PCB calculator 2026
Checked by Gabriela Ruiz, financial analyst, against the official sources
PCB (potongan cukai bulanan), also called MTD, is the income tax your employer deducts every month and pays to LHDN on your behalf. This calculator follows the LHDN computerised method: it projects your salary for the year, subtracts EPF and personal reliefs, applies the resident tax bands and splits the tax into monthly amounts.
A single employee on RM 5,000.00 has an estimated chargeable income of RM 47,000.00 for the year and pays RM 110.00 PCB a month.
Estimate only. Your employer's payslip and LHDN remain authoritative.
Resident income tax bands
RM0 to RM5,000: 0%
RM5,000 to RM20,000: 1%
RM20,000 to RM35,000: 3% (tax on the first RM20,000: RM150)
RM35,000 to RM50,000: 6% (tax on the first RM35,000: RM600)
RM50,000 to RM70,000: 11% (tax on the first RM50,000: RM1,500)
RM70,000 to RM100,000: 19% (tax on the first RM70,000: RM3,700)
RM100,000 to RM400,000: 25% (tax on the first RM100,000: RM9,400)
RM400,000 to RM600,000: 26% (tax on the first RM400,000: RM84,400)
RM600,000 to RM2,000,000: 28% (tax on the first RM600,000: RM136,400)
Above RM2,000,000: 30%
How the PCB formula works
LHDN's formula is PCB = [(P - M) x R + B - (Z + X)] / (n + 1). P is your projected chargeable income for the year, M and R are the start and rate of your tax band, B is the tax on M after rebate, Z is zakat and X is PCB already paid this year. n + 1 is the number of months left, including the current one.
P subtracts your personal relief of RM9,000, EPF relief up to RM4,000, spouse relief of RM4,000 when your spouse has no income, and RM2,000 for each child under 18. Other reliefs, such as SOCSO and EIS (up to RM350 a year), only count if you declare them to your employer on form TP1.
The result is cut to two decimals and rounded up to the nearest 5 sen. If it comes to less than RM10, nothing is deducted.
PCB calculation example (kiraan PCB)
Take a single employee on RM 5,000.00 in January. EPF for the month is RM 550.00 (K1). The formula assumes the same EPF for the other 11 months, capped so the year's EPF relief stays within RM4,000: K2 = RM 313.64.
P = (5,000 - 550.00) + (5,000 - 313.64) x 11 - 9,000.00 = RM 47,000.00. That falls in the band starting at RM35,000, so M = 35,000.00, R = 6% and B = 600.00.
Tax for the year = (47,000.00 - 35,000.00) x 6% + 600.00 = RM 1,320.00. Divided over n + 1 = 12 months and rounded up to 5 sen, the PCB is RM 110.00 a month.
This is the same pengiraan potongan cukai bulanan (monthly tax deduction calculation) that LHDN's own PCB calculator performs. For the final tax for the year, use the income tax calculator.
When PCB starts: single and married
With standard reliefs only, our engine first deducts PCB at about RM 3,780.00 a month for a single employee below 60. A married employee whose spouse has no income starts at about RM 4,340.00, and with two children under 18 at about RM 4,670.00. Below these salaries the yearly tax is cancelled by the rebate, or the monthly amount is under RM10 and is not deducted.
The table below shows PCB for each of these three cases at common salaries.
PCB on a bonus
A bonus is additional remuneration. Under LHDN's computerised method your employer works out the tax for the whole year with the bonus included, takes off the tax already covered by your normal monthly PCB, and deducts the difference in the month the bonus is paid. That is why the PCB on a bonus month is much higher than usual.
The bonus is not taxed twice and there is no separate bonus tax. When you file Form BE, the bonus is part of your income for the year like the rest of your pay, and the PCB deducted on it counts towards your tax. Try your salary plus bonus in the income tax calculator to see the year's figure.
How to reduce your PCB legally
PCB only reflects what your employer knows. Tell your employer your correct tax status (single, or married with a spouse who has no income) and the number of children you claim, so the right reliefs go into the formula.
