Tax Tools

PCB Calculator Malaysia 2026 — Monthly Tax Deduction (Potongan Cukai Bulanan)

Your employer deducts PCB (Potongan Cukai Bulanan) from your salary every month — but most Malaysians don't know if the amount is correct. Enter your details below to estimate your monthly PCB, see how reliefs reduce it, and find out if you're on track for a refund when you file.

📅 Updated: April 2026 ⏱ Read time: 6 min ✅ YA 2025 (filed 2026)

PCB Calculator 2026 (Potongan Cukai Bulanan)

Estimate your monthly PCB deduction based on your salary, marital status, and reliefs declared via Form TP1.

Income

Monthly Gross Salary (RM)

Monthly Bonus / Commission (RM)

Enter 0 if you have no regular bonus. One-off annual bonuses cause a PCB spike in that month.

Personal Details

Marital Status

Number of qualifying children under 18

RM 2,000 relief per child (children 18+ studying full-time also qualify)

Reliefs declared to employer (TP1)

If you have NOT submitted Form TP1 to your HR, leave all at 0 — your employer only applies RM 9,000 personal relief.

Life insurance / Takaful premiums (annual RM, max 3,000)

Medical / Education insurance (annual RM, max 3,000)

Lifestyle relief (books, internet, gym, max 2,500)

Education fees for self (annual RM, max 7,000)

Estimated Monthly PCB

RM 0

Monthly gross salary RM 0

Monthly EPF deduction (11%) RM 0

Monthly PCB deduction RM 0

Monthly SOCSO/EIS (est.) RM 0

Estimated monthly take-home RM 0

Annual Tax Breakdown

Item	Amount
Annual gross income	RM 0
Less: EPF relief (max RM 4,000)	RM 0
Less: Personal relief (RM 9,000)	RM 9,000
Less: Spouse relief	RM 0
Less: Child relief	RM 0
Less: Insurance reliefs	RM 0
Less: Lifestyle + Education	RM 0
Chargeable income	RM 0
Estimated annual tax	RM 0
Effective tax rate	0.0%

Important: This is an estimate. Your actual PCB depends on your exact TP1 declaration to your employer. Use LHDN's official e-PCB system for the precise figure.

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Malaysia PCB Rate Table 2026 (YA 2025) — Single, No Children

The table below shows estimated monthly PCB for a single employee with no additional TP1 declarations (only the standard RM 9,000 personal relief applied). Actual PCB varies based on reliefs declared.

Monthly Gross Salary	Monthly EPF (11%)	Est. Monthly PCB	Monthly Take-Home (est.)	Effective Annual Rate
RM 2,500	RM 275	RM 0	RM 2,210	0.0%
RM 3,000	RM 330	RM 5	RM 2,647	0.2%
RM 3,500	RM 385	RM 20	RM 3,075	0.7%
RM 4,000	RM 440	RM 45	RM 3,495	1.4%
RM 5,000	RM 550	RM 110	RM 4,320	2.6%
RM 6,000	RM 660	RM 205	RM 5,115	4.1%
RM 7,000	RM 770	RM 320	RM 5,888	5.5%
RM 8,000	RM 880	RM 450	RM 6,641	6.8%
RM 10,000	RM 1,000	RM 740	RM 8,236	8.9%
RM 12,000	RM 1,200	RM 1,060	RM 9,718	10.6%
RM 15,000	RM 1,500	RM 1,620	RM 11,850	13.0%
RM 20,000	RM 2,000	RM 2,790	RM 15,187	16.7%

EPF: 11% employee rate. PCB estimates based on single status, no TP1 declarations beyond personal relief. SOCSO/EIS (≈RM 9–20/month) not shown. Figures are approximate — use the calculator above for your specific situation.

How PCB is Calculated: The LHDN Formula Explained

Many Malaysians assume PCB is a fixed percentage of their salary — it is not. PCB is a progressive monthly prepayment based on an estimate of your annual tax liability.

Step	What LHDN Does	Example (RM 6,000/month salary, married, 1 child)
1	Estimate annual gross income	RM 6,000 × 12 = RM 72,000
2	Less: EPF relief (capped RM 4,000)	RM 72,000 − RM 4,000 = RM 68,000
3	Less: Personal relief (RM 9,000)	RM 68,000 − RM 9,000 = RM 59,000
4	Less: Spouse relief if non-working (RM 4,000)	RM 59,000 − RM 4,000 = RM 55,000
5	Less: Child relief (RM 2,000 per child)	RM 55,000 − RM 2,000 = RM 53,000
6	Apply progressive tax brackets	Tax on RM 53,000 ≈ RM 5,710
7	Divide by 12 = monthly PCB	RM 5,710 ÷ 12 ≈ RM 476/month

If you have NOT submitted Form TP1 to your employer, Steps 4 and 5 are skipped — your PCB will be higher than necessary. Submitting TP1 is the single most impactful thing you can do to reduce your monthly take-home deduction.

