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Written by the Loankira editorial team · Last reviewed: 28 October 2026

PCB Calculator Malaysia: Monthly Tax Deduction EstimateKalkulator PCB Malaysia: Anggaran Potongan Cukai Bulanan

PCB is withheld monthly against your annual tax. Estimate it here before it appears on a payslip.

PCB ditahan bulanan terhadap cukai tahunan anda. Anggarkan di sini sebelum ia muncul pada slip gaji.

LK

Written and checked by the Loankira editorial team

Last reviewed 28 October 2026. Figures follow Malaysian bank practice and the published statutes; where a bank sets its own policy we say so. How we check

Income and reliefsPendapatan dan pelepasan

Monthly taxCukai bulanan

Chargeable income / yearPendapatan bercukai / tahun–
Tax / yearCukai / tahun–
PCB / monthPCB / bulan–
Effective rateKadar efektif–
ResultKeputusan–

Uses the YA2025 resident rate bands and the standard reliefs (RM9,000 individual, EPF capped at RM4,000, RM4,000 spouse, RM2,000 per child) plus the RM400 rebate under RM35,000 chargeable. Monthly PCB is the annual figure divided by 12 — LHDN's MTD formula front-loads and adjusts differently, so treat this as a planning estimate.

Guna jalur kadar pemastautin YA2025 dan pelepasan standard (RM9,000 individu, KWSP dihadkan RM4,000, RM4,000 pasangan, RM2,000 seorang anak) serta rebat RM400 bawah RM35,000 bercukai. PCB bulanan ialah cukai tahunan bahagi 12 — formula MTD LHDN berbeza, jadi anggap ini anggaran perancangan.

PCB is a deposit, not your final tax

Potongan Cukai Bulanan is money held against an annual liability that has not been worked out yet. Payroll deducts it under LHDN's MTD rules, you claim your real reliefs at filing, and the difference comes back as a refund or goes out as a bill. Treating the monthly figure as the final answer is how people are surprised in April: it is a withholding schedule, and it is deliberately cautious.

How the deduction is actually built

MTD annualises your salary, subtracts reliefs declared on Form TP1 or TP3, applies the resident rate bands, and spreads the result across the remaining months cumulatively. A chargeable income of RM35,000 or less also attracts a RM400 rebate, which is why modest salaries often show nil. When income moves, the cumulative method trues up fast, so a single bonus month can produce a deduction far larger than the annual sum divided by twelve.

Which reliefs move the number

The standard set is RM9,000 for the individual, EPF and life insurance capped at RM4,000 combined, RM4,000 for a spouse who does not work, and RM2,000 per child under 18. Lifestyle, education, medical, SSPN and zakat sit on top, most of them capped. Reliefs only reach payroll if you declare them: fill in Form TP1 and hand it to HR, keep the receipts seven years, and re-declare every January.

Where this estimate differs from your payslip

This page runs one annualised pass on the YA2025 resident bands. Payroll runs a cumulative schedule, month by month, with your declared reliefs, zakat offset, prior-employer income and any additional remuneration. So use the figure here to see the shape and size of the deduction, and the payslip for the exact number. If the two diverge by hundreds of ringgit, that is normal, not an error.

If you changed jobs this year

A new employer opens your file with nothing on it, so the first payroll run restarts from zero and has no idea what the last one already withheld. Ask the previous employer for Form TP3 and hand it to the new payroll before the first cut-off: the form carries the income and the deductions already made this year, and the cumulative method needs both to continue rather than restart. Without the form the new system treats your employment as beginning that month, annualises the new salary alone and over-deducts for the rest of the year. The excess is not lost — December reconciliation trues the year up — but it sits with LHDN until then, not in your account.

PCB decides what you can borrow

Banks build the debt service ratio on income net of statutory deductions and PCB. Two applicants on the same gross, one with reliefs declared and one without, qualify for different loan sizes. Declaring reliefs is not only a tax move; it lifts net pay, and net pay is the number a credit officer reads.

If the deduction looks too high

Check the reliefs payroll holds for you before assuming an error. An undeclared TP1, a spouse wrongly flagged as working, or a bonus in the same month will each push the figure up legitimately. If the data is still wrong, submit a corrected TP1 and ask HR to recompute from that month; a persistent over-deduction can also be corrected through a CP38 direction to the employer. Nothing is lost permanently, because over-deducted tax returns as a refund at filing, but the cash flow gap lasts until then.

Frequently asked

Is PCB the same as my final tax?

No. PCB is a monthly withholding against an annual liability. The final figure is settled at filing, and any excess is refunded, so over-deduction costs you cash flow rather than money.

Can I raise reliefs partway through the year?

Yes. Submit Form TP1 to payroll with evidence and the deduction is recalculated from that month forward. Reliefs not declared during the year can still be claimed at filing.

Why does the December deduction look different?

The cumulative method trues up. By December payroll has eleven months of actual income and reliefs to annualise against, so the last deduction corrects any drift rather than repeating the monthly average.

Below what income is PCB nil?

Where chargeable income after reliefs is RM35,000 or less the RM400 rebate usually wipes out the tax, so most salaries under about RM3,300 a month show nil. You still have to file.

Related

Sources

Last reviewed: 28 October 2026. Figures are general information, not financial, tax or legal advice. Rules change; confirm with your bank or the relevant agency.