PCB / MTD Calculator (Malaysia)

FINANCE INCOME TAX MALAYSIA PCB PAYROLL

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By RECATOOLS Editorial Last reviewed 1 Aug 2026

About this tool

Monthly tax deduction estimate with EPF, SOCSO, spouse and child reliefs

Estimate Malaysia PCB (monthly tax deduction): salary through YA2025/2026 brackets with EPF, SOCSO, spouse and child reliefs. Free, in-browser.

RT-FIN-265 · Finance & Money

Estimate your Malaysian monthly tax deduction (PCB/MTD): annualised salary through the YA2025/2026 resident brackets with EPF, SOCSO/EIS, spouse and child reliefs. Everything runs in your browser.

Monthly salary (RM)

Annual bonus (RM, optional)

Spouse relief (no-income spouse)

Children (under 18)

📅 Research current as of 01 Aug 2026 · Sources: Kernel constants re-verified 2026-08-01 (EPF / PERKESO inputs to PCB). Simplified estimator of LHDN's Computerised Calculation Method; YA2025 resident brackets (unchanged for YA2026 per Budget 2026) with EPF/SOCSO/spouse/child reliefs. Reviewed at each October Budget.

Statutory rates and rules are revised on their own schedules, sometimes without notice — confirm against the responsible agency before relying on these figures.

Estimated PCB / month

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Income tax / year

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Chargeable income

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Effective tax rate

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Gross / year

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Total reliefs

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⚠ Simplified estimate only — not tax advice. Brackets/reliefs as at 2026-06-11 (YA2025 = YA2026); LHDN's e-PCB Plus computation prevails. Verify at hasil.gov.my.

How PCB (monthly tax deduction) works

Enter your monthly salary (RM)

Type your gross monthly salary. The calculator annualises it and automatically deducts EPF, SOCSO and EIS contributions for the relief computation.

Add your annual bonus (optional)

Bonuses count toward your annual taxable income.

Set your family status

Spouse relief (RM4,000, where the spouse has no income) and child relief (RM2,000 per child) reduce chargeable income.

Read the PCB estimate

Results show the estimated monthly tax deduction, annual tax, chargeable income, and total reliefs. Official payroll uses LHDN's fuller formula — actual figures may differ slightly.

How PCB (monthly tax deduction) works

PCB (Potongan Cukai Bulanan, or Monthly Tax Deduction) is how Malaysian income tax is collected from employees: your employer deducts an LHDN-prescribed amount from each payslip, so the annual bill is spread across twelve months instead of landing at filing time.

This calculator estimates that deduction by annualising your salary and bonus, subtracting the standard reliefs — RM9,000 individual (automatic), employee EPF up to RM4,000, SOCSO + EIS up to RM350, optional spouse RM4,000 and RM2,000 per child — and running the result through the resident brackets (0% on the first RM5,000 up to 30% above RM2 million).

The YA2025 brackets remain in force for YA2026: Budget 2026 did not change individual rates. PCB itself is recomputed by payroll each month under LHDN's Computerised Calculation Method, which also tracks accumulated deductions and remaining months — details this simplified estimate intentionally omits.

PCB is generally not your final tax. You still file via e-Filing; reliefs not captured by payroll (medical, lifestyle, education, donations) are claimed there and commonly produce a refund.

Scope: resident individuals with employment income. Non-residents (flat 30%, no reliefs), zakat offsets, and the bonus-month spike treatment are outside this model.

10 Facts About PCB / MTD

PCB (Potongan Cukai Bulanan / Monthly Tax Deduction) is LHDN's mechanism for deducting income tax from salary monthly, so employees avoid a year-end lump sum.

Payroll must use LHDN's Computerised Calculation Method; the legacy PCB lookup tables were superseded by the e-PCB Plus system.

Resident brackets run from 0% (first RM5,000) to 30% (above RM2 million) — unchanged for YA2025 and YA2026.

The RM9,000 individual relief is automatic for all residents.

Employee EPF contributions earn relief up to RM4,000; SOCSO and EIS up to RM350.

Spouse relief is RM4,000 only where the spouse has no total income; child relief is RM2,000 per unmarried child under 18.

Individuals with annual employment income above roughly RM37,333 (after EPF) typically start incurring PCB.

Non-residents are taxed at a flat 30% with no reliefs.

PCB is not final tax — you still file your return (e-Filing) and the difference is refunded or topped up.

This calculator is a simplified estimate: LHDN's official formula also tracks accumulated PCB, remaining months, and details not modelled here.

Frequently Asked Questions

Potongan Cukai Bulanan (Monthly Tax Deduction) — income tax your employer deducts from each month's salary and pays straight to LHDN. It spreads your estimated annual tax across the year.
Annual income (salary × 12 + bonus) minus reliefs (RM9,000 individual, EPF up to RM4,000, SOCSO+EIS up to RM350, spouse/children where applicable), run through the resident brackets, divided by 12.
LHDN's official Computerised Calculation Method also tracks accumulated PCB, remaining months, zakat and other details. This is a simplified estimate — small differences are normal.
No. Budget 2026 left individual tax rates unchanged — the YA2025 brackets continue to apply for YA2026.
Individual RM9,000 (automatic), EPF up to RM4,000, SOCSO+EIS up to RM350, spouse RM4,000 (optional), RM2,000 per child (optional). Other reliefs (medical, education, lifestyle) are excluded — your actual tax may be lower.
It is not suitable — non-residents pay a flat 30% with no reliefs. This calculator is for resident individuals only.
Yes. Bonuses are taxable remuneration and normally attract additional PCB in the month paid. This calculator spreads the effect as an annual average.
For some qualifying employees PCB can be treated as final, but most individuals still file a return via e-Filing; any excess is refunded by LHDN.
As LHDN's guide: annual employment income above roughly RM37,333 (after EPF contributions) typically starts incurring PCB.
No. All calculations run in your browser — your salary figures are never transmitted or stored.

Important — please read.

Simplified estimate only — not tax, financial, or legal advice, and not a substitute for LHDN's Computerised Calculation Method or your payroll's e-PCB Plus output. Accumulated-PCB tracking, zakat, and most optional reliefs are not modelled.

No affiliation. RECATOOLS is not affiliated with, endorsed by, or representing LHDNM/HASiL or any government agency. Names are used for identification only.

Rates as at 2026-06-11. Brackets and reliefs are set at the October Budget per Year of Assessment; the MTD specification is republished each December–January. Verify at hasil.gov.my before acting.

Scope limits: resident individuals, employment income only. Not for non-residents (flat 30%) or business income.

No warranty; limitation of liability. Provided "as is" without warranty of any kind. To the maximum extent permitted by law, RECATOOLS accepts no liability for any loss arising from use of this calculator.

Privacy. All calculations run locally in your browser; no salary or personal data is transmitted or stored.

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PCB / MTD Calculator (Malaysia)