5 Ways to Reduce Your Monthly PCB

Submit Form TP1 to your employer immediately

TP1 is the single most important PCB reduction action. Without it, your employer applies only the RM 9,000 personal relief. With TP1, you can claim spouse relief (RM 4,000), children (RM 2,000/child), life insurance (up to RM 3,000), and more. A married employee with one child and a non-working spouse can reduce their chargeable income by RM 10,000 just from TP1 reliefs. Submit annually in January, or any time your circumstances change. Download TP1 from hasil.gov.my.

Declare your life insurance / Takaful contributions

Life insurance or Family Takaful premiums are deductible up to RM 3,000 per year via TP1. If you pay RM 250/month in premiums, that is RM 3,000/year — the maximum. At the 13% tax bracket (RM 50K–70K income), claiming this relief reduces your annual tax by RM 390 and your monthly PCB by RM 32.50. Most employees with insurance policies forget to declare this because it requires submitting a TP1 update to HR.

Claim lifestyle and medical insurance reliefs

Lifestyle relief (up to RM 2,500/year) covers internet bills, gym memberships, books, computers, and sports equipment — expenses you likely already pay. Medical/education insurance premiums up to RM 3,000/year are separately deductible. Together, these two reliefs can reduce your chargeable income by RM 5,500/year, saving RM 715/year in tax (at the 13% bracket) or RM 59.58/month in PCB.

Make voluntary EPF contributions (up to RM 4,000 tax relief cap)

Employee EPF contributions are tax-deductible up to RM 4,000/year. If your standard 11% EPF contribution is below RM 4,000/year (salary under RM 36,364/year), you can top up voluntarily via i-Saraan or Self Contribution to hit the RM 4,000 cap. Every ringgit contributed voluntarily reduces your chargeable income by one ringgit, up to the cap — saving tax at your marginal bracket rate while also building retirement savings.

File Form BE early and claim ALL reliefs — get your overpaid PCB back

PCB is calculated on a simplified relief basis. When you file Form BE with all your actual reliefs (medical expenses, parents' care, education fees, sports equipment, etc.), your real tax liability is almost always lower than your total PCB paid. The difference comes back as a tax refund — typically within 2–4 weeks for e-Filing with MyTax bank account update. The average Malaysian refund is RM 200–800. File via ezhasil.hasil.gov.my before May 15 (Form BE e-Filing grace period).

PCB vs Annual Tax: Why You Usually Get a Refund

Your employer calculates PCB conservatively — they can only apply reliefs you've declared via TP1. Most employees claim additional reliefs when filing Form BE that were not in their TP1, resulting in a refund.

Scenario	Annual PCB Paid	Actual Tax (with all reliefs)	Result
RM 5,000/mth, single, no TP1	RM 1,320	RM 720 (with lifestyle + insurance reliefs)	Refund RM 600
RM 7,000/mth, married, 2 kids, TP1 submitted	RM 2,640	RM 2,100 (with medical + education)	Refund RM 540
RM 10,000/mth, single, no TP1	RM 8,880	RM 8,100 (with lifestyle + insurance + parents)	Refund RM 780
RM 12,000/mth, received RM 30K bonus in Dec	RM 18,300	RM 16,500 (actual income + reliefs)	Refund RM 1,800

Examples are illustrative. Actual refund depends on all reliefs claimed. Bonus income creates large PCB spikes in the month received — these are almost always partially refunded at filing.

To see your full tax picture (not just PCB), use the Malaysia Income Tax Calculator — enter your annual income and all reliefs to see your true annual tax liability and compare it against your total PCB paid.

Calculate your full annual tax picture

The PCB calculator estimates your monthly deduction. The annual tax calculator shows your exact chargeable income, effective rate, and all reliefs — use both together to know if you are over- or under-paying.

Malaysia Income Tax Calculator →

Frequently Asked Questions — PCB Malaysia

What is PCB (Potongan Cukai Bulanan) in Malaysia?

PCB stands for Potongan Cukai Bulanan — the monthly tax deduction automatically deducted from your salary by your employer under the Schedular Tax Deduction (STD) system. Your employer calculates your estimated annual income, estimates your annual tax liability, divides it by 12, and deducts that amount monthly. PCB is not a final tax — it is a prepayment against your annual tax assessment. When you file Form BE (April/May), LHDN reconciles your total PCB paid against your actual tax liability. If you overpaid PCB, you get a refund. If your PCB was insufficient, you owe the difference.

