KiraGaji.my

PCB Calculator Malaysia 2026

Calculate your Monthly Tax Deduction (PCB / MTD) instantly using the latest 2026 LHDN tax brackets — including EPF, SOCSO, EIS and tax reliefs. Free, and your data never leaves your browser.

Calculation Details

Income
RM

Salary before any deductions

Personal Details

Category 1 — Single

Zakat
RM

Income zakat you pay each month. Leave blank if none.

Results Summary

Estimate for 2026

Estimated Payslipkiragaji.my

Monthly Net Salary

RM 4,307.10/month

Effective tax 2.17%Category 1 (Single)

Income CategoryDOSM HIES 2024
B40B4~40% of Malaysian households

Group B40 in Malaysia · RM 4,842.00 – RM 5,858.00/month

B40M40T20

Range source: DOSM HIES 2024

kiragaji.my

This is an estimate only. Actual results may vary depending on the information provided.

Understanding your PCB (Monthly Tax Deduction)

PCB stands for Potongan Cukai Bulanan — the monthly income tax instalment deducted from your salary and paid to LHDN by your employer. This PCB calculator applies the same computation your payroll department uses, so you can verify the deduction on your payslip or estimate the impact of a raise before it lands.

How PCB is calculated
Your chargeable income is your gross salary minus EPF (up to RM4,000 a year) and approved tax reliefs. The 2026 progressive tax brackets are applied to the annualised figure, and the result is divided across the remaining months of the year.
PCB vs annual income tax
PCB is a prepayment, not the final bill. After e-Filing, LHDN reconciles what you paid against what you owe — claim all your reliefs during the year via Form TP1 so your monthly deduction stays accurate and your refund (or top-up) stays small.
Bonus and commission months
Additional remuneration is added to your annualised income and the year's tax is recomputed, so PCB in a bonus month reflects the tax on that extra income rather than a separate bonus rate. Add the bonus to your gross figure above to see the month's deduction.
Looking for take-home pay?
If you want the full net-salary picture — gross pay, every statutory deduction and your take-home figure — try the Malaysia salary calculator, which uses the same 2026 engine.

PCB calculator FAQ

What is PCB (Potongan Cukai Bulanan)?

PCB, or Monthly Tax Deduction (MTD) in English, is the income tax instalment your employer deducts from your salary every month and remits to LHDN (the Inland Revenue Board of Malaysia). It spreads your annual income tax across 12 months so you don't face one large bill at tax season.

How is PCB calculated in Malaysia?

LHDN's computerised MTD method annualises your income: your monthly wage is projected across the year, EPF relief (capped at RM4,000 a year) and the combined SOCSO and EIS relief (capped at RM350) are deducted along with the RM9,000 individual relief and anything you declare on Form TP1. The 2026 progressive brackets are applied to that chargeable income, the annual tax is spread over the remaining months, and the result is rounded up to the nearest 5 sen. If the figure comes to less than RM10, no PCB is deducted at all.

How is PCB calculated on a bonus?

A bonus is not taxed at a flat rate. Payroll adds it to your annualised income for that month, recalculates the total tax for the year, then charges the difference between the new figure and the PCB you would have paid on salary alone. That is why a single bonus month can show a deduction several times larger than usual — you are settling the tax on the extra income in one go, not paying a bonus tax.

Is PCB the same as my final income tax?

Not exactly. PCB is an estimate paid in advance. When you file your annual tax return (e-Filing), the actual tax is computed — if your PCB payments exceed it you get a refund, and if they fall short you pay the difference. Submitting Form TP1 reliefs to your employer keeps PCB closer to your true tax.

How can I reduce my monthly PCB?

Claim tax reliefs — lifestyle, medical, education, insurance, childcare and more — through your employer using Form TP1, or when filing your return. Reliefs reduce your chargeable income, which directly lowers the PCB deducted each month.

What salary level starts paying PCB in Malaysia?

As a rule of thumb, single employees earning above roughly RM3,000 a month start having PCB deducted, after the automatic individual relief of RM9,000 and EPF deductions. The exact threshold depends on your marital status, number of children and reliefs — use the calculator above to check your own figure.

Why does my payslip PCB differ from this calculator?

Almost always because of reliefs. Your employer only applies what you have declared on Form TP1, so if you have claimed reliefs here that your employer does not know about, your real deduction will be higher. Mid-year joiners are the other common case — PCB is spread across the remaining months of the year, so starting in July produces a different monthly figure than the same salary from January. A CP38 instruction from LHDN for tax arrears is also added on top of PCB and is not part of this calculation.