How to Pay Income Tax Malaysia 2026 — ByrHASiL, FPX, JomPAY & Installment Guide

📅 Updated 21 April 2026 ⏱ ~8 min read 🏷 Tax Guides

Form BE deadline: 15 May 2026. You can file and pay separately — filing by May 15 avoids the Section 112 penalty even if you cannot pay in full immediately. This guide covers every payment method, JomPAY biller codes, ByrHASiL step-by-step, and options if you can't pay the full amount.

Malaysia Income Tax Payment Methods — Comparison Table

LHDN accepts five payment methods for personal income tax (Form BE/B). All methods are valid for Year of Assessment 2025 (filing deadline: 15 May 2026).

Method	Platform	Fee	Processing Time	Best For
FPX Online Banking	ByrHASiL portal / MyTax	RM 0	Real-time	Most taxpayers — fastest, zero fee
JomPAY	Any bank app / internet banking	RM 0	1–2 business days	Mobile banking users; scheduled payment
Credit Card	ByrHASiL portal	0.5% processing fee	Real-time	Cardholders with cashback or installment plan
Debit Card	ByrHASiL portal	RM 0	Real-time	Simple alternative to FPX
LHDN Counter	Any LHDN branch	RM 0	Same day	Cash payers; large/unusual amounts
Cheque/Money Order	Mailed to LHDN / deposited at branch	RM 0	5–10 business days	Not recommended — risk of delay penalty

FPX via ByrHASiL is the recommended method for most taxpayers — real-time, no fees, instant digital receipt.

ByrHASiL Payment — Step-by-Step Guide (FPX Online Banking)

ByrHASiL (byrhasil.hasil.gov.my) is LHDN's official tax payment portal. It handles all tax types including income tax, withholding tax, and real property gains tax. For personal income tax (Form BE/B):

Go to byrhasil.hasil.gov.my — do not use third-party websites that claim to offer ByrHASiL redirects.
Under "Tax Type", select Income Tax Assessment (Individu).
Enter your IC Number (MyKad) — 12 digits without hyphens — as your Tax Reference Number.
Select Year of Assessment: 2025 (for income earned in 2025, filing in 2026).
Enter the payment amount exactly as shown on your Form BE assessment or Notice of Assessment. If you are pre-paying before your assessment is issued, enter the amount you calculated on your Form BE draft.
Select payment method: FPX → choose your bank from the dropdown (Maybank, CIMB, RHB, PBB, HLB, etc.).
You will be redirected to your bank's secure FPX page. Log in to your bank account and authorise the payment.
After successful payment, ByrHASiL generates a 12-digit transaction reference number. Screenshot or print this page — it is your official proof of payment.

⚠ Critical: ByrHASiL does NOT send a payment confirmation email automatically. The only proof you have is the on-screen transaction receipt with the reference number. If you close the browser before saving it, retrieve the payment history from MyTax → e-Payment → Payment History within 3 days.

ByrHASiL via MyTax Portal (Alternative Route)

You can also pay directly from within MyTax: log in at mytax.hasil.gov.my → ezHasil Services → e-Payment → Pay Income Tax. The MyTax route has the advantage of pre-populating your IC number and showing your outstanding balance from your assessment directly, reducing the risk of entering a wrong payment amount.

JomPAY Income Tax Payment — Biller Codes & Instructions

JomPAY is the inter-bank bill payment system available in all major Malaysian bank apps. It is a convenient alternative to ByrHASiL, particularly for users who prefer scheduling payments in advance or paying from a secondary account.

Tax Type	JomPAY Biller Code	Reference 1	Reference 2
Personal Income Tax (Form BE/B)	`04000`	IC Number (12 digits, no hyphens)	Leave blank
Real Property Gains Tax	`08000`	IC Number	Leave blank
Withholding Tax	`03000`	Income Tax file number	Leave blank
Stamp Duty	`07000`	Assessment number	Leave blank

JomPAY Income Tax Payment Steps

Open your bank mobile app (Maybank2u, CIMB Clicks, RHB Now, PBe, Hong Leong Connect, AmOnline, etc.).
Navigate to Bills & Payments → JomPAY.
Enter Biller Code 04000 and select LHDN from the biller list.
Reference 1: enter your 12-digit IC number without hyphens (e.g. 900101123456).
Enter the payment amount and confirm.
Save the JomPAY transaction reference number — LHDN takes 1–2 business days to process JomPAY payments, so the reference is your proof if there is any delay.

JomPAY tip: JomPAY payments are typically reflected on MyTax within 3 business days. If you pay on May 14 via JomPAY, LHDN may not update your payment status until May 18 — but the payment date is stamped at May 14 (before the May 15 deadline), so no penalty applies as long as the bank transaction clears on time.

Paying Income Tax by Credit Card — The 0.5% Fee Calculation

ByrHASiL accepts Visa and Mastercard credit cards with a 0.5% processing fee charged to the cardholder. Before paying by credit card, calculate whether the fee is worth it for your situation.

