How to File Income Tax as a Foreign Teacher in Malaysia (Step-by-Step)

Quick Answer: Register for a tax file number with LHDN, then file your annual return online through the MyTax portal using Form BE (for resident employment income). Use your EA form figures, claim all eligible reliefs, and submit by 15 May (e-filing) for the previous calendar year. Most teachers can file themselves once they’re resident.

When You Need to File

If you’ve earned employment income in Malaysia during the calendar year, you generally need to file an annual income tax return — even if tax was withheld from your salary via the Monthly Tax Deduction (MTD/PCB) system. Filing reconciles what was withheld against your actual liability after reliefs, and it’s how you claim any refund owed. Don’t assume that because tax was deducted at source, you’re done. Filing is how you get money back and stay compliant.

Step 1: Register for a Tax File Number

Before you can file, you need an income tax reference number (TIN) from LHDN. Your employer’s payroll team often handles this when you start, or you can register yourself through the MyTax portal (mytax.hasil.gov.my) or at an LHDN branch. You’ll need your passport, Employment Pass details, and employment contract. Do this early — don’t wait until filing season, when LHDN offices and helplines are at their busiest.

Step 2: Get Your MyTax / e-Filing Login

Malaysia’s tax filing is done online through the MyTax portal. First-time users register for a digital certificate (e-filing PIN), which you obtain through MyTax or at an LHDN branch with your passport and TIN. Once you have your login, e-filing is straightforward and the system pre-populates some fields. The portal is available in English, which makes the process accessible for foreign teachers.

Step 3: Gather Your EA Form and Relief Receipts

Your employer must issue your EA form (statement of remuneration) by the end of February for the previous calendar year. This is your primary filing document — it shows your gross income, taxable benefits, and tax already deducted. Alongside it, gather receipts for any reliefs you intend to claim: lifestyle purchases (books, electronics, internet, sports gear), medical expenses, life and medical insurance, education fees, and others. Keep these receipts for seven years in case LHDN requests them.

Step 4: Choose the Right Form (BE vs M)

Resident individuals with employment income (no business income) file Form BE. Non-residents file Form M. If you became resident during the year, you’ll typically file Form BE for that year of assessment. The MyTax system guides you to the correct form based on your status. Most foreign teachers, once resident, use Form BE — it’s the simplest individual return.

Your Situation	Form	Notes
Resident, employment income only	BE	Most teachers, most years
Non-resident	M	First partial year before residency
Resident with business/freelance income	B	Rare for salaried teachers

Step 5: Complete Your Income Details

Enter your employment income from your EA form into the relevant fields. If you had more than one employer during the year (you changed schools), enter the combined figures from all EA forms. Include taxable benefits-in-kind as shown on your EA form. The system calculates your gross chargeable income before reliefs. Double-check that the figures match your EA form exactly — discrepancies are the most common cause of LHDN queries.

Step 6: Claim Your Reliefs and Rebates

This is where you reduce your tax bill. Enter each relief you’re entitled to: personal relief (automatic), EPF and life insurance, lifestyle relief, medical, education, parental care, and others as applicable. Enter the amounts and the system applies the caps. Be honest and keep your receipts — but also be thorough, because every relief you forget to claim is tax you overpay. Many teachers under-claim simply through not knowing what’s available.

Step 7: Review, Submit and Pay (or Claim Refund)

The system calculates your final tax liability and compares it to the tax already deducted (MTD/PCB). If you overpaid — common for first-year teachers and anyone with significant reliefs — you’ll see a refund due, which LHDN pays to your bank account, usually within a few weeks to a couple of months. If you underpaid, you pay the balance by the deadline. Review everything carefully, submit electronically, and keep the acknowledgement.

Filing Deadlines You Cannot Miss

For employment income, the deadlines are: 30 April for paper (manual) filing, and 15 May for e-filing, both for the preceding calendar year’s income. E-filing’s slightly later deadline is one more reason to file online. Late filing attracts penalties, so diarise 15 May every year. If you’re leaving Malaysia, there are additional clearance requirements — see our guide on resigning mid-year.

Frequently Asked Questions

Do I still need to file if my employer deducted tax every month?

Yes. Monthly Tax Deduction (MTD/PCB) is a withholding estimate, not a final assessment. Filing your annual return reconciles it against your actual liability after reliefs — which is how you claim a refund or settle any shortfall. Filing is also a compliance requirement.

Can I file myself or do I need a tax agent?

Once you’re a clear resident with straightforward employment income, most teachers comfortably file themselves through MyTax — it’s in English and reasonably intuitive. A tax agent is most valuable in your first year (residency complexities) or if you have multiple income sources or complex reliefs.

Bottom Line

Filing your Malaysian tax return is more approachable than most foreign teachers expect, especially through the English-language MyTax portal. Register for your TIN early, keep your EA form and relief receipts, file Form BE by 15 May, and claim every relief you’re entitled to. Done properly, filing is often how you recover over-withheld tax rather than a chore that costs you money.

References

LHDN MyTax Portal — mytax.hasil.gov.my
LHDN — e-Filing Guide — www.hasil.gov.my
PwC Malaysia — Tax Administration — taxsummaries.pwc.com