Mar 272010

According to LHDN Malaysia website (Lembaga Hasil Dalam Negeri or Inland Revenue Board of Malaysia ), with the implementation of the self assessment system for individual taxpayers in the year 2004, no more notices of assessment (Form J) will be issued to taxpayers. The Return Form submitted will be deemed as a notice of assessment.

What Is Income Tax ?

Income tax is a tax chargeable on individuals, companies, cooperatives and others who are in receipt of employment, business, dividend, rental, royalty, pension and other incomes.

Why Pay Income Tax ?

Well, I know everyone who has to pay income tax is reluctant to pay it because we don’t know what we will get for paying taxes. Here, I want to give some reasons why to pay tax and the first and priority one is to build the schools and public hospitals for everyone. Besides that, don’t forget about public library, civic centre, think paved roads, sidewalks, Zoo and other infranstructure which are important to each one of us.

When To Pay Income Tax Malaysia 2010 ?
For individual taxpayers, you need to pay income tax on or before 30 April 2010.

How To Pay Income Tax Malaysia ?

Now, you can pay income tax via LHDN’s e-filing website. The entire filing process is done online and all calculations will automatically calculated after you key in the amount. The entire process is simple and easy to use. If you are not able to finish e-filing at one time, you can save your work and come back again to complete the tax filling in anytime. If you are a first timer to use e-filing, I encourage you to read e-filing user guide and FAQ from e-hasil website.

During the Malaysia 2010 budget, the Malaysia Individual Income Tax Rate for year 2010 is reducing from 27% to 26% for the highest income level. Therefore, Malaysia income tax range is from 0% to 26%. Here I would like to share with you the Individual Income Tax Rate 2010 to know who has to pay income tax Malaysia.

Eligible Chargeable Income RM Rate (%) Tax (RM)
On the First RM 2500 2500 0 0
On the Next 2500 1 25
On the First RM 5000 5000 - 25
On the Next 5000 3 150
On the Next 10000 - 175
On the Next 5000 3 300
On the First RM 20000 20000 - 475
On the Next 15000 7 1050
On the First RM 35000 35000 - 1525
On the Next 15000 12 1800
On the First RM 50000 50000 - 3325
On the Next 20000 19 3800
On the First RM 70000 70000 - 7175
On the Next 30000 24 7200
On the First RM 100000 100000 - 14325
On the Next 50000 26 13000
On the First RM 150000 150000 - 27325
On the Next 100000 26 26000
On the First RM 250000 250000 - 53325
Exceeding  RM 250000 250000 26 -

Although most of the people will not enjoy the 1% income tax reduction which only benefited to the rich one, you can still enjoy some benefits as announced earlier on:
1) Tax relief up to RM 500 per year for internet Broadband subscription fee from 2010 to 2012.

2) Personal relief is increasing from RM 8000 to RM 9000.

3) EPF contribution and life insurance increased from RM 6000 to Rm 7000. Please be remembered that this increase is for relief on annuity premium paid from 1 January 2010.

So, are you eligible to pay income tax 2010? If yes, then don’t wait till last day to pay tax because you might not able to pay income tax on time due to high traffic of e-filling website. Do submit the income tax efiling earlier to avoid the delay. Do you know that for any tax due and payable but has not been paid by the taxpayer by the due date shall be increased by 10% and any balance remaining unpaid upon the expiration of 60 days from the due date shall be further increased by 5% of the balance unpaid. For all taxpayer, do remember to keep all the recods and relevant receipts or documents for at least 7 years for investigation purpose.


If you have any information on tax evasion / avoidance of paying income tax, kindly contact LHDNM at 03-62012929 / 03-62092614 / 03-20955372 / 03-20962607 / 03-20956406 or e-mail to

  25 Responses to “Pay Income Tax Malaysia 2010 Online Via e-filing”

  1. Good to hear that your country is high tech now. My country doesn’t ahve that same pleasure like the one that you have now. maybe I will have to wait for a few years.
    .-= Palabuzz´s last blog ..Holy Week Scares Aljur Abrenica =-.

  2. @Palabuzz: Using Online Income Tax payment is the easiest way to pay tax and I’m sure your country will use online efiling too in the near future. :)

  3. no understand income tax,if i registe one company how to know about income tex

  4. I am offered to work in Malaysia and they will be giving me 8000 MYR / month, since this will be the first time for me, i would like to know how many % they will deduct from me. Can you help me please??? Thank you!