Tax Amount (RM)	0.5% Fee (RM)	Total Charged to Card (RM)	Break-even Cashback Rate
1,000	5	1,005	0.5%
3,000	15	3,015	0.5%
5,000	25	5,025	0.5%
10,000	50	10,050	0.5%
20,000	100	20,100	0.5%

Cards with ≥0.5% cashback on government payments break even or profit. Cards with 0% cashback on utilities/government payments make FPX strictly cheaper.

When credit card payment makes sense:

Your card earns ≥0.5% cashback on government category payments — the reward offsets the fee
You want to use your card's 0% installment plan (e.g. 6 months 0% EPP) to spread the tax payment — check with your bank if ByrHASiL transactions qualify for installment conversion
You need to meet a credit card minimum spend for a sign-up bonus
You have a short-term cash flow gap and can pay the card balance in full next month

When credit card payment does NOT make sense: if you plan to revolve the balance and pay interest — credit card interest rates (15–18% p.a.) are dramatically more expensive than a personal loan (5–7% p.a. effective) or even the LHDN late payment surcharge (10% once, not monthly).

Can't Pay Your Full Income Tax by May 15? Your Options

Filing without paying is allowed and recommended. Filing avoids the Section 112 filing penalty (RM 200–RM 20,000). Not filing is always worse than filing with outstanding payment. Once filed, you have three realistic options for the unpaid balance:

Option	Cost	Process	Timeline
LHDN Instalment Plan	10% surcharge on balance + no additional interest if approved	MyTax → e-Payment → Permohonan Ansuran	LHDN approval 7–14 days
Personal Loan (bank)	5.00–7.99% p.a. effective (RM 70 CPA via RinggitPlus)	Apply online → approved in 3–7 days → pay LHDN immediately	Immediate after approval
Pay in parts (no plan)	10% surcharge on all unpaid amounts, compounding at 5%/year after 60 days	No formal agreement with LHDN	Risky — enforcement action possible
LHDN Credit Card (revolving)	15–18% p.a. — most expensive option	Immediate via ByrHASiL	Immediate

The math on personal loan vs LHDN surcharge: LHDN's Section 103 late payment surcharge is 10% of the unpaid balance, plus a further 5% per annum if it remains unpaid beyond 60 days. A personal loan at 6% p.a. effective to pay off RM 3,000 over 12 months costs approximately RM 96 in total interest. The LHDN surcharge on the same RM 3,000 is RM 300 (10%) on day one, plus RM 150/year compounding — significantly more expensive within 6 months.

Comparing personal loan options to pay your outstanding tax bill:

Compare Personal Loans — From 5.00% p.a. →

How to Verify LHDN Received Your Payment

After paying by any method, confirm LHDN's system has updated. This is especially important if you pay close to the May 15 deadline — you want documented proof that payment was received before the deadline.

Log in to mytax.hasil.gov.my with your IC and MyTax password.
Go to ezHasil Services → e-Payment → Sejarah Pembayaran (Payment History).
Your payment should appear within 1 business day for ByrHASiL FPX, 2–3 business days for JomPAY, and same day for over-the-counter payments.
If the payment does not appear within 3 business days: call LHDN Hasil Care Line 03-8911 1000 with your bank transaction reference number. LHDN can trace the payment on their end.
Once confirmed, the status on your MyTax dashboard will change from "Cukai Belum Dijelaskan" (Outstanding) to "Cukai Dijelaskan" (Settled).

Payment Method	Reflected on MyTax	If Not Showing After...
ByrHASiL FPX	Same day to 1 business day	3 days → call 03-8911 1000
ByrHASiL Credit/Debit Card	1–2 business days	5 days → call 03-8911 1000
JomPAY	2–3 business days	5 days → call 03-8911 1000
LHDN Counter (cash)	Same day	2 days → visit same branch
Cheque / Money order	5–10 business days from postmark	14 days → bring original receipt

Plan Ahead — Avoid a Surprise Tax Bill Next Year

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Download Malaysia Tax Planner 2026 — RM 42 →

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Common Income Tax Payment Mistakes to Avoid

Mistake	Consequence	How to Avoid
Wrong IC number in ByrHASiL / JomPAY reference	Payment credited to another taxpayer; your balance remains unpaid	Double-check 12-digit IC before confirming — one wrong digit misdirects the payment
Paying wrong year of assessment	Payment credited to prior or future year; current year balance outstanding	Always select YA 2025 when paying 2026 filing
Paying by cheque close to deadline	Cheque postmark date must be before May 15; LHDN processes within 10 days but may not credit before enforcement	Use ByrHASiL FPX for any payment within 5 days of deadline
Not saving ByrHASiL receipt number	No proof of payment if LHDN system experiences delays	Screenshot the final confirmation page before closing browser
Paying before Form BE is filed	LHDN may not correctly allocate the pre-payment to your assessment	File Form BE first, then pay the confirmed assessment amount
Assuming credit card installment plan is approved	Some banks do not allow EPP conversion on government payments; card is charged in full	Confirm with your bank that ByrHASiL qualifies for installment conversion before paying

Related Tax Guides

Frequently Asked Questions

How do I pay income tax online in Malaysia 2026?

