The e-Filing season for the 2025 Year of Assessment officially begins on 1 March 2026. The Inland Revenue Board urges all taxpayers to submit their returns early through the MyTax portal to avoid last-minute technical congestion and potential late submission penalties.

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Several new and expanded reliefs are introduced for the 2025 Year of Assessment to help taxpayers reduce their chargeable income. Key updates include:

🧓 Medical relief expanded to grandparents: The RM8,000 relief for parental medical and dental expenses now includes grandparents.

🏠 New first-home loan interest relief: First-time buyers can claim up to RM7,000 (homes ≤RM500k) or RM5,000 (homes RM500k–RM750k) for three consecutive years.

💰 SSPN relief overhaul: The cap is now RM8,000 per household (previously RM8,000 per parent), and withdrawals for education no longer reduce the eligible relief amount.

🏃‍♂️ Sports relief for parents: The RM1,000 sports relief now covers qualifying equipment and training expenses incurred for parents.

📈 Increased insurance limit: The deduction limit for education and medical insurance premiums has been raised to RM4,000.

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Before starting your e-Filing, ensure you have the following documents ready to ensure a smooth and accurate submission process:

● Identification: Login details for MyTax portal (Digital Certificate or MyDigital ID).

● Income Records: Form EA from your employer or profit/loss statements if you are self-employed.

● Tax Relief Receipts: Supporting documents for medical expenses (including grandparents), sports equipment, and lifestyle purchases.

● Insurance & SSPN: Annual statements for medical/education insurance and your SSPN account statement.

● Housing Loan: Bank statement showing interest paid if claiming the new first-home loan interest relief.

● Donations: Official receipts for approved donations to charitable organisations.

● Bank Account Details: Accurate bank account number to ensure smooth processing of any tax refunds.

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Filing your taxes is now fully digital via the MyTax portal. Follow these steps to complete your submission for the 2025 Year of Assessment:

1. Log into MyTax: Visit mytax.hasil.gov.my and log in using your ID number (IC or Passport) or MyDigital ID.

2. Access e-Filing: Under the ezHasil Services menu, click on e-Filing and select e-BE (for individuals) or e-B (for business owners).

3. Select Year of Assessment: Choose Year of Assessment 2025 from the dropdown menu to begin.

4. Fill in Income Details: Refer to your Form EA to fill in your annual income, bonuses, and allowances.

5. Claim Reliefs and Rebates: Enter the amounts for eligible tax reliefs. Ensure you have receipts to support every claim.

6. Review and Sign: Check the Summary page for your tax position and click "Sign and Submit".

7. Save the Acknowledgement: Download and save the Acknowledgement Receipt and the e-BE PDF for your records.

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It is mandatory for taxpayers to keep all supporting documents and receipts for 7 years after the year of filing. These records are essential for verification if the Inland Revenue Board selects your file for a tax audit or compliance check.

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Failure to file tax returns can result in heavy penalties or prosecution. Penalties range from 10 percent to 30 percent of the tax payable, and individuals may face travel bans or court action if they fail to settle their outstanding tax liabilities.

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LHDN has clarified that all income earned through social media activities is taxable. This applies to all content creators, regardless of follower count. Key points include:

● Mandatory Declaration: All revenue from YouTube, TikTok, Instagram, and Facebook (including AdSense and creator funds) must be declared.

● Gifts and In-Kind Benefits: Non-cash items such as free products, sponsored trips, and hotel stays are taxable based on their current market value.

● Business vs. Personal: If your activity is regular and organized, it is treated as Business Income (Section 4a); one-off collaborations may fall under Other Income (Section 4f).

● Deductible Expenses: Influencers can deduct costs incurred "wholly and exclusively" for content, such as internet bills, editing software, and marketing fees.

● Equipment Claims: High-cost items like cameras and microphones can be claimed through Capital Allowance to reduce your tax burden.

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