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PCB Calculator Malaysia

Estimate your monthly PCB (Potongan Cukai Bulanan / Monthly Tax Deduction) with full reliefs, rebates and an annual tax breakdown.

Rates basis: YA 2026LHDN

Your details

Your gross monthly salary, before any deductions.
RM

Gross, before deductions

Fixed allowances like housing, phone or a commuting allowance. They count as wages, so they're taxed and EPF, SOCSO and EIS apply.
RM

Housing, phone, etc. (optional)

Travel, petrol or toll allowance for work trips. It isn't wages for EPF, SOCSO or EIS, and up to RM6,000 a year is tax-free.
RM

For work trips, per month (optional)

AgeYour completed age determines the automatic EPF, SOCSO and EIS category.
30
Worker type
Worker typeForeign workers (non-citizen, non-PR) contribute EPF at 2% by default (you may opt up to 11%), the same SOCSO as locals, and are excluded from EIS.
Marital status
Marital statusUsed for tax reliefs. "One earns" means your spouse has no income: you get RM4,000 spouse relief (and a RM400 rebate on lower incomes).
Children (under 18)Children under 18, for child tax relief. Single parents can claim it too. Older or disabled children are under Tax reliefs.
0
Tax residency
Tax residencyResident if you stay 182+ days in Malaysia a year. Non-residents pay a flat 30% with no reliefs.
First category (under 60) covers workplace injury + invalidity. Second (age 60+) is employer-only injury cover.
Advanced options
How much YOU contribute to EPF from your salary. Statutory is 11%; you can choose to contribute more.
How much your EMPLOYER adds to your EPF on top of your salary. Statutory is 13% (salary RM5,000 or below) or 12% (above RM5,000).
EIS contribution
EIS contributionEmployment Insurance helps if you lose your job. 0.2% from you and 0.2% from your employer.
SKBBK / Lindung 24 Jam
SKBBK / Lindung 24 JamLindung 24 Jam covers non-work accidents around the clock (0.75% capped). From 8 Jul 2026 it is voluntary for Malaysians/PRs (enrolled by default, you can opt out) but stays mandatory for foreign workers.
Zakat is a tax rebate: every ringgit you pay reduces your tax by a ringgit.
RM

Rebate against tax

Tax reliefs (YA 2026)
Older or disabled children
18+ diploma or degreeRM 8,000 each. Diploma or higher in Malaysia, degree or higher abroad.
0
18+ pre-universityRM 2,000 each, for A-level, matriculation or foundation studies.
0
Disabled childrenRM 8,000 each, any age. Don't count them under children under 18 as well.
0
Disabled, 18+ studyingA further RM 8,000 each.
0
You are disabled (OKU)
You are disabled (OKU)A further RM 7,000 relief.
What you spent this year

Enter the full amount; each relief is capped at its limit for you.

Books, phone, computer, internet, gym membership.
RM

Up to RM 2,500

Sports equipment, entry and training fees, competitions.
RM

Up to RM 1,000

Serious illness, fertility treatment, vaccines (RM1,000 within), dental (RM1,000 within), check-ups (RM1,000 within), and learning-disability therapy for children.
RM

Up to RM 10,000

Medical treatment, check-ups and carer costs for parents or grandparents.
RM

Up to RM 8,000

Premiums for you, your spouse and, from YA 2026, your children.
RM

Up to RM 4,000

Premiums for you, your spouse and, from YA 2026, your children.
RM

Up to RM 3,000

Private Retirement Scheme contributions.
RM

Up to RM 3,000

Net deposits into SSPN for your children (deposits minus withdrawals).
RM

Up to RM 8,000

Registered childcare, kindergarten or after-school centre for a child up to 12.
RM

Up to RM 3,000

For a child up to 2, once every 2 years.
RM

Up to RM 1,000

Approved diploma, degree, Masters or PhD, or upskilling courses (RM2,000 within).
RM

Up to RM 7,000

SPA signed 2025–2027. Up to RM7,000 for a home up to RM500k, RM5,000 up to RM750k.
RM

Up to RM 7,000

Installing an EV charger, a food-waste composter or grinder, or home CCTV.
RM

Up to RM 2,500

Entrance fees to museums, theme parks and cultural shows in Malaysia, for Visit Malaysia 2026.
RM

Up to RM 1,000

Equipment for you, your spouse, child or parent with a disability.
RM

Up to RM 6,000

Claim SOCSO and EIS
Claim SOCSO and EISYour own SOCSO and EIS contributions, up to RM 350. Your monthly PCB only includes it if you give your employer a TP1 form.
RM

Anything not listed above

What your employer adds

Into your EPF account this month

RM 1,200.00

You put in RM 550.00, your employer adds RM 650.00.

Akaun Persaraan
RM 900.00
Akaun Sejahtera
RM 180.00
Akaun Fleksibel
RM 120.00

In a year, that's RM 14,400.00 growing in your retirement savings.