The main method is ByrHASiL (byrhasil.hasil.gov.my) — LHDN's official online payment portal. Steps: (1) go to byrhasil.hasil.gov.my, (2) select 'Income Tax' as the tax type, (3) enter your IC number (MyKad) as the tax reference, (4) select the year of assessment (YA 2025), (5) enter the payment amount shown on your Form BE assessment, (6) choose your payment method (FPX/online banking, credit card, or debit card), (7) complete payment and save the ByrHASiL transaction receipt number. The payment is typically reflected in LHDN's system within 1–3 business days. You can also pay through the MyTax portal at mytax.hasil.gov.my → e-Payment → Pay Tax.

What is ByrHASiL and how does it work?

ByrHASiL (Bayaran Hasil — Tax Payment) is LHDN's official direct online payment system available at byrhasil.hasil.gov.my. It handles all Malaysian tax types including income tax (Form BE/B/M), withholding tax, real property gains tax, and stamp duty. For personal income tax: select 'Income Tax Assessment' → enter IC number → select year of assessment → enter amount → pay via FPX, credit card, or debit card. ByrHASiL generates a 12-digit transaction reference number immediately upon successful payment — save this as your proof of payment. The system is available 24 hours but FPX payments may follow individual bank maintenance windows (typically 12:00–1:00 AM on weekdays).

Can I pay Malaysia income tax by credit card?

Yes — ByrHASiL accepts Visa and Mastercard credit cards. However, LHDN charges a 0.5% processing fee on all credit card payments, which the cardholder bears. This fee is non-refundable even if you later receive a tax refund. Example: a RM 5,000 income tax payment via credit card incurs a RM 25 processing fee, for a total charge of RM 5,025 to your card. Despite the fee, credit card payment can be beneficial if: (1) you need to spread the payment over several months using your card's installment facility, or (2) your card earns cashback or reward points that offset the fee (e.g. cards with 1% unlimited cashback effectively pay the fee and break even). FPX online banking has no processing fee and is the most cost-effective payment method for most taxpayers.

What is the JomPAY biller code for income tax Malaysia?

For personal income tax (Form BE/B) payments via JomPAY: Biller Code 04000, Reference 1 = your IC number (MyKad number, 12 digits without hyphens). JomPAY is available through most Malaysian bank mobile apps and internet banking platforms including Maybank2u, CIMB Clicks, RHB Now, Public Bank PBe, Hong Leong Connect, and AmOnline. Payment steps: open your bank app → Bills & Payments → JomPAY → enter Biller Code 04000 → Reference 1 = your 12-digit IC number → enter amount → confirm. JomPAY payments are processed within 1–2 business days and reflected on MyTax within 3 business days. Always save the JomPAY transaction reference number.

What if I cannot pay my full income tax by May 15 2026?

File Form BE by May 15 regardless — filing and paying are separate obligations. Filing on time avoids the Section 112 filing penalty (RM 200–RM 20,000). For the unpaid balance: (1) Pay whatever you can by May 15 to minimise the Section 103 late payment surcharge (10% of unpaid balance). (2) Apply for an LHDN instalment plan via MyTax → e-Payment → Permohonan Ansuran (Instalment Application) immediately after filing. LHDN generally approves 3–12 month instalment plans for taxpayers who apply proactively and have a payment track record. (3) If approved, the instalment agreement freezes further surcharge accrual. (4) Alternative: a personal loan at 5–7% p.a. effective is almost always cheaper than the 10% LHDN surcharge plus potential 5% compound surcharge.

How do I check if LHDN received my income tax payment?

Log in to mytax.hasil.gov.my → ezHasil Services → e-Payment → Payment History (Sejarah Pembayaran). Your recent payment should appear within 1–3 business days with status 'Received' (Diterima). If you paid via JomPAY or FPX and the payment is not reflected after 3 business days: (1) verify you used the correct IC number as the reference, (2) check your bank statement to confirm the debit cleared, (3) if the payment cleared on your bank side but is not on MyTax, call the LHDN Hasil Care Line (03-8911 1000) with your bank transaction reference and ask them to trace the payment. Payments made via over-the-counter at LHDN branches are updated within the same day.

Can I pay Malaysia income tax in installments via LHDN?

Yes — LHDN offers formal instalment plans (Permohonan Ansuran) for taxpayers who cannot pay their full tax liability by the deadline. To apply: MyTax → e-Payment → Permohonan Ansuran → submit proposed monthly instalment amount and duration (typically 3–12 months). LHDN reviews applications within 7–14 business days. Approval criteria: taxpayers with a history of timely filing, first-time financial hardship, or those who proactively apply before the deadline are more likely to be approved. If approved: LHDN issues an instalment letter; you make monthly payments by the agreed date; the 10% surcharge does not compound further. If you miss an agreed instalment: LHDN may cancel the plan and demand full payment plus accumulated surcharges. The instalment plan is different from a personal loan — there is no external credit check, but LHDN approval is at their discretion.