Personal Finance Term
Lembaga Hasil Dalam Negeri
Malaysia's Inland Revenue Board — the government agency responsible for collecting income tax, real property gains tax (RPGT), and stamp duty.
LHDN administers e-Filing, the online tax return system used by most Malaysian taxpayers. Tax returns are due on the dates LHDN sets each year: in its 2026 filing programme, as read on 11 October 2026, 30 April for employment income and 30 June for business income (not re-checked since, so confirm the current dates with LHDN). Late filing and late payment are dealt with separately under the Income Tax Act.
LHDN also enforces withholding tax on dividends, royalties, and rental payments made to non-residents. The LHDN MyTax portal (mytax.hasil.gov.my) allows taxpayers to file returns, check refund status, and request certificates of tax residence.