How is PCB calculated in Malaysia?

LHDN calculates PCB using the Schedular Tax Deduction formula: (1) Estimate your annual gross income (monthly salary × 12). (2) Subtract employee EPF contributions (up to RM 4,000 per year). (3) Subtract SOCSO/EIS contributions. (4) Subtract your applicable personal reliefs (minimum: RM 9,000 personal relief + RM 4,000 spouse relief if married with non-working spouse). (5) Apply the progressive tax brackets to the remaining chargeable income. (6) Divide the resulting annual tax by 12 to get your monthly PCB. The calculator above follows this methodology. Note: your actual employer calculation may differ slightly based on specific reliefs you've declared on Form TP1.

Why is my PCB different from what this calculator shows?

Several factors can cause your actual PCB to differ: (1) Reliefs you declared to your employer via Form TP1 — if you haven't submitted TP1, your employer uses only the standard personal relief. (2) Bonus or commission income in certain months — one-time payments cause a spike in that month's PCB because LHDN treats it as if you'll earn that amount every month. (3) Overtime or allowances. (4) Your exact SOCSO contribution tier. (5) EPF voluntary contributions above 11%. Use this calculator as an estimate. For the exact LHDN calculation, use the e-PCB portal at e.hasil.gov.my, or ask your HR department to show you the TP3 worksheet.

How do I reduce my monthly PCB deduction?

You reduce PCB by declaring additional reliefs to your employer via Form TP1 (submitted once a year or when circumstances change). Key reliefs that reduce PCB: (1) Spouse relief RM 4,000 if your spouse has no income. (2) Child relief RM 2,000 per qualifying child under 18. (3) Life insurance/Takaful premiums up to RM 3,000/year. (4) Medical/education insurance premiums up to RM 3,000/year. (5) Lifestyle relief (books, gym, internet) up to RM 2,500/year. (6) Education fees up to RM 7,000/year for yourself. Without a submitted TP1, your employer applies only the default personal relief of RM 9,000 — causing PCB to be higher than necessary. Submit TP1 at the start of each year.

Is PCB the same as income tax?

PCB is a prepayment of income tax, not a separate tax. Your final income tax is determined when you file Form BE (employment income) or Form B (business income) with LHDN. PCB is calculated on estimated income and standard reliefs — your actual tax filing will include all reliefs you qualify for, which are often more than what your employer knows about. The result: most salaried Malaysians who file with all their reliefs get a tax refund, because their PCB overpaid their actual tax. The average refund is RM 200–800 for mid-income earners. To get this refund faster, file early (March–April) and ensure your bank account is updated with LHDN via MyTax.

What is Form TP1 and how do I submit it?

Form TP1 (Borang TP1) is the declaration form you submit to your employer to claim reliefs that reduce your monthly PCB. Without TP1, your employer only applies the basic personal relief (RM 9,000). With TP1, you can declare: spouse without income (RM 4,000), children (RM 2,000 each), life insurance (up to RM 3,000), EPF voluntary contributions, medical insurance, lifestyle expenses, and more. To submit TP1: (1) Download it from LHDN's website or get it from your HR. (2) Fill in your reliefs with estimated annual amounts. (3) Submit to your HR/payroll department by January each year (or when your circumstances change). Your employer is required to adjust your PCB within 3 months of receiving TP1.

Can I get a PCB refund if I overpaid?

Yes — and most salaried Malaysians who file with all their reliefs do get a refund. Here is how it works: (1) File Form BE via e-Filing at ezhasil.hasil.gov.my by April 30 (e-Filing grace period: May 15). (2) Declare all reliefs you qualify for — these are not automatically counted in PCB. (3) LHDN calculates your actual tax liability. (4) If Total PCB Paid > Actual Tax = LHDN refunds the difference. Refund timeline: typically 2–4 weeks for e-Filing with direct bank credit. Common reason for larger-than-expected refunds: declaring lifestyle, medical, and education reliefs that were not included in TP1. If LHDN owes you money, file as early as possible — refunds go out on a first-in basis.

Related Tax Guides

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Disclaimer: PCB figures above are estimates based on standard LHDN Schedular Tax Deduction methodology for YA 2025. Your actual PCB may differ based on TP1 declarations, variable income, overtime, allowances, and your employer's payroll calculation. For the official PCB figure, use LHDN's e-PCB system at e.hasil.gov.my or consult your HR department. SmarterPik is not a licensed tax advisor. This content is for educational purposes only. Affiliate disclosure.