PCB Calculator (Malaysia)
Updated November 2026 · Free · No sign-up
Estimate PCB (Potongan Cukai Bulanan / MTD) — the monthly tax deduction from Malaysian salaries, built from the resident bracket scale (0-30%), EPF-deducted chargeable income, and personal reliefs.
Quick answer: PCB approximates annual tax ÷ 12 on chargeable income (gross − EPF (max RM4,000) − reliefs: RM9,000 personal + spouse/children). Resident brackets 2025: 0% to RM5k... progressive to 30% above RM2M; RM60k chargeable pays ~RM3,700/yr. Official PCB uses LHDN’s computerised formula — treat this as an estimate.
How PCB Builds
Chargeable income = annual gross − EPF employee contributions (relief-capped RM4,000) − personal relief RM9,000 − spouse RM4,000 (if no income) − children RM2,000 each − itemized reliefs (lifestyle RM2,500, medical, education, SSPN...). Then the resident scale applies:
| Chargeable (RM) | Rate |
|---|---|
| 0 - 5,000 | 0% |
| 5,001 - 20,000 | 1% |
| 20,001 - 35,000 | 3% |
| 35,001 - 50,000 | 6% |
| 50,001 - 70,000 | 11% |
| 70,001 - 100,000 | 19% |
| 100,001 - 400,000 | 25% |
| 400,001 - 600,000 | 26% |
| 600,001 - 2,000,000 | 28% |
| 2,000,000+ | 30% |
Plus the RM400 rebate when chargeable ≤ RM35,000. Verify current-year scale at LHDN — Budget adjustments happen.
Worked Example
RM6,000/month single: gross 72k − EPF relief 4k − personal 9k = 59k chargeable → tax ≈ RM2,590 → PCB ≈ RM216/month. Net ≈ 6,000 − 660 EPF − ~29 SOCSO/EIS − 216 ≈ RM5,095.
Estimate vs Official
Real PCB uses LHDN’s formula with cumulative-month mechanics, BIK, and bonus-month spikes (bonuses compute via the additional-remuneration formula — the famous December PCB jump). Year-end: e-Filing reconciles; over-deducted PCB refunds after assessment. This tool is an educational estimator — payroll’s LHDN-approved software governs. See the full deduction stack: EPF + SOCSO/EIS.
Frequently Asked Questions
What is PCB?
Potongan Cukai Bulanan (Monthly Tax Deduction) — employer-withheld income tax approximating your annual liability ÷ 12, reconciled at e-Filing.
What are Malaysia’s income tax rates?
Resident progressive scale from 0% (first RM5,000) through 11%, 19%, 25% bands up to 30% above RM2M chargeable — after reliefs.
What reliefs reduce PCB?
Personal RM9,000, EPF (capped RM4,000 within the combined relief), spouse RM4,000, children RM2,000 each, lifestyle RM2,500, medical, education — itemize via TP1 to lower monthly PCB.
Why does PCB spike in bonus months?
Bonuses run through the additional-remuneration formula — the extra tax on the annualized bump is withheld in that month.
Is PCB final?
For some employees PCB-as-final-tax applies (no filing needed if conditions met); otherwise e-Filing by April reconciles over/under-payment.
✓ Formula verified • Last updated: November 3, 2026