PCB calculator 2026
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.
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 with only standard reliefs, PCB starts once the yearly chargeable income is high enough that tax exceeds the rebate and the monthly amount reaches RM10. Enter your salary above to see where you land.
Is PCB my final tax?
No. PCB is a prepayment. You still file your return (Form BE) and LHDN refunds any overpayment or asks for the balance.
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.