When is Malaysian rental income tax due?
For most individual landlords, the tax filing deadline is 30 April (Form BE, employment + other income) or 30 June (Form B, business or mixed income). CP500 advance instalments — LHDN's instalment scheme for rental and other non-employment income — begin in March and run every two months, six instalments per year. Missing either deadline attracts a 10% late penalty on unpaid tax.
This page maps every deadline a Malaysian landlord has to track: the annual return, the CP500 instalment schedule, the YA2026 penalty waiver, tenancy agreement stamp duty, and the e-Duti Setem portal switch. Rental income is not a once-a-year event — LHDN can pull rent from your assessment across most of the calendar.
SPEEDHOME's rental workflow keeps the rent ledger, tenancy documents, and repair trail in one place. That is the record a tax agent asks for when you sit down before April.
The annual filing deadlines landlords must hit
Form BE is due 30 April; Form B is due 30 June. If you have rental income but no business income, you almost certainly file Form BE. Both deadlines are for the prior Year of Assessment: you file by 30 April 2026 for YA2025. e-Filing via MyTax gives a grace period — check the current LHDN notice for any extension announced.
Most residential landlords do not run a business in the tax-law sense. If your only income is salary plus rental from one or two properties, Form BE applies. Form B is for individuals with business income — if you run an active short-stay or service-heavy letting operation that LHDN classifies as Section 4(a), confirm with a tax agent which form you need.
| Form | Who files it | Deadline | Income types included |
|---|---|---|---|
| Form BE | Resident individual, no business income | 30 April | Employment income + rental + other passive income |
| Form B | Resident individual with business income | 30 June | Business income + rental + employment income |
| Form M | Non-resident individual | 30 April | Malaysian-sourced income only |
| Form C | Company | 7 months from year-end | Corporate income |
Non-resident company landlords file Form C on a different cycle — 7 months after the financial year-end. Non-resident individual landlords file Form M. For corporate ownership or mixed ownership structures, verify the form requirement with a tax agent.
The CP500 instalment schedule: paying rental tax during the year
CP500 is LHDN's advance-payment scheme for individuals with non-employment income including rental income. LHDN estimates the tax and issues a notice; you pay in six instalments on the 15th of March, May, July, September, November, and January. You can revise the estimate — first revision by 30 June using Form CP502, second revision by 31 October.
Landlords who only track the April annual deadline are often caught out: the CP500 instalment for March falls before that. If LHDN has issued you a CP500 notice and you did not pay the March instalment, you are already behind before you have filed anything.
| CP500 instalment | Due date | How to revise |
|---|---|---|
| 1st instalment | 15 March | — |
| 2nd instalment | 15 May | — |
| First CP502 revision window | By 30 June | File Form CP502 to adjust the estimate |
| 3rd instalment | 15 July | — |
| 4th instalment | 15 September | — |
| Second CP502 revision window | By 31 October | File Form CP502 to adjust the estimate |
| 5th instalment | 15 November | — |
| 6th instalment | 15 January (following year) | — |
The instalments are credited against your final assessment when you file the annual return. If the instalments exceed the actual tax, LHDN refunds the difference. If they fall short, you pay the balance on filing.
The YA2026 penalty waiver: what it means and what it does not
For Year of Assessment 2026, LHDN granted a transition period: no penalty is imposed for non-payment or under-estimation of CP500 instalments by individuals with non-employment income including rental income. The tax itself is not waived — only the penalty on late or under-paid instalments for YA2026 specifically. Do not treat this as a permanent exemption.
This waiver covers the 2026 instalment year (March 2026 to January 2027) and was announced in January 2026. It does not cancel the underlying tax liability. If your rental income is taxable in YA2026, the amount you owe is unchanged — you simply will not face the additional 10% penalty on any shortfall or missed CP500 payment for that year.
The waiver applies only to CP500 instalments. It does not extend the 30 April / 30 June annual filing deadline, and it does not waive penalties for late filing of the annual return itself.
Stamp duty on tenancy agreements: the new portal and current rates
Tenancy agreement stamp duty follows the Finance Act 2024 scale: RM1 / RM3 / RM5 / RM7 per RM250 of annual rent, varying by lease duration. Since January 2026, stamping is done via e-Duti Setem on MyTax (mytax.hasil.gov.my), which replaced the old STAMPS portal. The former RM2,400 annual-rent exemption was removed in January 2025.
