Income Tax in Sabah: LHDN & e-Filing Guide
How does income tax work in Sabah?
Income tax in Sabah is handled by LHDN, the Inland Revenue Board. Individuals file online through e-Filing on the MyTax portal, while LHDN also manages business tax, SST and property gains tax. The Sabah office is at Wisma LHDN on Jalan Tuaran.
Income tax in Sabah at a glance
Income tax across Sabah is administered by Lembaga Hasil Dalam Negeri (LHDN), the Inland Revenue Board. The same national rules apply as elsewhere in Malaysia, covering personal and business income tax, the Sales and Service Tax (SST), employer payroll deductions and Real Property Gains Tax.
The Sabah office is at Wisma LHDN, Jalan Tuaran, Kota Kinabalu, with a toll-free line on 1-800-88-5436. Most individuals never need to visit in person, because filing and payment are handled online through the MyTax portal.
The MyTax portal and e-Filing let you file returns, check your tax number and make payments without queuing. Keep your login and tax number handy each filing season.
Personal income tax and e-Filing
Employees and individuals file an annual return with LHDN. Most do this through e-Filing on the MyTax portal, using Form BE for employment income or Form B for those with business income. Filing usually opens early in the year for the previous year's income.
To file, you need an income tax number, your EA form from your employer, and records of any reliefs you intend to claim. Filing on time avoids penalties, and any overpaid tax is refunded after assessment.
Business and employer obligations
Businesses file their own returns — sole proprietors and partnerships through Form B, and companies through Form C. Employers also carry payroll duties, deducting monthly tax (PCB) from staff salaries and submitting it to LHDN through e-PCB.
Good record-keeping matters, because LHDN's Compliance Division can audit returns. Keep invoices, receipts and accounts organised, and seek professional advice for complex business tax questions.
SST and property gains tax
LHDN also handles Sales and Service Tax (SST) registration for qualifying businesses and Real Property Gains Tax (RPGT) on profits from selling property. RPGT rates depend on how long the property was held before sale, so timing affects the tax due.
Tax rates, reliefs and deadlines change from year to year. This page is general information, not tax advice. Confirm current rules on hasil.gov.my or with a qualified tax agent.
What you need to file
For a straightforward personal return, gather your income tax number, MyTax login, EA form and receipts for any reliefs such as medical, education or lifestyle expenses. First-time taxpayers should register for a tax number online before filing.
If you prefer help in person, the LHDN counter at UTC KK and the main Wisma LHDN office can assist with registration, password resets and basic filing questions during their opening hours.
Office and contact details
The Sabah LHDN office occupies Levels 1 to 4 of Wisma LHDN, Jalan Tuaran, Kota Kinabalu, with a toll-free helpline on 1-800-88-5436. The official website, hasil.gov.my, hosts the MyTax portal, forms and guides.
For after-hours help, the LHDN counter at UTC KK, Wisma Sabah, opens 8:30 AM to 10:00 PM, seven days a week, which is useful during the busy filing season.