PCB Tax Calculator Malaysia 2026

Use this free PCB Tax Calculator Malaysia to estimate your monthly tax deduction from salary. Enter your income, EPF contribution, tax reliefs, marital status, dependents, and residency status to calculate your estimated MTD/PCB amount.

Enter Details

Monthly Gross Salary (RM)
RM

Your fixed monthly salary before EPF and PCB deductions.

RM
Taxable monthly allowance or recurring cash benefit.
RM
Used to estimate annual taxable employment income.
Non-residents are estimated at a flat 30% rate.
Employee EPF can reduce estimated chargeable income.
Used for spouse relief estimate where applicable.
Spouse relief may apply for married taxpayers.
Estimate uses RM2,000 relief per child.
RM
Insurance, medical, education, lifestyle, SSPN, or other reliefs.
RM
Deducted from estimated monthly PCB if applicable.

This PCB estimate annualizes salary and divides estimated annual tax by 12. Official payroll may use LHDN PCB formulas, current month, accumulated income and employer payroll settings.

What Is a PCB Tax Calculator in Malaysia?

A PCB Tax Calculator Malaysia is an online tool that helps employees and employers estimate Monthly Tax Deduction, also known as PCB or MTD, from employment income. PCB is a monthly income tax instalment deducted from salary and paid to LHDN by the employer.

Best for employees checking payslip tax deductions and employers estimating monthly payroll tax.

For employees, the calculator helps estimate how much income tax may be deducted from monthly salary after considering income, EPF contribution, tax residency, personal reliefs, marital status, children, and zakat or rebates.

For employers and payroll teams, a PCB calculator helps estimate the monthly tax deduction before payroll processing. The final amount may still depend on the official LHDN PCB formula, employee declarations, accumulated year-to-date income, bonus treatment, and employer payroll settings.

Calculator Outputs

What You Can Estimate

Monthly PCB Estimated tax deduction from salary
Annual Tax Estimated yearly income tax
Chargeable Income Income after eligible reliefs
Tax Reliefs EPF, spouse, child and other reliefs
Resident Estimate Progressive tax rate calculation
Non-Resident Estimate Flat tax rate estimate
Example

RM5,000 Monthly Salary

Monthly Salary RM5,000
Employee EPF 11% RM550
Annual Tax Estimate Resident RM1,164
Estimated Monthly PCB RM97
Estimated monthly PCB: RM97

Actual PCB may change based on LHDN rules, personal reliefs, benefits, bonus, zakat, and employer payroll data.

Source: Malaysia Government Monthly Tax Deduction guidance. This section is for general planning only.

How to Use the PCB Tax Calculator Malaysia

Use the PCB calculator by entering your monthly income and the payroll assumptions that affect taxable income. The calculator annualizes your income, estimates eligible reliefs, applies the selected residency treatment, and shows an estimated monthly PCB/MTD amount.

Step-by-Step Guide

Step What To Enter Why It Matters
1 Enter monthly gross salary Base income
2 Add allowance or bonus Taxable income
3 Select residency status Tax method
4 Choose EPF rate Relief estimate
5 Add marital status, children and reliefs Tax reliefs
6 Review monthly or annual PCB Tax estimate

What The Result Shows

The result card shows estimated monthly PCB, annual tax, annual gross income, total reliefs, chargeable income, and the effective tax rate. Use the Monthly and Annual buttons to switch between deduction views.

The Print / Save PDF button can save the PCB result section for checking against a payslip or discussing with payroll.

PCB Calculation Example: RM10,000 Monthly Salary

Here is a simple PCB/MTD example for a single Malaysian tax resident earning RM10,000 per month. This example assumes an 11% employee EPF contribution, RM9,000 individual relief, no children, no spouse relief, no bonus, and no extra tax reliefs.

