Form B deadline 2026 for sole proprietors and partners

Who files Form B

Form B is the return for individuals with business income: a sole proprietor files one, and so does each partner in a partnership. Form BE is only for individuals without business income, so a sole proprietor does not file BE.

Form P for partnerships

The partnership itself also files Form P, due the same day, 30 June 2026, with e-Filing accepted until 15 July 2026 (Income Tax Act 1967 s.86(1)). Not filing Form P is an offence under s.120(1): a fine of RM200 to RM20,000.

What happens if I'm late

Once the grace period is over, LHDN counts lateness from the original due date (30 June 2026), not from the end of the grace period. The possible consequences under the Income Tax Act 1967:

• prosecution under s.112(1): a fine of RM200 to RM20,000, up to 6 months' jail, or both; or
• a penalty of up to three times the tax, under s.112(3);
• and tax not paid by the due date is increased by 10% (s.103(3)).

Instalments during the year (CP500)

If LHDN has put you on CP500, you pay six instalments, one every two months, from March of the current year to January of the next. The exact dates are printed on your own CP500 notice rather than fixed by law, which is why our calendar doesn't fill them in for you. You have 30 days after each due date to pay; after that the instalment goes up by 10% (s.107B(3)). LHDN's English page says "twice a month", a mistranslation of the Malay "setiap dua bulan sekali" (once every two months).

Checking next year's dates

These dates come from LHDN's Return Form Filing Programme for 2026. LHDN publishes a new programme every year; the 2026 one came out on 30 December 2025.