Calculate Your PCB
Enter your salary, bonus, resident status and estimated annual reliefs.
This is a simplified PCB estimate for planning. Actual PCB may differ due to LHDN formula, TP1 / TP3 details, spouse or child status, bonus treatment, rebates and payroll settings.
Your PCB result
Estimated monthly PCB deduction
Resident progressive tax estimate applied.
How PCB Is Calculated in Malaysia
PCB, also known as Potongan Cukai Bulanan, is a monthly tax deduction through payroll. It is not the same as final annual income tax, because final tax is confirmed during e-Filing after total income, tax reliefs, rebates, zakat and PCB already paid are reviewed.
PCB Deduction
PCB is deducted through payroll as monthly tax instalment.
Income Tax
Final income tax is assessed yearly during annual tax filing.
Tax Reliefs
Reliefs may reduce chargeable income and final tax payable.
Official Formula
Actual payroll PCB may use official LHDN PCB formula and payroll details.
Malaysia Resident Individual Tax Bracket Snapshot
The table below gives a simplified resident individual tax bracket snapshot used by this calculator. Always refer to LHDN for official confirmation.
| Chargeable Income Band | Rate Used | Simple Explanation |
|---|---|---|
| First RM5,000 | 0% | No tax on this first band. |
| Next RM15,000 | 1% | Income from RM5,001 to RM20,000. |
| Next RM15,000 | 3% | Income from RM20,001 to RM35,000. |
| Next RM15,000 | 6% | Income from RM35,001 to RM50,000. |
| Next RM20,000 | 11% | Income from RM50,001 to RM70,000. |
| Next RM30,000 | 19% | Income from RM70,001 to RM100,000. |
| Above RM100,000 | 25% - 30% | Higher bands apply progressively. |
Note: This is a simplified planning table. Official tax computation may include detailed rates, rebates, deductions and special tax rules.
What This PCB Calculator Shows
This calculator is designed to help you understand estimated monthly PCB, annual tax payable, chargeable income and salary after PCB only. It is useful when checking payslips, comparing salary offers, estimating bonus impact or preparing for annual tax filing.
Monthly PCB
Estimated monthly tax deduction from salary through payroll.
Annual Tax
Estimated annual tax payable before comparing with PCB already paid.
Tax Reliefs
Estimated reliefs can reduce chargeable income for resident taxpayers.
Salary After PCB
Estimate salary after PCB only, before other deductions if excluded.
PCB vs Final Income Tax
Many employees confuse PCB with final income tax. PCB is only a monthly deduction. Your final tax position is confirmed when you file your annual tax return.
| Item | PCB | Final Income Tax |
|---|---|---|
| Timing | Deducted monthly through payroll | Calculated yearly during tax filing |
| Purpose | Monthly tax instalment | Final tax assessment |
| May change? | Yes, if salary, bonus or relief details change | Yes, based on final declared income and claims |
| Possible outcome | Monthly deduction from salary | Refund, no balance or additional tax payable |
Who Should Use This PCB Calculator?
- Employees checking estimated monthly PCB deduction
- Job seekers comparing salary offers and tax impact
- Employees estimating bonus impact on annual tax
- HR and payroll users explaining basic PCB concepts
- Taxpayers preparing for annual e-Filing review
Official PCB / LHDN Resources
Tax rules, PCB formula, reliefs and rates may change over time. For official confirmation, always refer to LHDN / HASiL resources or consult a qualified tax professional.
LHDN PCB Calculator
Official LHDN monthly tax deduction calculator.
LHDN PCB Plus
Official PCB calculation portal and forms reference.
LHDN Tax Rate
Official individual income tax rate information.
LHDN Tax Reliefs
Official tax relief information for individual taxpayers.
Frequently Asked Questions
Is PCB the same as income tax?
No. PCB is monthly tax deducted through payroll. Final income tax is calculated annually during tax filing after considering total income, reliefs, rebates and PCB already paid.
Why is my actual PCB different from this calculator?
Actual PCB may use LHDN's official formula, TP1 / TP3 details, spouse or child status, rebates, zakat, bonus treatment and payroll settings.
Can tax relief reduce PCB?
Tax relief may reduce PCB if it is properly updated through payroll, or it may reduce final tax during annual e-Filing.
Does bonus affect PCB?
Yes. Bonus can increase taxable income and may cause higher PCB deduction, especially in the bonus month.
What is chargeable income?
Chargeable income is the estimated taxable amount after deducting selected reliefs and deductions from annual income.
What happens if I overpay PCB?
If your PCB paid is higher than your final tax payable, you may be eligible for a tax refund after filing your annual tax return.
Malaysia Tax Guides
Learn more about PCB, income tax, tax reliefs and tax filing in Malaysia.
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