Malaysia Company Tax Filing Deadlines 2026: SME Calendar for CP204, e-Filing, SST and Audit Requirements

Under Malaysia's Self-Assessment System (SAS), the Inland Revenue Board of Malaysia (LHDN) treats your filed return as the assessment. Even a dormant company must submit Form e-C every year. Get one date wrong and your instalments, balance of tax and supporting documents all fall out of step at once.

For small and medium enterprises (SMEs), the compliance calendar now stretches well beyond LHDN. It includes SSM (the Companies Commission of Malaysia) filings and SST returns to the Royal Malaysian Customs Department (RMCD). From year of assessment (YA) 2025, it also includes the Malaysian Income Tax Reporting System (MITRS).

Missing these dates rarely ends with a polite reminder. It usually ends in penalties, disrupted instalment schedules and extra professional fees to put things right. Mapping the entire compliance year in January, before the first deadline lands, prevents a cascade of late filings.

Last updated September 2026, this guide covers CP204 estimates, e-C returns, SST, audit and annual filing dates. It explains how SMEs can keep each submission on schedule.

When Are the Key Company Tax Filing Deadlines for CP204 in 2026?

Subject to the qualifying MSME exemption, a new company with a first basis period (the accounting period whose profits are assessed for a year of assessment) of at least six months must submit its e-CP204 estimate within three months of commencing operations. An existing company must file at least 30 days before its basis period begins.

Under the SAS, every active company estimates its tax payable for the year of assessment and sends that estimate to LHDN on Form e-CP204 through the MyTax portal. The estimate sets your monthly instalment schedule, so the submission date drives everything that follows. Instalments are then paid monthly by the 15th under the CP207 scheme.

There is relief for newer businesses. A resident Malaysian micro, small or medium enterprise (MSME) that is at least 80% locally owned does not need to provide an estimate for its first two years of assessment. It simply informs LHDN of its MSME status by submitting e-CP204 without the figures.

1. New companies

Subject to the qualifying MSME exemption, a company whose first basis period is at least six months submits e-CP204 within three months of commencing operations. Instalments then start from the sixth month of the basis period, giving the business time to build cash flow.

2. Existing companies

An established company files its estimate at least 30 days before the start of its basis period. Instalments begin in the second month of the basis period and continue monthly. Each payment must reach LHDN by the 15th of the month.

3. Revising your estimate

Circumstances change, and LHDN allows a revision in the sixth, ninth or eleventh month of the basis period. You may use Form e-CP204A in any or all of those months. If you change your accounting period, different timing applies. For a shortened period, Form e-CP204B must reach LHDN 30 days before the new period ends. For a lengthened period, it must reach LHDN 30 days before the original period ends.

When Is Form e-C Due and When Must MITRS Documents Be Furnished?

Form e-C is due within seven months after your company's accounting period closes, and any balance of tax must be paid by that same date.

The return you file is treated as a notice of assessment on the day it is submitted. That means the balance of tax remaining after instalments falls due together with Form e-C, not weeks later.

From YA 2025, companies and limited liability partnerships (LLPs) must furnish additional information and documents through MITRS within 30 days after the e-C due date. The same requirement extends to partnerships from YA 2027, so building the habit now saves work later.

Dormant companies are excused from e-CP204 but must still file e-C annually, a point that catches many owners off guard. Companies must also file even when the accounts show a loss, because the return is what records and carries the loss forward.

Worked example: a company with a 31 December 2025 year-end files e-C by 31 July 2026, then furnishes MITRS documents by 30 August 2026. Its 2026 CP204 estimate is due 30 days before the 2026 basis period starts.

What Are the SME Corporate Tax Rates for 2026?

For YA 2025 and 2026, qualifying SMEs pay 15% on the first RM150,000 of chargeable income, 17% on the next RM450,000 and 24% on the remainder.

A company qualifies for these tiered rates when it is incorporated and resident in Malaysia, its paid-up ordinary share capital is RM2.5 million or less at the start of the basis period, and its gross business income does not exceed RM50 million. No more than 20% of its ordinary shares may be held, directly or indirectly, by foreign companies or non-citizens.