ContributionYouEmployerEPFRM 550.00RM 650.00SOCSORM 24.75RM 86.65SKBBKRM 37.15RM 0.00EISRM 9.90RM 9.90

Total cost to your employer

Your salary plus RM 746.55 in contributions

RM 5,746.55

Monthly take-home pay

Monthly take-home pay: RM 4,268.20

RM 4,268.20

RM 731.80 deducted from RM 5,000.00

Monthly take-home pay: RM 4,268.20

B4 — B40RM 4,840 – RM 5,859 / month

This band is based on your salary alone — we haven't added a spouse or anyone else in your household.

Monthly PCB (MTD)

RM 1,320.00 projected income tax this year

RM 110.00
EPF (you)
RM 550.00
SOCSO (you)
RM 24.75
SKBBK (you)
RM 37.15
EIS (you)
RM 9.90
PCB tax / mo
RM 110.00
Total cut / mo
RM 731.80

Where your salary goes

Gross monthly RM 5,000.00 breakdown: Take-home RM 4,268.20 (85.4%), EPF RM 550.00 (11.0%), SOCSO RM 24.75 (0.5%), SKBBK RM 37.15 (0.7%), EIS RM 9.90 (0.2%), PCB (tax) RM 110.00 (2.2%).

  • Gross monthly

    RM 5,000.00

  • Take-homeRM 4,268.2085.4%
  • EPFRM 550.0011.0%
  • SOCSORM 24.750.5%
  • SKBBKRM 37.150.7%
  • EISRM 9.900.2%
  • PCB (tax)RM 110.002.2%

How your income tax is worked out

Per year
Taxable annual income
RM 60,000.00
Less: total reliefs
-RM 13,000.00
Chargeable income
RM 47,000.00
Tax before rebates
RM 1,320.00
Less: rebates
-RM 0.00
Less: zakat rebate
-RM 0.00
Annual tax payable
RM 1,320.00

Estimate only. LHDN's official MTD/PCB computation may differ slightly. Verify against your EA form before filing.

Example scenarios

  • RM5,000/month, single

    Monthly tax deduction after standard reliefs.

    ≈ RM110 PCB

  • RM10,000/month, single

    Higher tax bands lift the monthly deduction.

    ≈ RM929 PCB

Understanding the numbers

How the figures above are worked out — the rules, rates and reasoning behind every line.

Estimates only. Results are for planning purposes and may differ from official figures. Confirm against the relevant authority before making financial decisions.

What is PCB?

PCB (Potongan Cukai Bulanan), also called MTD (Monthly Tax Deduction), is income tax your employer deducts from your salary each month and pays to LHDN on your behalf.

It's a prepayment of your annual income tax. If too much is deducted, you get a refund when you file; too little, and you top up.

How PCB is calculated

Your annual chargeable income is your gross income minus reliefs (individual RM9,000, EPF up to RM4,000, spouse, children and more). Progressive tax rates from 0% to 30% then apply.

Rebates reduce the tax further: a RM400 individual rebate applies if your chargeable income is RM35,000 or less, and zakat paid is deducted ringgit-for-ringgit.

We then apply LHDN's official MTD (Monthly Tax Deduction) computerised method: the projected annual tax after rebate is spread over 12 months and rounded up to the next 5 sen, exactly as LHDN prescribes. For a steady salary this matches your payslip; bonuses, mid-year changes and employer-applied TP1 reliefs are handled separately.

Reliefs that lower your PCB

Common reliefs include EPF and life insurance, lifestyle expenses, spouse relief, and child relief. The more you claim, the lower your chargeable income and your PCB.

Enter your additional annual reliefs in the calculator to see your PCB drop in real time.

Frequently asked questions

What does PCB stand for?

PCB is Potongan Cukai Bulanan — Malaysia's Monthly Tax Deduction (MTD). It's income tax withheld from your salary each month.

Is PCB the same as income tax?

PCB is a monthly prepayment of your annual income tax. Your final tax is settled when you file your return; PCB is credited against it.

Can I get a PCB refund?

Yes. If your total PCB for the year exceeds your actual tax liability — for example due to extra reliefs — LHDN refunds the difference after you file.

Does zakat reduce my PCB?

Yes. Zakat is a tax rebate in Malaysia: every ringgit of zakat paid reduces your tax payable ringgit-for-ringgit, lowering your PCB.

Government references

Every figure is based on official Malaysian sources. Always confirm against the originals before filing or making financial decisions.

Formula governance

Formula version
YA 2026.1
Effective date
1 Jan 2026
Government source
LHDN (MTD/PCB schedule)
Last updated
3 Oct 2026
GuideMalaysian Salary Guide 2026How EPF, SOCSO, EIS, SKBBK and PCB turn your gross salary into take-home pay, with worked examples at YA 2026 rates.

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