybe apply for a microloan temporarily.
Keep up with the latest tax news for 2026 and beyond. Just like in 2025, the Malaysian government is continuing its e-Invoicing project for businesses which will gradually be made compulsory, meaning income and expenses will be automatically captured into the LHDN system, making the e-Filing process even smoother. Plus, the tax exemption provision — like for purchases of computer equipment — is always being updated, and for 2026, the limit for the purchase of computer equipment has been raised to encourage working-from-home arrangements. So be sure to keep checking the official portal or who knows where else in the budget announcement.

Conclusion

Fortunately, paying income tax online is now easier than ever! By following the registration steps via e-Register, providing the right documents, opening your MyTax account, and utilising e-Filing, you can now take your tax responsibilities online without having to queue up at the counters! The different payment methods – FPX, credit cards, collection agents, Juruwang Bank and bank deposit – provides some flexibility to your own convenience.