PCB Calculator (MTD)
Free PCB calculator for Malaysia — estimate your monthly tax deduction the way LHDN's formula method works: annualise income, apply your reliefs, then run it through the progressive tax table.
Estimated monthly PCB
- Annual gross income
- RM 60,000.00
- Total reliefs
- RM 13,350.00
- Chargeable income
- RM 46,650.00
- Tax before rebate
- RM 1,299.00
- Rebate
- − RM 0.00
- Annual tax payable
- RM 1,299.00
Reliefs applied
- Individual reliefRM 9,000.00
- EPF contribution reliefRM 4,000.00
- SOCSO & EIS contribution reliefRM 350.00
Need to add life insurance, lifestyle, medical or SSPN reliefs? Use the full salary calculator, which has an advanced reliefs section.
PCB Table 2026: Tax Deduction by Salary
Monthly PCB for a single Malaysian citizen below 60, no children, no extra reliefs claimed — your own figure above will differ if any of that doesn't match you.
| Gross monthly salary | Monthly PCB |
|---|---|
| RM 2,000.00 | RM 0.00 |
| RM 3,000.00 | RM 0.00 |
| RM 5,000.00 | RM 108.25 |
| RM 8,000.00 | RM 508.63 |
| RM 10,000.00 | RM 921.88 |
| RM 15,000.00 | RM 2,171.88 |
| RM 20,000.00 | RM 3,421.88 |
Worked example: PCB on a RM 5,000 salary
A single Malaysian employee under 60 earning RM 5,000 a month has an annual gross income of RM 60,000. After RM 13,350 of standard reliefs, the chargeable income is RM 46,650. Tax on that is RM 1,299.00. No rebate applies at this income, so the annual tax is RM 1,299.00. Spread over 12 months, the monthly PCB is RM 108.25.
Your own figure can be lower if you claim extra reliefs such as life insurance, medical expenses or children, which you can tell your employer about using Form TP1.
Resident tax brackets (2026)
| Chargeable income (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% |
| 2,000,001 – above | 30% |
Source: LHDN. This calculator uses the simplified annualisation method and evenly spreads annual tax across 12 months — your employer's actual PCB via the official PCB Calculator/e-Data PCB may differ slightly due to rounding.
Common questions
What is the minimum salary before PCB applies in Malaysia?
For a single Malaysian employee with no children, claiming only the standard individual, EPF and SOCSO/EIS reliefs, PCB stays at RM0 up to around RM3,400 a month — above that it starts kicking in gradually. Below this point, the individual relief, EPF relief and RM400 tax rebate combine to bring your chargeable income under the taxable threshold entirely. This crossover point shifts higher if you're married or have children, and lower if you don't contribute to EPF.
How much PCB will I pay for my salary?
There's no single fixed PCB amount for a given salary — it depends on your marital status, number of children, EPF contribution and any additional reliefs you claim, since all of these reduce your chargeable income before tax applies. The lookup table above shows typical amounts for a single filer with no extra reliefs; use the calculator above with your own details for your exact figure.
How is PCB calculated?
PCB is worked out by annualising your monthly pay, subtracting your reliefs to get chargeable income, applying the progressive tax rates, deducting any rebate, and spreading the resulting annual tax across the months of the year. The worked example above shows each step with real numbers.
Is PCB the same as income tax, and can I get a refund?
PCB (also called MTD) is an advance payment of your annual income tax, deducted by your employer and paid to LHDN. When you file your return, the actual tax is compared with the PCB already paid: if you paid too much you get a refund, and if too little you pay the balance.
What is Form TP1 and how does it lower my PCB?
Form TP1 is a form you can give your employer to declare extra reliefs and deductions such as life insurance, medical expenses or education fees. Your employer can then take them into account so that your monthly PCB better matches your real tax.