  5. My salary has not reached rm2500 yet for 2010. Should I still register? If yes, can i register online or must I go to the tax office to fill a form first??

    • @Wong: Yes, it’s good to register and report your salary income because when you buy expensive thing in the future such as house or car, you can prove that you had reported salary income. You can register online via e-Daftar ( to get the PIN nombor.

  6. How can I know last date to register thru online for tax 2010?

    • @ira: You can go to eFilling official website ( and look at the right side notice board.

      DUE DATE For Return Form Submission and Payment of Tax Due And Payable
      30th April 2011

      (Non-Business Income)
      30th June 2011

      (Business Income)

  7. I submitted my efilling on 25Apr11 and has additional tax payable, when is the additional tax due and any grace period?

    • @WongZai: According to LHDN, any tax due and payable but has not been paid by the taxpayer by the due date shall be increased by 10% and any balance remaining unpaid upon the expiration of 60 days from the due date shall be further increased by 5% of the balance unpaid.

  8. I have been working for 4 years and pcb deduction start on sept2009. But i thought since got pcb deducted so i hvnt report income tax since working till now. Is there will be troublesome for me when submit the BE form next year?

    • @alex: In the BE form, there’s a part where you can report the income received in respect of any earlier year not previously declared such as payment of salary in arrears. It’s good to give a call to IRBM customer service centre at 1300-88-3010 or 603-4289 3500 (Overseas) for clarification. Thank you.

  9. Thanks for your information, i think i will register an account first. By the way, will i be fined for never declared my income tax for 4 years? And i plan to buy a 2nd hand house with 20k downpayment, will there be any issue and problem i received from the house buying process?

    • @alex: You’re welcome. From my understanding, your company had adopted PCB (Potongan Cukai Berjadual ) and helped you to pay it starting 2009. The monthly PCB deduction is intended to reduce the employee’s burden to pay in one lump sum when the actual tax is ascertained but you still have to declare income if more than RM 2,500 every month. In addition, since you are planning to buy a house in your name, IRBM may question about it anyway sooner or later.
      Don’t worry about the penalty now but just go to the nearest IRBM to open the account and telling them the situation. You may not even pay anything if you have paid more PCB and might get the refund.
      Anyway, I suggest you to contact IRBM at 1-300-88-3010 (within Malaysia) or email to for more information on this matter.

  10. I’m submitted my e-filing this year. Then my EA form got show my arrear salary 2009. Should i add together in my penggajian? I received a J letter from lhdn said i’m kena penalti RM50 + tax payable RM41.19.

    Then 1 more thing, can I transfer my file to nearest lhdn branch. My company help me open at Wisma KWSG then my address is sri rampai can I transfer to wangsa maju branch? Need fill up any form to them?

  11. @yuki: Hi, according to BE 2010 guidebook, Income received in respect of any earlier year not declared. With effect from Year of Assessment 2009, bonus or director’s fee shall, when received in the basis year, be treated as part of the gross income from employment for the basis year in which it is received and assessed as such. Therefore, payment of salary in arrears should be filled in Part G: Income of preceding years not declared in E-filling.

    Yes, you can transfer tax file to nearest LHDN branch by writing to the branch which handles your file or fax to the customer service centre at 03-42893400.

  12. Few days ago i have went to Kl bandar to declared my income ,it is starting from 2000 til now,and i filled a lot of forms.i want to ask that can i summit my 2010 and 2011 tax income first then only i summit my previous years income declare forms? because i need to find back my old employment EA/EPF,it will taking a bit of what if i summit & declare my recent years 2010 and 2011,i think it will be more easy for me..please give me some advise about this matter.
    thank you

    • @Lim: I think it’s better for you to seek professional advices from authorized tax agents or contact the nearest IRBM Branch for assistance. For general enquiries, you can send an email at or call them at 1-300-88-3010/ 603-4289 3500 (Overseas).

  13. hi!lee,i have a problem to filling my borang there any one can recommand me to help filling all this calculation?

    thank you

  14. heard the due date was post pone to 15 july 2012 , right? for the company summition.

  15. hi , i am a foreigner working in Malaysia with salary RM 4000, from 2011 to 2013

    so my question is do i need to file income tax or not, if yes when i have to have to file my personnel income tax ?

    looking forward to hearing from you

    With regards

  16. I am not a Malaysian resident. I just want to know if I am subject to any taxes in Malaysia if I rent out a property and obtain rental income as a foreigner. Thanks for your advice.

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