Declare other reliefs on form TP1: lifestyle purchases, medical costs, insurance, education fees and your SOCSO and EIS contributions (up to RM350 a year). LHDN's TP1 is filled in by you and handed to your employer without receipts, and PCB is adjusted from that month. Keep the receipts for your own records.
Zakat paid through salary deduction reduces PCB ringgit for ringgit, because zakat (Z) is subtracted inside the formula. None of this changes the tax you owe for the year; it only brings the monthly deductions closer to it, so you wait less for a refund.
PCB at common salaries 2026
Monthly PCB in ringgit for an employee below 60 on the same salary every month from January, with standard reliefs only (individual, EPF, spouse and child relief as listed). The figures are computed by our engine using the LHDN computerised formula. They are not LHDN's official Schedule of MTD (Jadual PCB). Employers may use either the schedule or the computerised method, so your payslip can differ slightly, and it will whenever you have a bonus, allowances or reliefs declared on form TP1.
| Gross (RM) | Single | Married, spouse not working | Married, spouse not working, 2 children |
|---|---|---|---|
| 3,000.00 | 0.00 | 0.00 | 0.00 |
| 4,000.00 | 16.70 | 0.00 | 0.00 |
| 5,000.00 | 110.00 | 90.00 | 70.00 |
| 6,000.00 | 207.50 | 170.85 | 134.20 |
| 7,000.00 | 324.20 | 280.85 | 244.20 |
| 8,000.00 | 514.20 | 450.85 | 387.50 |
| 10,000.00 | 929.20 | 845.85 | 767.50 |
| 12,000.00 | 1,429.20 | 1,345.85 | 1,262.50 |
| 15,000.00 | 2,179.20 | 2,095.85 | 2,012.50 |
Examples
| Gross (RM) | PCB | Net pay |
|---|---|---|
| 3,000.00 | 0.00 | 2,649.35 |
| 4,000.00 | 16.70 | 3,515.65 |
| 5,000.00 | 110.00 | 4,305.35 |
| 6,000.00 | 207.50 | 5,090.85 |
| 8,000.00 | 514.20 | 6,564.15 |
| 10,000.00 | 929.20 | 7,929.15 |
| 15,000.00 | 2,179.20 | 11,129.15 |
| 20,000.00 | 3,429.20 | 14,329.15 |
Questions
At what salary do I start paying PCB?
For a single employee below 60 with only standard reliefs, at about RM 3,780.00 a month. Married with a non-working spouse it is about RM 4,340.00, and about RM 4,670.00 with two children under 18.
Is PCB my final tax?
It can be. Since YA2014, an employee with only employment income whose PCB was deducted, and who meets LHDN's other conditions, may choose not to file Form BE; the PCB is then treated as the final tax. If you want reliefs you did not declare on TP1, or a refund, you must file Form BE, and LHDN then works out the actual tax.
How is PCB calculated on a bonus?
Your employer works out the year's tax with the bonus included, subtracts the tax already covered by your normal PCB, and deducts the difference in the bonus month. The bonus is taxed once, as part of your yearly income.
Is there an official PCB table for 2026?
Yes. LHDN publishes a Schedule of MTD (Jadual PCB) and a computerised calculation method, and employers may use either. The table on this page is computed by our engine with the computerised formula, so it is a close guide, not the official schedule.
How can I reduce my PCB?
Give your employer the right tax status and children, and declare other reliefs and zakat on form TP1. This lowers the monthly deductions but not the tax you owe for the year.
Does being married reduce PCB?
Yes, if your spouse has no income you get RM4,000 spouse relief and a larger rebate. Each child under 18 adds RM2,000 of relief. On RM 6,000.00 the PCB falls from RM 207.50 single to RM 170.85 married and RM 134.20 with two children.
Where do I find the PCB deducted for the whole year?
On your Form EA, Part D, which your employer must give you by the last day of February. You enter that total in Form BE. See the EA form guide.