CP204: when to submit the tax estimate and pay instalments
A company that is already operating submits its CP204 tax estimate no later than 30 days before its next basis period begins, then pays the estimate in monthly instalments by the 15th of each month.
At a glance
LHDNSubmit CP204 tax estimate for the next year
- Due
- 30 days before the new basis period begins
- Grace period
- You can revise it with CP204A in months 6, 9 and 11. New companies with paid-up capital up to RM2.5 million are exempt for their first 2 years.
- If late
- Fine RM200 to RM20,000; tax goes up 10% if no estimate
- Official source
- hasil.gov.my
LHDNCP204 monthly tax instalment
- Due
- 15th of every month
- Grace period
- Starts from the 2nd month of your basis period.
- If late
- Unpaid instalment goes up 10%
- Official source
- hasil.gov.my
Submission deadline
For a basis period starting on 1 January 2027, CP204 is due by 2 December 2026, 30 days before (Income Tax Act 1967 s.107C(2)). A new company submits within 3 months of starting operations (s.107C(4)(a)).
Monthly instalments
Each instalment is due on the 15th of the month (s.107C(12)). A company that is already operating pays from the second month of its basis period (s.107C(5)); a new company starts from the sixth month (s.107C(6)). An instalment not paid on time is increased by 10% (s.107C(9)).
Revising the estimate
You can revise the estimate with CP204A in the 6th, 9th and 11th months of the basis period (s.107C(7)). If the estimate turns out more than 30% short of the actual tax, a 10% penalty applies (s.107C(10)).
Small new companies are exempt
A resident company incorporated in Malaysia with paid-up ordinary share capital of RM2.5 million or less doesn't have to submit estimates for its first year of assessment in operation and the one after (s.107C(4A)). The exemption doesn't apply in some cases, for example where a related company holds more than 50% of it or foreign shareholders hold more than 20% (s.107C(4B)).
If no estimate is submitted
Not submitting CP204 can be prosecuted under s.120(1)(f). If there is no prosecution, the tax for the year is increased by 10% (s.107C(10A)).
Get this deadline, and every other one for your business, in your calendar
Answer five questions. Free, and nothing you type leaves your browser.
Sources
Not tax advice. MyBizCalendar is a reminder tool, not a tax agent: we explain the published rules and never handle anyone's filing. Check the official source before you rely on a date. Checked against the official sources on 22 September 2026.