Stamp duty is not income tax, but it sits on the same compliance calendar. A tenancy agreement that is not stamped on time attracts penalty interest and creates a gap in the documentary chain your tax deductions depend on.
The Finance Act 2024 scale sets rates of RM1 / RM3 / RM5 / RM7 per RM250 of annual rent, varying by lease duration. The rate that applies to your specific lease length is shown in the e-Duti Setem calculator on MyTax when you enter the agreement details — do not calculate manually from memory.
| What to know | Detail |
|---|---|
| Rate scale | RM1 / RM3 / RM5 / RM7 per RM250 of annual rent, by lease duration (Finance Act 2024) |
| Portal | e-Duti Setem on MyTax (mytax.hasil.gov.my) — STAMPS portal replaced January 2026 |
| Old exemption | RM2,400 annual-rent exemption removed January 2025 — no longer applies |
| Deadline to stamp | Within 30 days of the date the tenancy agreement is signed |
| Penalty for late stamping | Penalty interest applies; unstamped agreement inadmissible as evidence without paying duty first |
Source: Finance Act 2024; SPEEDHOME live stamp-duty calculator (confirmed post-January 2026 rates). Verify the current scale on MyTax before each stamping — the e-Duti Setem calculator applies the correct rate for the actual duration entered.
The STAMPS portal has been replaced. Any stamping done through the old STAMPS URL after January 2026 will not be recognised. Use mytax.hasil.gov.my → e-Duti Setem for all new and renewal tenancy stamping.
Non-resident landlords: flat rate and separate filing obligations
A non-resident individual landlord is taxed at a flat 30% on net Malaysian rental income from Year of Assessment 2020. Non-residents get no personal reliefs or rebates, but allowable rental expenses are still deductible before the 30% applies. Non-resident status is based on days present in Malaysia in the year of assessment — the threshold is 182 days.
Non-residents file Form M, not Form BE. The 30 April deadline still applies. Unlike a resident, a non-resident cannot use personal reliefs to reduce the taxable base, which means tracking allowable expenses is proportionally more valuable: every deductible ringgit saves 30 sen in tax.
Non-resident companies pay at the standard corporate rate of 24%. The individual 30% rate does not apply to companies. If the property is owned through a corporate structure, confirm the relevant form and deadline with a tax agent — corporate returns run on a different cycle (7 months from financial year-end).
Penalties and what triggers them
A 10% penalty applies to tax remaining unpaid after the filing deadline. LHDN can also impose a penalty of 45% to 300% under section 113 of the Income Tax Act 1967 for incorrect returns. Missing the CP500 instalment deadline attracts a 10% penalty on each missed instalment — the YA2026 waiver is the exception, not the norm.
| Situation | Penalty / consequence |
|---|---|
| Late filing of annual return | RM200 minimum fine (ITA s.112) |
| Tax unpaid after deadline | 10% of tax unpaid per ITA s.103 |
| Incorrect return (careless) | 45%–300% of additional tax under s.113 |
| Missed CP500 instalment (normal years) | 10% on each unpaid instalment |
| Missed CP500 instalment (YA2026 only) | Waived — transition period |
| Failure to keep records for 7 years | Fine up to RM20,000 or imprisonment |
The 7-year record-keeping obligation is the one most landlords underestimate. LHDN can raise an assessment going back 5 years for a careless error and 7 years where fraud is alleged. A landlord who cannot produce the expense documents 4 years later cannot claim the deduction.
The record-keeping calendar to avoid a tax crisis
Build the record file as you go — do not reconstruct it in March. At every rent collection: bank statement match. At every expense: invoice and proof immediately filed. At tenancy start and end: timestamped photos. At year-end: one folder per property with rent ledger, expense schedule, and supporting documents.
