LHDN PCB Monthly Tax Deduction Calculator
Malaysia's PCB is the monthly income tax automatically deducted from your salary by employer. Calculate exact deduction based on 2026 tax brackets with eligible reliefs.
| Annual gross salary | — |
| Annual EPF deduction (max RM4,000 relief) | — |
| Annual individual relief | — |
| Annual spouse relief | — |
| Annual children relief (RM2,000 each) | — |
| Annual lifestyle relief | — |
| Annual chargeable income | — |
| Annual tax (progressive 0-30%) | — |
| Monthly PCB deduction | — |
PCB (Potongan Cukai Berjadual) is Malaysia's monthly income tax deduction system. Your employer deducts PCB from each paycheck based on LHDN's schedule. This calculator estimates your monthly PCB and net salary using 2026 tax brackets and applicable reliefs (individual, spouse, children, lifestyle, EPF, etc.). Final settlement occurs at e-Filing in March/April of the following year.
2026 Malaysia Income Tax Brackets
Progressive rates: RM0-5,000: 0%. RM5,001-20,000: 1%. RM20,001-35,000: 3%. RM35,001-50,000: 8%. RM50,001-70,000: 13%. RM70,001-100,000: 21%. RM100,001-400,000: 24%. RM400,001-600,000: 24.5%. RM600,001-2,000,000: 25%. Above RM2M: 30%. Chargeable income = gross annual income minus all eligible reliefs and exemptions.
Major Tax Reliefs You Should Claim
Common reliefs many Malaysians forget: (1) Individual RM9,000: automatic for resident taxpayers. (2) Spouse RM4,000: if your spouse has no income and you file jointly. (3) Children RM2,000 each: under 18, or RM8,000 if 18+ in tertiary studies. (4) EPF + SOCSO up to RM4,000 combined. (5) Lifestyle RM2,500: books, tablets, internet subscription, gym membership, sports equipment. (6) Medical insurance for self/spouse/child RM3,000. (7) SSPN savings RM8,000: National Education Savings Scheme. (8) Net deposits to PRS RM3,000.
PCB vs Annual Tax Filing
PCB is a monthly estimate. The exact tax is calculated when you file your annual return (Form BE or Form B for self-employed) by April 30 of the following year. If PCB collected exceeds actual tax, you get a refund. If PCB is less than actual tax (common if you have side income, rental, or didn't update employer about reliefs), you must top up the difference. PCB does NOT consider reliefs the employee hasn't notified the employer about — file Form TP1 to declare additional reliefs and reduce PCB throughout the year. Source: LHDN Hasil, Income Tax Act 1967.
Last updated May 2026. Sources: LHDN Hasil.