Companies outside these categories pay a flat 24%, a rate that has held steady since YA 2019. The tiered structure first applied from YA 2023 and remains in force for 2026. Good company tax preparation starts with confirming which rate applies before finalising your forecast.

When Are SST-02 Returns Due in Malaysia in 2026?

SST-02 returns must be filed and paid by the last day of the month following each two-month taxable period.

Businesses registered for sales tax or service tax report on a bi-monthly cycle, based on either even or odd months depending on the assigned registration cycle. For example, an even-month cycle covers January-February, March-April, May-June, July-August, September-October and November-December. The Royal Malaysian Customs Department (RMCD) administers the regime, while foreign registered persons providing digital services file DST-02 for three-month taxable periods. For the January-February taxable period, the SST-02 return and payment are due by 31 March 2026.

Because the cycle repeats six times a year, one missed return quickly becomes several. Automating the reminder, or handing the schedule to a bookkeeper, costs far less than the resulting penalties and interest.

What Are the Audit and Annual Filing Rules for SSM?

Private companies that meet SSM's Phase 2 criteria may elect not to audit their accounts, but they must still lodge unaudited financial statements, a directors' report and a certificate of compliance within 30 days after circulation to members.

Company compliance does not end with LHDN. SSM runs its own calendar alongside your tax dates, and LHDN separately requires business records and account books to be kept for seven years for review purposes. Most companies rely on a company secretary to track these dates and prepare the resolutions behind them.

For financial periods commencing in 2026, SSM's Phase 2 audit exemption is available where a private company meets at least two of three limits—annual revenue of RM2 million, total assets of RM2 million and 20 employees—for the current and immediate past two financial years. An exempt company must still prepare, circulate and lodge unaudited financial statements, a directors' report and a certificate of compliance with SSM within 30 days after circulation.

1. Audited financial statements

Private companies that are not audit-exempt lodge audited financial statements with the Registrar of Companies within 30 days after circulation to members. An audit-exempt private company instead lodges unaudited financial statements, a directors' report and a certificate of compliance within the same 30-day window. Public companies file within 30 days after the statements are tabled at the annual general meeting.

2. Annual returns

Every local company lodges its annual return with SSM within 30 days of the anniversary of its incorporation date, while a foreign company files within 30 days of its registration date. Missing it puts the company's good standing and its directors' compliance record at risk.

3. Business registration renewals

Sole proprietors and partnerships registered through SSM's ezBiz portal renew annually. SSM charges RM30 per year to renew a personal-name registration and RM60 per year to renew a trade-name registration. Branch renewals cost RM5 per branch per year, and amendments of particulars cost RM20.

How Can SMEs Avoid Late Filing Penalties in 2026?

A January planning routine, seven-year record keeping and never skipping a loss-year return keep most SMEs penalty-free.

Last updated September 2026, the practical routine below helps SMEs avoid late-payment charges and interest.

Confirm your company-specific filing obligations with a tax professional. Then follow these four steps.

Businesses without internal capacity can consider an accounting firm in Kuala Lumpur or other accounting services in Malaysia.

1. Map the year in January

List every date in this article against your own basis period, then set reminders two weeks ahead of each one. A one-page calendar beats a stack of reminder letters.

2. Keep records for seven years

LHDN may review your books up to seven years back, so organise invoices, statements and receipts as they arrive rather than reconstructing them later.

3. File even at a loss

A loss year still needs its e-C. The return preserves your carried-forward losses, which reduce taxable income in profitable years.

4. Get professional help early

Engaging an accounting firm in Kuala Lumpur before your first deadline costs less than untangling a missed one. Once compliance is settled, you can focus on growth. If any date in this article is unclear for your company, reach out through our contact page.

Conclusion

The 2026 calendar comes down to a handful of anchor dates. File e-CP204 at least 30 days before your basis period starts, or, where required, within three months of commencing operations if the first basis period is at least six months. Pay instalments by the 15th of each month. Submit e-C within seven months of your year-end. Then furnish MITRS documents within 30 days. Add bi-monthly SST returns and SSM's 30-day filing windows to complete the picture.

Company tax filing deadlines in Malaysia for 2026 reward preparation rather than last-minute scrambling. The SME rates of 15%, 17% and 24% make accurate forecasting valuable. A well-timed e-CP204A revision can smooth cash flow across the year.

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