The tax agent does not create your records. They review the records you give them. If you arrive in April with a bank statement and a pile of informal notes, the allowable deductions you could have claimed will be partly unsupportable.
| When | What to do | What it protects |
|---|---|---|
| Tenancy signed | Stamp via e-Duti Setem within 30 days | Validity of deduction chain; no penalty stamp |
| Monthly rent received | Match payment to rent ledger | Gross income accuracy; audit trail |
| Expense incurred | File invoice immediately | Deduction support |
| Repair done | Contractor invoice + before/after photos | Repair-vs-improvement classification |
| Year-end (December) | Close each property folder | Completeness check before April deadline |
| January–February | Request annual interest schedule from bank | Separates interest from principal |
| By 30 June (YA in progress) | Review CP500; file CP502 if income changed | Avoids large shortfall at year-end |
| 30 April / 30 June | File Form BE / Form B | Annual return |
SPEEDHOME's rental workflow stores the tenancy documents, rent collection trail, repair messages, and handover photos in one place. The same records that feed the tax file also support deposit and maintenance discussions. For the full deductible-expense list and Section 4(d) rules, see the rental income tax Malaysia guide. For what qualifies as a repair versus a capital improvement, see the repair tax deductions guide for landlords.
How SPEEDHOME reduces the deadline-management burden
Every tenancy on SPEEDHOME generates a timestamped digital trail: listing history, tenancy agreement, rent-collection record, repair approvals, and handover photos. That trail — not recreated in April but built in real time — is the foundation a tax agent needs to support deductions.
Most landlords who miss deductions do not miss them because the law disallows them. They miss them because the supporting evidence was never kept. A repair invoice that went into the wrong WhatsApp folder or a bank statement that was not matched to a rent month costs money at filing time.
Managed rental through SPEEDHOME also separates the rent collection record cleanly from personal banking activity, which is one of the most common sources of confusion when reconstructing a rental-income schedule. For landlords with more than one unit, the SPEEDHOME landlord service handles tenancy management so the records accumulate by design, not by luck.
FAQ
When is the tax deadline for a Malaysian landlord with rental income?
If you have rental income but no business income, file Form BE by 30 April each year for the prior Year of Assessment. If you have business income, file Form B by 30 June. Both are for the previous year: the deadline in April 2026 covers your YA2025 income. e-Filing via MyTax sometimes carries a grace period — check the current LHDN announcement.
What is CP500 and do I have to pay it?
CP500 is LHDN's advance instalment scheme for individuals with non-salary income including rental income. If LHDN has assessed you for rental income in prior years, they may issue a CP500 notice estimating the tax for the current year and asking you to pay in six instalments starting March. The instalments are credited against your final tax bill when you file. You do not choose to enrol — LHDN issues the notice. If your income changes, revise the estimate with Form CP502 by 30 June or 31 October.
Is the 2026 CP500 penalty waiver permanent?
No. For Year of Assessment 2026, LHDN announced that individuals with non-employment income — including rental income — will not face penalties for non-payment or under-estimation of CP500 instalments. The underlying tax is still owed; only the penalty is waived. This is a one-year transition measure for YA2026. Normal penalties apply from YA2027 onward unless a further announcement is made.
What happens if I miss the Form BE deadline?
A late filing attracts a minimum fine of RM200 under section 112 of the Income Tax Act 1967, and any unpaid tax after the deadline incurs a 10% penalty under section 103. LHDN can also raise an estimated assessment if no return is filed. Filing late with a payment is always better than not filing at all — the longer the gap, the larger the exposure.
Do I stamp my tenancy agreement before or after moving the tenant in?
Stamp duty is due within 30 days of the date the tenancy agreement is signed, regardless of when the tenant moves in. From January 2026, stamping is done via e-Duti Setem on MyTax (mytax.hasil.gov.my) — the old STAMPS portal no longer applies. An unstamped agreement is technically inadmissible as evidence in court proceedings without first paying the duty and penalty, and it also weakens the deduction chain for your tax records.
Does the 30% non-resident landlord rate apply to my gross rent or net rent?
The flat 30% applies to net rental income — that is, gross rent minus the allowable deductions under LHDN's Public Ruling No. 12/2018 (assessment and quit rent, loan interest, fire insurance, renewal costs, ordinary repairs). Non-residents cannot claim personal reliefs or use the graduated resident rate bands, but the deduction rules are the same. For a worked example of the net income calculation, see the how rental income is taxed guide.