Monthly Gross Salary RM10,000.00
Estimated Monthly PCB RM748.50
Estimated Annual Tax RM8,982.00

Annual Income and Relief Estimate

Item Calculation Amount
Annual Gross Salary RM10,000 x 12 months RM120,000.00
Employee EPF Relief RM1,100 x 12 months -RM13,200.00
Individual Relief Resident personal relief estimate -RM9,000.00
Estimated Chargeable Income After EPF and personal relief RM97,800.00

Estimated Tax and Monthly PCB

Tax Item Calculation Amount
Estimated Annual Tax Progressive resident tax rates RM8,982.00
Monthly PCB / MTD RM8,982 / 12 months RM748.50
Estimated Monthly Salary After PCB RM10,000 - RM748.50 RM9,251.50

This example is for salary tax planning only. Official PCB may differ because LHDN payroll formulas can consider accumulated income, prior deductions, benefits, bonuses, rebates, and employer payroll settings.

Resident vs Non-Resident PCB Calculation

Tax residency is one of the most important settings in a PCB tax calculator. A Malaysian tax resident is usually estimated using progressive resident income tax rates, while a non-resident may be estimated using a flat non-resident tax treatment.

Residency Comparison

Status Tax Treatment Calculator Impact
Malaysia Tax Resident Progressive resident tax rates Reliefs may apply
Non-Resident Flat non-resident estimate Usually no resident reliefs

Why Residency Matters

Two employees with the same salary can have very different PCB estimates if one is a tax resident and the other is a non-resident. Residency can affect the tax rate, eligibility for reliefs, and the way payroll estimates monthly tax.

If you are unsure about residency status, use the result as a rough estimate and confirm with LHDN or your employer.

How EPF Affects PCB / MTD

Employee EPF contribution can affect PCB because it may reduce estimated chargeable income where the contribution qualifies for tax relief. This is why the PCB calculator includes an employee EPF rate field.

EPF Impact Example

Item Calculation Amount
Monthly Salary Fixed salary RM5,000.00
Monthly EPF RM5,000 x 11% RM550.00
Annual EPF Estimate RM550 x 12 RM6,600.00

What To Remember

EPF does not directly remove PCB every month in a simple one-to-one way. Instead, employee EPF may reduce annual taxable income or relief assumptions, which can lower the estimated annual tax and monthly PCB.

Official relief limits and payroll formulas should always be checked for final filing or employer payroll submission.

Common Salary PCB Breakdown 2026

Use this quick table to compare estimated PCB at common monthly salary levels. The examples assume a single Malaysian tax resident, 11% employee EPF, RM9,000 individual relief, no children, no bonus, and no extra reliefs.

Monthly Salary Annual Income Annual EPF Monthly PCB Annual Tax
RM3,000 RM36,000 RM3,960 RM21.68 RM260.10
RM5,000 RM60,000 RM6,600 RM97.00 RM1,164.00
RM8,000 RM96,000 RM10,560 RM410.30 RM4,923.60
RM10,000 RM120,000 RM13,200 RM748.50 RM8,982.00
RM15,000 RM180,000 RM19,800 RM1,850.00 RM22,200.00

These examples are estimates only. Official PCB may change depending on current LHDN formulas, monthly payroll data, personal reliefs, rebates, benefits, bonus, and employee declarations.

PCB for Bonus, Allowance, and Additional Income

PCB is not only affected by fixed monthly salary. The Malaysia Government PCB guidance lists fixed monthly salary, allowances, annual bonuses, and cash-based benefits as income types that may be subject to PCB.

Income That Can Affect PCB

Income Type Example PCB Impact
Fixed Salary Monthly basic salary Main input
Allowance Recurring taxable allowance May increase PCB
Bonus Annual or performance bonus Can change annual tax
Cash Benefit Taxable cash-based benefit May be included

Why Bonus Months Look Different

Bonus and additional income can create a higher PCB estimate because payroll may need to account for extra annual taxable income. A bonus month can therefore show a higher deduction than a normal salary month.

For best estimates, enter regular monthly salary separately from bonus or one-off income.

Tax Reliefs Used in PCB Calculation

Tax reliefs can reduce estimated chargeable income and therefore reduce the monthly PCB estimate. This calculator includes common relief assumptions, but the official amount depends on the employee's actual eligibility and supporting records.

