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 and property gains tax. The Kota Kinabalu office is at Menara Hasil on Jalan Tunku Abdul Rahman.
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, employer payroll deductions and Real Property Gains Tax.
The Kota Kinabalu office is at Menara Hasil, Jalan Tunku Abdul Rahman, 88600 Kota Kinabalu, and the HASiL Contact Centre is on 03-8911 1000 (LHDN, checked 6 October 2026). 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 resident individuals with employment income who do not carry on a business, or Form B for resident individuals who carry on a business (LHDN, checked 6 October 2026). 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 partners file as individuals on Form B (LHDN, checked 6 October 2026), while companies file a company return. Employers also carry payroll duties, deducting monthly tax (PCB) from staff salaries and submitting it to LHDN through online channels such as e-PCB, e-Data PCB and e-CP39 (LHDN, checked 6 October 2026).
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.
Property gains tax, and where SST fits
LHDN administers Real Property Gains Tax (RPGT) under the Real Property Gains Tax Act 1976. It is charged on the gain from disposing of property such as houses, commercial buildings, farms and vacant land (LHDN, checked 6 October 2026). Check current rates and exemptions on the LHDN RPGT page.
Sales and Service Tax (SST) is not an LHDN tax. Registration, returns and payment are handled by the Royal Malaysian Customs Department through its MySST portal (Royal Malaysian Customs Department, checked 6 October 2026). See our Customs page.
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 Kota Kinabalu LHDN office is at Menara Hasil, Jalan Tunku Abdul Rahman, 88600 Kota Kinabalu. LHDN also lists offices in Keningau, Tawau, Sandakan and Labuan, and satellite offices in Kudat and Lahad Datu. The HASiL Contact Centre is on 03-8911 1000 (LHDN, checked 6 October 2026). The official website, hasil.gov.my, hosts the MyTax portal, forms and guides.
LHDN also has a counter at Level 7, Bangunan UTC Sabah, Jalan Belia, Kota Kinabalu (LHDN, checked 6 October 2026). Hours vary by counter; see our UTC KK page.