Malaysia · PCB
Malaysia PCB Calculator (Monthly Tax Deduction)
Estimate your Malaysia PCB (Potongan Cukai Bulanan) monthly income tax deduction based on your salary, EPF rate and estimated tax reliefs.
Enter your salary details
This PCB calculator estimates your monthly tax using Malaysia progressive income tax brackets.
What is PCB (Potongan Cukai Bulanan)?
PCB, or Potongan Cukai Bulanan, is the monthly tax deduction made from your salary in Malaysia. It is an advance payment of your annual income tax to LHDN so that you do not need to pay everything in one lump sum when you file your tax return.
How this Malaysia PCB Calculator works
This PCB calculator estimates your monthly tax deduction in four steps:
- Calculate your annual gross income from monthly salary and bonus.
- Subtract EPF employee contributions based on the rate you enter.
- Subtract your estimated tax reliefs (personal, spouse, children, lifestyle and others).
- Apply Malaysia's progressive income tax rates to get annual tax, then divide by 12 for monthly PCB.
PCB vs annual income tax
PCB is only an estimate of your annual income tax, spread across 12 months. When you submit your tax return (e-Filing), LHDN will compare your actual tax payable with the PCB that has been deducted:
- If PCB > final tax, you will receive a tax refund.
- If PCB < final tax, you will need to top-up the balance.
Factors that affect PCB
- Monthly salary and fixed allowances.
- EPF contribution rate (usually 11%).
- Number of children and marital status.
- Approved tax reliefs and rebates.
- Bonus, commissions and overtime.
Who should use this PCB calculator?
- Employees who want to check monthly tax deduction.
- Fresh graduates planning their net salary.
- HR and payroll teams creating salary packages.
- Freelancers comparing full-time job offers.