Common Relief Inputs

Relief Type Calculator Field Purpose
Individual Relief Applied for residents Basic personal relief
Employee EPF EPF rate Retirement contribution
Spouse Relief Marital and spouse status Profile based
Child Relief Children under 18 Dependent estimate
Other Reliefs Other annual relief Manual input
Zakat / Rebate Monthly zakat or rebate May reduce PCB

Keep Your Records

Employees should keep receipts and supporting documents for relief claims. Payroll estimates may use employee declarations, while annual tax filing requires accurate records and eligibility checks.

PCB vs Final Income Tax Payable

PCB is a monthly tax deduction, not a separate tax. It is an instalment toward your annual income tax. Your final tax payable may be higher or lower after you file your annual income tax return.

Key Difference

Item When It Happens What It Means
PCB / MTD Monthly payroll Tax instalment
Income Tax Return Annual filing Final assessment
Refund or Balance After filing Depends on final tax

Why Final Tax Can Differ

Final income tax can differ because of additional reliefs, other employment income, freelance income, rental income, bonus timing, zakat, rebates, or deductions that were not included in monthly payroll.

When Is PCB Paid to LHDN?

Employers usually deduct PCB from employee salary through monthly payroll and submit the deduction to LHDN using the approved payment or submission channels. Employees normally see PCB as a deduction line on the payslip.

The exact payment process and deadline should be checked with LHDN or the employer's payroll provider. For official filing, employers should use LHDN's current PCB submission channels and payroll rules.

Source: Malaysia Government e-PCB MyTax service guidance. This page is for general planning and does not replace employer payroll obligations.

Tips for Accurate PCB Calculation

A PCB calculator is only as accurate as the information entered. Use gross salary, select the correct residency status, and include reliefs or rebates only when they apply to your tax situation.

Input Checklist

Input What To Check Why It Matters
Gross Salary Use salary before deductions Correct income base
Residency Resident or non-resident Changes tax method
EPF Rate Use actual employee rate Affects relief
Dependents Spouse and children Affects reliefs
Bonus and Allowance Enter separately where possible Improves estimate

Common Mistakes To Avoid

Do not use take-home pay as salary input. Do not ignore bonus or taxable allowances. Do not assume that PCB is always the final tax amount. And if you are a non-resident, use the non-resident setting instead of the resident estimate.

Frequently Asked Questions About PCB Tax

What is PCB in Malaysia?

PCB, also known as Monthly Tax Deduction or MTD, is a monthly income tax instalment deducted from an employee's salary by the employer.

What is MTD?

MTD means Monthly Tax Deduction. It is another name for PCB and is used to pay employee income tax gradually through monthly payroll.

How is PCB calculated?

PCB is estimated from annualized employment income, tax residency, EPF contribution, reliefs, dependents, rebates, and the applicable tax rates or payroll formula.

Is PCB deducted every month?

Yes. If an employee is subject to PCB, the employer normally deducts it from salary each month and submits it to LHDN.

Does EPF reduce PCB?

Employee EPF may reduce estimated chargeable income where eligible, which can reduce the monthly PCB estimate.

Is PCB the same as income tax?

PCB is not a separate tax. It is a monthly instalment toward annual income tax. Final tax is determined through annual filing.

How much PCB for RM5,000 salary?

For a single Malaysian tax resident using common assumptions, RM5,000 salary may produce an estimated PCB of around RM97 per month.

How much PCB for RM10,000 salary?

For a single Malaysian tax resident using common assumptions, RM10,000 salary may produce an estimated PCB of around RM748.50 per month.

Do non-residents pay PCB?

Non-residents may be subject to a flat non-resident tax estimate for employment income. Use the non-resident option for a rough estimate and confirm with LHDN or payroll.

Can zakat reduce PCB?

Zakat or eligible rebates may reduce PCB depending on the employee's situation and payroll treatment.

Is this calculator accurate for official payroll?

This calculator provides planning estimates only. Official PCB should be checked with LHDN rules, current payroll formulas, employer records, and qualified payroll advice.

Related Calculators

Continue your payroll calculation

Use the salary calculator for full take-home pay, or the EPF calculator to estimate employee and employer KWSP contributions.

Salary Calculator EPF Calculator