Every deduction
Paid too much PCB?
Most people do, because their employer never sees their reliefs. Snap receipts through the year and MyTaxMate tracks every relief you can claim, so you see your refund before you file on MyTax.
Try MyTaxMate free→How PCB works
Three steps, zero jargon.
LHDN estimates your yearly tax
From your salary, EPF, marital status and children, using LHDN's official PCB formula.
It's split into monthly bites
Your employer takes one bite every payday and pays it to LHDN on your behalf.
You square up when you file
Claim your reliefs on MyTax. Paid too much? You get a refund. Too little? You top up.
PCB 2026 at common salaries
Worked out with the same engine as the calculator above, not typed in by hand.
| Monthly salary | PCB, single | PCB, married, spouse not working, 2 kids | Take-home, single |
|---|---|---|---|
| RM3,000 | RM0.00 | RM0.00 | RM2,627.20 |
| RM4,000 | RM50.00 | RM0.00 | RM3,452.70 |
| RM5,000 | RM110.00 | RM70.00 | RM4,268.20 |
| RM6,000 | RM207.50 | RM134.20 | RM5,046.20 |
| RM8,000 | RM514.20 | RM387.50 | RM6,519.50 |
| RM10,000 | RM929.20 | RM767.50 | RM7,884.50 |
| RM15,000 | RM2,179.20 | RM2,012.50 | RM11,084.50 |
| RM20,000 | RM3,429.20 | RM3,262.50 | RM14,284.50 |
PCB is not your final tax
PCB is an estimate. Your employer only knows your salary, EPF, marital status and children, so the formula leaves out almost every relief you are entitled to: lifestyle, medical, insurance, SSPN, childcare, parents' medical bills and more.
When you file your return (Form BE for most employees, due 30 April, or 15 May if you file on MyTax), your real reliefs come off your income, your actual tax for the year is worked out, and the PCB already deducted is set against it. Paid more than the final bill? LHDN refunds the difference. Paid less? You pay the balance.
That is why two colleagues on the same salary can end the year differently: one gets money back, one gets a bill. Keeping your receipts through the year is what decides which one you are.
New on your payslip: LINDUNG 24 Jam
From 1 June 2026, PERKESO added LINDUNG 24 Jam, which covers accidents outside working hours. It is paid entirely by the employee: 0.75% of your monthly wage, capped at a RM6,000 wage, so at most RM44.65 a month. Employers pay nothing extra.
The Cabinet made it voluntary for local employees from 8 July 2026 (it stays compulsory for foreign workers). The opt-out window ran from 13 July to 31 August 2026. If you did not opt out, you are in, and under PERKESO's "Once In, Always In" rule you stay in. If you opted out, you can opt back in at any time. The calculator switches it on by default; turn it off under Details if you opted out.
Questions people ask
Straight answers, checked against LHDN and PERKESO.
What is PCB?
PCB (Potongan Cukai Bulanan), also called MTD (monthly tax deduction), is the income tax your employer deducts from your salary every month and pays to LHDN for you. The amount comes from LHDN's PCB formula, based on your pay, EPF, marital status and children.
Why is PCB so much higher in my bonus month?
A bonus is additional remuneration. LHDN works out your tax for the whole year with the bonus included, takes away the PCB you pay on your normal salary, and deducts the rest in the month the bonus is paid. EPF also comes off the bonus. SOCSO and EIS do not, because an annual bonus is not counted as wages for PERKESO.
Can I legally pay less PCB?
Yes, two ways. Give your employer Form TP1 to declare the reliefs you are claiming this year (lifestyle, medical, insurance, SSPN and others), and PCB is recalculated lower. Zakat paid through your salary also cuts PCB ringgit for ringgit. Or leave PCB as it is and claim everything when you file, then get the extra back as a refund.
Why is my PCB zero?
If the monthly amount works out under RM10, your employer does not deduct it (LHDN's rule). Lower earners often land there because of the RM400 rebate, which applies when chargeable income is RM35,000 or less.
Is PCB my final tax?
Usually not. PCB can count as final tax only in a narrow case: one employer all year, employment income only, PCB correctly deducted, and no joint assessment. Even then, if you do not file you give up any refund you were owed, so most people are better off filing.
How accurate is this calculator?
It runs LHDN's 2026 computerised PCB formula with LHDN's rounding rules. It passes all of LHDN's published worked examples and matched LHDN's own PCB calculator to the sen on ten test cases (checked 30 September 2026). Your payslip can differ if your salary changed during the year, you joined mid-year, you have allowances or benefits in kind, or you declared TP1 reliefs.