PCB Calculator 2025

Calculate your monthly tax deduction (Potongan Cukai Berjadual)

Salary & Deduction Details

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NOT subject to EPF deductions

One-time annual payment

Life insurance, education, medical, etc.

Enter your salary details and click Calculate PCB to see results

PCB Calculator Malaysia: Monthly Income Tax Deduction Made Simple

Introduction

If you're working in Malaysia, you may have noticed a monthly deduction on your payslip called PCB (Potongan Cukai Bulanan), also known as Monthly Tax Deduction (MTD). This is a system by the Inland Revenue Board (LHDN) to help employees pay their income tax progressively throughout the year instead of in one lump sum.

But how much should you be paying each month? The answer depends on your income, EPF contributions, deductions, and tax reliefs. To make it easier, we've built a PCB Calculator Malaysia to give you an instant estimate of your monthly tax.

What is PCB (Potongan Cukai Bulanan)?

PCB is a withholding tax system applied to employees in Malaysia. Employers are required to deduct a certain amount of income tax from employees' salaries every month and remit it to LHDN.

This ensures:

  • Employees don't need to pay a large lump sum during annual filing (e-Filing)
  • The government collects tax consistently throughout the year
  • Employees stay compliant with tax laws

How PCB is Calculated

PCB is calculated based on:

  • Gross salary (monthly income)
  • EPF contributions (usually 11% by employee, 13% by employer)
  • Tax reliefs (spouse, children, lifestyle, education, etc.)
  • Other allowances or bonuses

Since 2019, LHDN has updated PCB calculation methods to reflect real-time tax reliefs, making monthly deductions more accurate.

PCB Rates in Malaysia

There isn't a fixed PCB "rate" because it depends on your chargeable income after deductions. However, Malaysia's income tax brackets range from:

  • 0% (for income up to RM5,000 annual chargeable income)
  • Up to 30% (for chargeable income above RM2,000,000)

Example of PCB Deduction

Imagine an employee earning RM5,000 per month with standard EPF contributions and no dependents:

  • Gross income = RM5,000
  • Less EPF (11%) = RM550
  • Chargeable income ≈ RM4,450
  • Estimated PCB = around RM100 – RM150 per month (depending on tax reliefs)

This is just an illustration — the exact amount can only be calculated with all factors included.

Why Use a PCB Calculator?

Manual calculations can be complicated because you need to consider multiple variables. Our PCB Calculator Malaysia helps you:

  • Estimate your monthly PCB deduction accurately
  • Understand how bonuses and allowances affect your tax
  • Plan your finances and take-home salary better
  • Avoid surprises when filing your annual e-Filing

PCB vs. Annual Tax Filing (e-Filing)

  • PCB = monthly deduction, helps spread out your tax payments
  • e-Filing = annual tax filing where you declare all income, reliefs, and rebates

If your PCB is higher than your actual tax liability, you'll get a refund. If it's lower, you'll need to top up during e-Filing.

Conclusion

PCB (Potongan Cukai Bulanan) is an important part of the Malaysian tax system, ensuring smooth and consistent tax payments for employees. Knowing how much is deducted each month helps you plan your take-home salary and yearly tax obligations.

Use our PCB Calculator Malaysia to check your monthly deductions and manage your finances with confidence.