Malaysia Statutory Filing Calendar 2026: The Deadlines Every Sdn Bhd Director Must Track

Can one missed filing cost your company up to RM50,000? Payroll teams should also track the 6 e invoice categories after Malaysia’s September 2026 RM3 million shift, which resets who must issue e-invoices. A failure to lodge the Annual Return is an offence punishable on conviction by a fine of up to RM50,000 under Section 68 of the Companies Act 2016.

In this blog, we discuss the Malaysia statutory filing deadlines every Sdn Bhd director must track in 2026. We cover:

• the SSM annual return and change notifications
• Form C and CP204 tax filings For deeper guidance, see our walkthrough of MiTRS 2026 building a reconciled Form C evidence pack.
• employer forms EA and E
• SST, e-invoicing and the minimum wage rules that feed into payroll

What Are the Key Statutory Deadlines Your Company Faces in 2026?

The 2026 calendar splits into three families of deadlines:

• SSM's Annual Return and change notifications, tied to the incorporation anniversary, and financial-statement circulation and lodgement, tied to the financial year end.
• LHDN tax filings tied to the accounting period.
• Employer obligations that fall due monthly or each spring.

Every Sdn Bhd in Malaysia answers to two regulators running on two different clocks. The Companies Commission of Malaysia (SSM) anchors the Annual Return and change notifications to the anniversary of incorporation. Financial-statement circulation and lodgement, however, follow the financial year end. The Inland Revenue Board of Malaysia (LHDN) anchors tax filings to the company's accounting period, known as the basis period.

Confusing the reference dates is the most common filing mistake among first-time directors. And if you have received an LHDN tax audit notice, this 14-day evidence plan for 2026 shows exactly which records to prepare first. In practice, we help clients map all of these clocks onto one compliance calendar each January, so no deadline arrives unannounced. The table below summarises the Malaysia statutory filing calendar for 2026 at a glance.

When Is Your SSM Annual Return Due in 2026?

The SSM annual return deadline for 2026 falls 30 days after your incorporation anniversary, not after your financial year end. Director and address changes must reach SSM within 14 days.

SSM enforces the Companies Act 2016 through a fixed set of statutory duties. These begin with appointing a qualified company secretary within 30 days of incorporation and continue through annual returns, record-keeping and change notifications. Even dormant companies must file the Annual Return, because it is a snapshot of company information rather than a financial disclosure.

Directors who register an Sdn Bhd in Malaysia often assume the Annual Return follows the financial year end. It does not. Failure to lodge an Annual Return is an offence punishable on conviction by a fine of up to RM50,000 for the company and every officer in default.

1. Annual Return under Section 68

The Annual Return must be lodged with SSM within 30 days of each incorporation anniversary. It records the company's directors, shareholders, registered office address and share capital as at the anniversary date. Late lodgement attracts compounds under Section 68 of the Companies Act 2016.

2. Financial statements circulation and lodgement

Audited or unaudited financial statements must be circulated to members within six months of the financial year end. Lodgement with SSM through the MBRS system follows within 30 days after circulation. Companies meeting SSM's small-company thresholds must still lodge unaudited statements within the same timeframe.

3. Change notifications under Section 58

The former Form 49 has been replaced by the change notification provisions of Section 58 of the Companies Act 2016. Changes to directors, the secretary or the registered office must be notified within 14 days of the change. The notification is filed through SSM's online portal. A wider set of statutory forms and deadlines applies to share transfers, beneficial ownership updates and MSIC code changes. A tracked register of notifications is therefore essential.

What Tax Filing Deadlines Must Your Company Meet with LHDN?

Corporate compliance has three key deadlines: Form C and CP204 with LHDN, and SST returns with the Royal Malaysian Customs Department.

• Form C, due within seven months of the accounting period end.
• The CP204 estimate, due at least 30 days before the basis period begins.
• SST returns, due by the last day of the month after each taxable period.

LHDN anchors every corporate tax deadline to the accounting period, not the calendar year. Companies that change their financial year end must recalculate the entire tax calendar, including instalment dates, to stay compliant.

The e-Filing programme also grants a one-month grace period on several forms, though relying on grace periods is poor practice because penalties apply once they lapse.

1. Form C: the company income tax return

Form C must be e-Filed within seven months after the accounting period ends. LHDN's grace period extends this to eight months for e-Filing. A late return attracts a 10% penalty on the tax due, calculated monthly on the unpaid balance, plus prosecution exposure. Under Section 112(3) of the Income Tax Act 1967, delays beyond 12 months can trigger a steeper increase. That increase can reach up to 100% of the tax payable. Late lodgement should therefore be avoided entirely.

2. CP204 and CP204A: estimates and revisions

For an existing company, e-CP204 must reach LHDN at least 30 days before the basis period begins. A newly operating company with a first basis period of at least six months has three months from commencement. A CP204A revision may be lodged in the sixth, ninth or eleventh month of the basis period. A 10% tax increase applies where actual tax exceeds the estimate by more than 30%. The increase is calculated on the excess above that 30% threshold. Revisions should therefore be used actively when trading conditions shift.

3. SST returns for registered businesses

Companies registered for Sales and Service Tax file with the Royal Malaysian Customs Department (RMCD). Returns are due by the last day of the month following each taxable period. Most taxable periods run bi-monthly, giving six filing cycles a year. Businesses should review the current SST rate and filing facts before each cycle, as rates and scope continue to evolve.

