PCB Calculator Malaysia
PCB (Potongan Cukai Bulanan) is Malaysia's monthly tax deduction calculated using progressive rates from 0% to 30% under the Income Tax Act 1967. For a RM5,000 salary with 11% EPF, the estimated monthly PCB is approximately RM23. Use this free calculator to estimate your monthly tax deduction based on LHDN 2025 rates.
Calculate your Monthly Tax Deduction (Potongan Cukai Bulanan) based on Malaysian tax rates
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PCB Calculation Result
Your estimated monthly tax deduction
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Malaysia Income Tax Rates 2025 (Resident)
| Chargeable Income (RM) | Tax Rate | Tax on Band (RM) | Cumulative Tax (RM) |
|---|---|---|---|
| 0 - 5,000 | 0% | 0 | 0 |
| 5,001 - 20,000 | 1% | 150 | 150 |
| 20,001 - 35,000 | 3% | 450 | 600 |
| 35,001 - 50,000 | 6% | 900 | 1,500 |
| 50,001 - 70,000 | 11% | 2,200 | 3,700 |
| 70,001 - 100,000 | 19% | 5,700 | 9,400 |
| 100,001 - 400,000 | 25% | 75,000 | 84,400 |
| 400,001 - 600,000 | 26% | 52,000 | 136,400 |
| 600,001 - 2,000,000 | 28% | 392,000 | 528,400 |
| Above 2,000,000 | 30% | - | - |
Source: Inland Revenue Board of Malaysia (LHDN) - Income Tax Act 1967, Schedule 1
PCB Key Facts Malaysia
Income Tax Act 1967
LHDN (Inland Revenue Board)
15th of following month
~RM34,000 annual
30% (above RM2M)
Up to RM4,000
RM9,000
RM4,000 (if not working)
RM2,000 - RM8,000 each
Recommended Tool: HavaHR
HR Automation for Malaysian SMEs
Frequently Asked Questions
What is PCB (Potongan Cukai Bulanan) in Malaysia?
PCB (Potongan Cukai Bulanan) is the Monthly Tax Deduction system in Malaysia where employers deduct income tax from employees' salaries and remit to LHDN (Inland Revenue Board). It is mandatory for all employers under the Income Tax Act 1967.
How is PCB calculated in Malaysia?
PCB is calculated based on: annual gross income, tax reliefs (personal, spouse, children), EPF deductions (up to RM4,000 tax relief), and progressive tax rates from 0% to 30%. The annual tax is divided by 12 for monthly PCB.
What is the PCB tax rate in Malaysia 2025?
Malaysia uses progressive tax rates: 0% (first RM5,000), 1% (RM5,001-20,000), 3% (RM20,001-35,000), 6% (RM35,001-50,000), 11% (RM50,001-70,000), 19% (RM70,001-100,000), 25% (RM100,001-400,000), 26% (RM400,001-600,000), 28% (RM600,001-2M), 30% (above RM2M).
What is the minimum salary for PCB deduction in Malaysia?
PCB deduction starts when monthly salary exceeds approximately RM2,851 for single individuals (annual RM34,000 after reliefs). Below this threshold, no PCB is deducted as the taxable income falls within the 0% tax bracket.
Can I claim refund if PCB deducted is more than actual tax?
Yes, if your total PCB deducted exceeds your actual tax liability, you can claim a refund when filing your annual tax return (Form BE). LHDN typically processes refunds within 30 working days after assessment.
What EPF rate should I use for PCB calculation?
The standard EPF employee contribution rate is 11% of wages. You can opt for a reduced rate of 9% (for employees earning more than RM5,000). EPF contributions up to RM4,000 annually are tax-deductible for PCB calculation.
Is PCB mandatory for all employees in Malaysia?
PCB is mandatory for employees earning above the tax threshold and employers must deduct and remit to LHDN by the 15th of the following month. Failure to comply results in penalties under Section 107 of the Income Tax Act 1967.
What reliefs reduce PCB in Malaysia?
Key tax reliefs include: Personal relief (RM9,000), EPF (RM4,000 max), Life insurance/takaful (RM3,000), Medical insurance (RM3,000), Spouse relief (RM4,000 if not working), Child relief (RM2,000-8,000 per child depending on age/education).
How do I know if my PCB is correctly calculated?
Compare your PCB with LHDN's official e-PCB calculator or use verified calculators like HavaHR. Check that your tax category, EPF contributions, and number of dependents are correctly reflected. Your EA form should match total PCB deducted.
What happens if employer fails to deduct PCB?
If an employer fails to deduct PCB, the employer becomes liable for the tax amount under Section 107(4) of the Income Tax Act 1967. Additionally, penalties of 10% of unpaid tax plus 5% per month can be imposed on the employer.