The Inland Revenue Board of Malaysia (LHDN) has issued an early reminder to individual and corporate taxpayers to begin filing their income tax returns electronically for the Year of Assessment 2025, with the e-Filing season officially kicking off on March 1, 2026.
In a statement on Tuesday (Feb 24), an officer from the LHDN Corporate Services Department, encouraged taxpayers to prepare early by organising all supporting documents and submitting returns and payments on time to avoid penalties or enforcement actions. “Prepare your e-Filing documents, submit your e-Filing on time and also can pay on time,” she said in an interview with Bernama Radio.
Penalties for late filing or non-payment can be significant, including fines, enforcement action, and even travel restrictions for serious cases involving fraud or falsification of documents, LHDN warned.
Enhanced Tax Reliefs for 2025 Assessment Year
LHDN also highlighted several enhancements to tax reliefs available for the Year of Assessment 2025, designed to benefit Malaysians across various needs:
- 📌 Child with Disabilities Relief – Increased from RM6,000 to RM8,000, providing greater support for families with dependants who have special needs.
- 🏃 Sports Lifestyle Relief – Doubled from RM500 to RM1,000, covering expenses such as sports equipment, entry fees to facilities, competition participation fees, and gym memberships. This relief can now be claimed for oneself, spouse, children, and parents.
- 🏥 Medical Treatment Relief – Expanded to include parents and biological grandparents who reside in Malaysia, with an annual cap of RM8,000. The relief applies to medical treatment, dental treatment, full check-ups, vaccinations, and caregiver costs under specified conditions.
Taxpayers are urged to fully utilise all eligible reliefs and rebates and to refer to Public Ruling 7/2025 available on the IRB’s official website to ensure accurate claims and avoid common filing errors.
LHDN closed the announcement with a reminder that “Your taxes are our shared future”, underscoring the importance of timely and accurate tax compliance.