What Employer Filing Obligations Fall Due in Early 2026?

Three deadlines drive the employer calendar:

• Form EA must reach employees by 28 February 2026.
• Form E must reach LHDN by 31 March 2026.
• Monthly payroll deductions are due by the 15th of the following month.

Employer duties add a monthly and annual rhythm on top of corporate filings. Under subsection 83(1A) of the Income Tax Act 1967, every employer must prepare and render remuneration statements to employees for the year ended 2025. LHDN's Return Form Filing Programme for 2026 sets the exact dates and e-Filing windows for each form.

From 1 January 2026, the phased e-invoicing rollout also brings MyInvois e-invoice clearance for taxable business transactions into scope for companies with turnover between RM1 million and RM5 million. Employers should verify the current LHDN guidance on which payroll-linked documents qualify. The treatment of employee expense claims and self-billed e-invoices for allowances continues to be clarified by the MyInvois FAQ and guidelines. Early planning keeps payroll runs and MyInvois submissions aligned.

1. Form EA: the 28 February 2026 deadline

The EA form 2025 deadline is 28 February 2026. Every employee must receive a completed Form EA summarising 2025 remuneration, benefits in kind and tax deductions by that date. Failure to render the form is an offence under the Income Tax Act 1967, with fines from RM200 to RM20,000 per offence.

2. Form E: the employer's annual return

Form E, the employer's annual return of remuneration, must be e-Filed with LHDN by 31 March 2026. The e-Filing grace period extends to 30 April 2026, but late submission exposes the company to the same RM200 to RM20,000 fine range per offence.

3. Monthly payroll deductions

Monthly Tax Deductions (MTD or PCB), together with EPF, SOCSO and EIS contributions, must reach the authorities by the 15th of the following month. Late payment attracts interest and raises audit risk with both LHDN and KWSP. Directors should also diarise the 14-day window for notifying new employees to the statutory funds.

4. E-Invoicing from 1 January 2026

Under LHDN's phased timeline, companies with annual turnover between RM1 million and RM5 million fall within the 1 January 2026 implementation phase. Companies below RM1 million are exempt based on current transition guidance. Turnover should be reviewed annually, and MyInvois e-invoice clearance for taxable transactions needs early planning. Employers should confirm with current LHDN guidance whether employee expense claims and self-billed e-invoices for payroll-linked allowances fall within their clearance scope. Payroll runs and MyInvois submissions should then be aligned accordingly.

How Does the Minimum Wage in Malaysia 2026 Affect Your Filings?

The RM1,700 per month wage floor in 2026 raises every payroll-linked figure you file:

• PCB deductions.
• EPF, SOCSO and EIS contributions.
• The remuneration disclosed on Form EA.

The minimum wage in Malaysia for 2026 remains RM1,700 per month, the rate set under the Minimum Wages Order 2024 with effect from 1 February 2025. The Ministry of Human Resources administers the Order, and employers should confirm the current position before each payroll cycle, as the Ministry reviews the rate periodically.

The wage floor matters for statutory filings because every ringgit of remuneration flows downstream. Higher salaries raise PCB deductions, EPF, SOCSO and EIS contributions, and the amounts disclosed on Form EA. In practice, we help clients re-run payroll calculations and statutory deduction schedules whenever the wage rate changes, so year-end employer forms reconcile cleanly.

Non-compliance carries its own penalties. Employers paying below the statutory floor face fines under the National Wages Consultative Council Act 2011, on top of arrears owed to employees. Directors should treat wage compliance as a filing issue, not just an HR matter.

Which Filing Mistakes Trigger the Biggest Penalties?

The four most expensive filing errors are:

• Mixing the incorporation anniversary with the financial year end.
• Missing the 14-day window for change notifications.
• Underestimating the CP204 tax estimate.
• Treating dormant companies as exempt from annual returns.

Most penalties we see are self-inflicted and avoidable with a simple tracked calendar. The first mistake — assuming the Annual Return follows the financial year end — catches new directors every year. The reason is that SSM and LHDN genuinely use different reference dates.

The remaining three share a common root: assuming silence equals exemption. Dormant companies still file Annual Returns. Small companies still lodge financial statements. And a CP204 estimate that is left unreviewed can generate a 10% surcharge even when the company filed everything else on time. The table below summarises the financial exposure attached to each missed filing.

Conclusion

The Malaysia statutory filing deadlines for 2026 span two regulators, three filing rhythms and more than a dozen individual dates. The core discipline is simple: anchor the Annual Return to the incorporation anniversary, financial statements to the financial year end, and LHDN filings to the accounting period. Employer obligations then run on the monthly 15th-of-the-month clock.

A single tracked calendar, reviewed each January and after any change in directors, address or turnover band, prevents almost every penalty described in this guide. The wage floor, e-invoicing thresholds and grace periods should also be rechecked before each cycle, because LHDN and SSM adjust guidance during the year.

As a Corporate Services Provider, 3E Accounting Malaysia manages company secretarial duties, SSM lodgements and corporate tax compliance. We also handle payroll reporting and e-invoicing readiness for Sdn Bhd companies of every size. Our technology-enabled processes and the 3E Accounting International Network spanning more than 110 countries keep your compliance calendar current, so you can grow with confidence.

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