4 LLP Tax Deadlines In 2026
To Malaysian Limited Liability Partnership owners, we trust your 2026 business plans includes satisfying your various tax obligations, so let us make this simple!
For your convenience, we’ve compiled a list of:
- the four essential LLP tax forms
- their deadlines
- non-compliance penalties, and
- an important change in LLP taxation for next year
Let’s begin.
Overview of LLP tax deadlines
The following is a snapshot of the mandatory forms and their respective deadlines.
| Form | Deadline |
|---|---|
| Form EA | 28 February 2026 |
| Form E | 31 March 2026 |
| Form PT | 7 months from close of accounting period |
| Form CP204 | 1. New LLP: 3 months from date of incorporation 2. Existing LLP: 30 days from beginning of accounting period |
If you are already familiar with the forms and just wanted to know the deadlines, this should give you enough information to start talks with a trusted tax agent.
If you are a new business owner or Compliance Officer, we recommend reading on for a more in-depth understanding of the purpose behind each form.
1. Form PT
Deadline: 7 months from close of accounting period
Penalty for non-compliance: Maximum fine of RM20,000, six months imprisonment, or both
Purpose: The main income tax return form for LLPs, used to declare income, claim deductions, and calculate tax payable to LHDN.
2. Form E
Deadline: 31 March 2026
Penalty for non-compliance: Maximum fine of RM20,000, six months imprisonment, or both
Purpose: A statement to LHDN declaring an employer’s total number of employees, payments made to them, and overall tax deductions for the year. Every employee, whether full-time, part-time, or on a fixed-term basis, must be included.
3. Form EA
Deadline: 28 February 2026
Penalty for non-compliance: Maximum fine of RM20,000, six months imprisonment, or both
Purpose: Form EA is a summary of how much wages an employee earned in a year from their employer. It does not need to be submitted to LHDN, but instead to employees so they can accurately report their income to LHDN.
Employers must create a Form EA for every employee that has worked for more than seven days, regardless of full or part-time status.
4. Form CP 204
Deadline: Three months from date of incorporation (new LLP) OR 30 days from beginning of accounting period (existing LLP)
Penalty for non-compliance: Maximum fine of RM2,000, six months imprisonment or both
Purpose: Form CP 204 is a tax estimate that details the company’s expected tax for the current assessment year, including estimated income, tax adjustments, and relief information.
2% tax on profit distributions starting YA2026
Starting YA2026, profit distributions on portions exceeding RM100,000 / year after reliefs and deductions will be subject to a 2% income tax.
For partners with multiple income streams, LHDN apportions the chargeable income from LLP profit distributions based on the ratio of profit distributions to the partner’s total income, applied to the partner’s total chargeable income.
Use our simple estimator below!
LLP Distribution Calculator
To clarify, this begins starting YA2026 so tax returns on it only have to be filed in 2027. Still, we’ve never heard of getting in trouble by preparing for taxes too early!
Let MISHU handle your tax deadlines
Last-minute tax management is a recipe for missed savings opportunities and penalties. Engage our tax team so we can help you maximise short and long-term tax reduction strategies based on your goals.