PCB calculator: how much tax comes off your pay
Before EPF, SOCSO and tax come off.
Leave at 0 if you get none.
RM2,000 relief each.
RM108.25
An estimate. Your payslip can differ; see below.
- Tax for the whole year
- RM1,299.00
- Chargeable income
- RM46,650.00
- Reliefs counted
- RM13,350.00
For the exact figure your employer should deduct, use LHDN's own PCB calculator. To see the full year's bill with all your reliefs, use the income tax calculator.
Why this is an estimate, and how close it is
LHDN publishes a specification that employers' payroll software must follow to compute PCB. It works month by month and takes into account what has already been deducted this year. We did not use it, because we could not obtain the document and its worked examples to test against, and we will not publish a formula we cannot check.
Instead the calculator takes your year of pay, subtracts the reliefs that employers normally apply (your RM9,000 individual relief, EPF up to RM4,000, SOCSO up to RM350, RM4,000 for a spouse with no income, RM2,000 for each child under 18), works out the tax for the year from LHDN's YA 2025 bands, and divides by twelve. A bonus adds the extra tax it causes in the month it is paid. We do not know how far this lands from your payslip. Treat it as a guide and check it with LHDN's calculator.
How PCB relates to your tax bill
PCB is a prepayment. At the end of the year your return works out the real tax, using every relief you can claim, and compares it with the PCB already deducted. Less deducted than owed: you pay the balance by 30 April on paper or 15 May online, in the year after (LHDN). More deducted than owed: LHDN refunds the difference (LHDN). The income tax calculator shows the full-year figure with all your reliefs, so you can compare it with twelve months of PCB.
If you are paid mid-year, or have two jobs
This calculator assumes a full year with one employer. If you started mid-year or hold a second job, each employer deducts PCB without knowing about the other, and your return settles the difference. Check the total at filing time rather than trusting each payslip.
Questions people ask
+What is PCB?
PCB (potongan cukai bulanan), also called MTD or monthly tax deduction, is income tax your employer takes from your pay each month and pays to LHDN for you. It is not an extra tax. It is a down payment on your tax bill for the year.
+Is this the exact figure on my payslip?
No. This is an estimate. Your employer works PCB out with LHDN's own monthly tax deduction method, which spreads the tax over the months left in the year and takes what has already been deducted into account. We spread the year's estimated tax evenly and add the bonus in the month it is paid, so your payslip can differ from this figure. For the exact figure, use LHDN's own PCB calculator.
+Why is my PCB higher in the month I get a bonus?
A bonus raises your income for the year, and the extra income is taxed at your highest rate. Employers deduct the extra tax in the month the bonus is paid. The calculator shows the bonus month separately.
+Is PCB the same as the tax I owe?
Not necessarily. PCB only knows the reliefs your employer is told about. When you file, your return counts all your reliefs and compares the PCB deducted with the tax actually owed. If PCB fell short you pay the balance; if it was more, LHDN refunds the difference.
+How long does a refund take?
LHDN's Client Charter says within 30 working days after an e-Filing submission and within 90 working days after a manual one, subject to your return and any supporting documents LHDN asks for.
+Can I lower my PCB?
Your employer deducts PCB from the details it holds about you, such as marital status and children, so ask your payroll team how to keep those up to date. Whatever your PCB, the tax you owe for the year is set by your return, so a lower PCB now can mean a bigger balance at filing time.
Where the figures come from
- LHDN: PCB calculator (e-PCB) · the exact figure; needs JavaScript
- LHDN: resident individual tax rates · YA 2025 bands, read 11 Oct 2026
- LHDN: tax reliefs · YA 2025 table, read 11 Oct 2026
- LHDN: balance of tax payment · comparing PCB with the tax payable
- LHDN: tax refunds · 30 and 90 working days
- LHDN: reporting periods
Related
This is general information, not financial or tax advice. The answer is an estimate worked out from the rules and sources listed on this page; your bank, EPF or LHDN has the final figure.
An estimate for a resident employee, not tax advice. Your employer's payroll and LHDN decide what is deducted.