PCBCalculatorMY

Malaysia PCB Calculator 2026

Estimate your monthly Potongan Cukai Bulanan (Monthly Tax Deduction) under Lembaga Hasil Dalam Negeri (LHDN) tax assessment guidelines using our verified progressive estimator.

Input Parameters

Customize your monthly salary and relief details

RM

Include basic pay + fixed taxable cash allowances

calculated EPF (11%):RM 605.00
RM

Exclude default personal relief (RM9,000) which is already auto-included

Estimated Monthly DeductionTax Year 2026 Compatible
RM 152.50/ month

This is an estimated Potongan Cukai Bulanan (PCB) calculated using the annualized computerized model.

Simulated Annual Taxation Map

Simulated Annual WageRM 66,000.00
Simulated Annual EPFRM 7,260.00
Total Annual reliefsRM 13,000.00
Chargeable IncomeRM 53,000.00

Theoretical Calculations Walk-Through

Personal Tax Relief (Auto-applied)RM 9,000.00
EPF Deduction Relief (Capped at RM4k)RM 4,000.00
Custom Reliefs declaredRM 0.00
Simulated Annual Income Tax PayableRM 1,830.00
This estimation has taken into account standard progressive bracket rates for resident individuals in Malaysia, alongside the LHDN-rebate policy of RM400 for chargeable incomes below RM35,000. For an exact assessment including marital relief variables, request an official assessment at Hasil center or use approved payroll software CP39 file checkers.
Please Note: This calculator provides an estimate only and is not an official LHDN ( Hasil ), KWSP or PERKESO statutory submission tool. Actual PCB, EPF, SOCSO and EIS amounts may vary depending on employee status, residency, tax relief eligibility, rebates (e.g. spouse/children declarations), TP1/TP3 information, prior employment records within the year, and official updates. Please verify calculation figures against official LHDN portal, KWSP booklets, PERKESO schedules, or consult with a certified payroll/tax compliance specialist.

How PCB Is Evaluated in Malaysia

The Inland Revenue Board of Malaysia (LHDN) implements an annualized computerized formula to calculate PCB. When your company processes monthly payroll, they simulate your annual gross income by multiplying your current taxable earnings by 12.

The software then deducts statutory allowances, including the default RM9,000 personal tax relief and compulsory Employee EPF contributions capped at RM4,000. The remaining Chargeable Income is subjected to Malaysian progressive interest bands to resolve simulated annual tax liability, which is divided by 12 to resolve monthly deduction.

Lowering Your PCB With Form TP1

Employees do not have to wait until April tax e-Filing to claim deductions and lifestyle benefits. In accordance with LHDN directives, you can utilize the Borang TP1 (TP1 Form).

By reporting eligible medical, lifestyle, parental or dental purchase declarations progressively to your Human Resource officer, company payroll systems can adjust monthly deductible ratios directly, lowering your monthly tax holdings immediately and bolstering monthly household cash flow.

Frequently Asked Questions (FAQs)

PCB is a monthly withholding tax system where employers deduct income tax directly from an employee's salary and forward it to LHDN to pay down their annual personal tax progressively.

Related Calculators & Worksheets

PCB Tax EstimatorGross-to-Net Salary CalculatorAnnual Income Tax CalculatorAnnual Bonus PCB CalculatorEPF (KWSP) Contribution Calculator

Verified Official Government Sources

We encourage you to audit and verify your tax/salary breakdowns against the latest official Malaysian government directives and statutory booklets:

LHDN / HASiL (Inland Revenue Board)

Official agency governing personal income tax e-Filing, CP39, and PCB computerized policies.

KWSP / EPF (Employees Provident Fund)

Mandatory retirement savings schema, interest rates, and Form 17A contribution policies.

PERKESO / SOCSO (Social Security)

Disability schemas, table schedules, and standard employer/employee Category 1/2 rates.

PERKESO EIS / SIP (Employment Insurance)

Job loss safety plans, application process, and 0.2% rate policies.