Malaysia Tax filing deadlines
Malaysia Tax filing deadlines: 4 deadline rules held, cited to 4 rules, each cited to its own official source; series-level citation is the first VAT rule's: Filing Tax Returns. Last checked against the official source on 13 Oct 2026.
Official source: 4 rules, each cited to its own official source; series-level citation is the first VAT rule's: Filing Tax · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Malaysia for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
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| Current value | 4 deadline rules |
|---|---|
| In force from | — |
| Official source | 4 rules, each cited to its own official source; series-level citation is the first VAT rule's: Filing Tax Returns — MySST (Royal Malaysian Customs Department) |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://asiaref.dev/v1/my/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/my/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/my/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | Sales Tax / Service Tax — SST-02 return and payment, two-month taxable period Registered manufacturers (sales tax) and registered persons (service tax) | bimonthly | last day of the following month | source silent; not moved, flagged | Filing Tax Returns — MySST (Royal Malaysian Customs Department) “The return must be submitted not later than the last day of the month following the end of the taxable period” | 2026-10-13 |
| PAYE / payroll withholding | Monthly Tax Deduction (MTD/PCB) — remittance and MTD data (e-PCB / e-Data PCB / e-CP39) Employers making monthly tax deductions from employees' remuneration | monthly | 15th day of the following month | source silent; not moved, flagged | Employer's Responsibilities (Tanggungjawab Majikan) — Inland Revenue… “remit the amount of MTD to the IRBM(HASiL) on or before the 15th day of the subsequent month” | 2026-10-13 |
| Corporate income tax | CP204 estimated tax — monthly instalments Companies, LLPs, trusts and co-operatives already in operation (subsection 107C(5) ITA) | monthly | 15th day of the following month | source silent; not moved, flagged | Estimated Tax (Anggaran Cukai) — HASiL “The due date for each installment is the 15th day of the calendar month” | 2026-10-13 |
| Corporate income tax | Company income tax return (Form C) Companies (Form C) | annual | last day of the 7th month after the period ends | source silent; not moved, flagged | Company (Syarikat) — HASiL “within 7 months after the close of the accounting period” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-15 | CP204 estimated tax — monthly instalments | 2026-09-01 – 2026-09-30 | — |
| 2026-10-15 | Monthly Tax Deduction (MTD/PCB) — remittance and MTD data (e-PCB / e-Data PCB / e-CP39) | 2026-09-01 – 2026-09-30 | — |
| 2026-11-15 | CP204 estimated tax — monthly instalments | 2026-10-01 – 2026-10-31 | 2026-11-15 2026-11-15 Sunday roll unverified |
| 2026-11-15 | Monthly Tax Deduction (MTD/PCB) — remittance and MTD data (e-PCB / e-Data PCB / e-CP39) | 2026-10-01 – 2026-10-31 | 2026-11-15 2026-11-15 Sunday roll unverified |
| 2026-11-30 | Sales Tax / Service Tax — SST-02 return and payment, two-month taxable period | 2026-09-01 – 2026-10-31 | — |
| 2026-12-15 | CP204 estimated tax — monthly instalments | 2026-11-01 – 2026-11-30 | — |
| 2026-12-15 | Monthly Tax Deduction (MTD/PCB) — remittance and MTD data (e-PCB / e-Data PCB / e-CP39) | 2026-11-01 – 2026-11-30 | — |
| 2027-01-15 | CP204 estimated tax — monthly instalments | 2026-12-01 – 2026-12-31 | — (weekend-checked only) |
| 2027-01-15 | Monthly Tax Deduction (MTD/PCB) — remittance and MTD data (e-PCB / e-Data PCB / e-CP39) | 2026-12-01 – 2026-12-31 | — (weekend-checked only) |
| 2027-01-31 | Sales Tax / Service Tax — SST-02 return and payment, two-month taxable period | 2026-11-01 – 2026-12-31 | 2027-01-31 2027-01-31 Sunday roll unverified |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here. National/federal-territory weekend (Kuala Lumpur, most states). NOT valid for Kelantan, Terengganu or Kedah, which observe Friday+Saturday; Johor also did from 2014-01-01 to 2024-12-31, reverting to Saturday+Sunday from 2025-01-01. State-level rules are not modelled — verify locally for those states. The served holiday calendar covers 2026-01-01 to 2026-12-31. Dates outside it are weekend-checked only and may still fall on a public holiday. Where roll_unverified is true the statutory date is not a business day and the cited source does not say whether the deadline moves earlier or later. We do not guess: due_date is the statutory date, and the adjustments list names the conflict.
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Other Malaysia series: Overnight Policy Rate (OPR) · Statutory late-payment interest · Value Added Tax · VAT registration threshold · National Minimum Wage · Public Holidays · Consumer Price Index (annual inflation) · Corporate Income Tax · Withholding tax rates · Personal Income Tax · Statutory social-insurance contributions · BNM Kuala Lumpur USD/MYR Reference Rate
The same figure elsewhere: Oman · Pakistan · Qatar · Saudi Arabia · Singapore · all 16