PCB Calculator Malaysia 2026
Estimate your monthly PCB / MTD — the income tax withheld for LHDN — by salary, bonus, marital status and children, at 2025/2026 rates. Free, instant, no sign-up.
Your details
Estimated monthly PCB (MTD)
RM 109.65
Income tax withheld for LHDN this month
Estimate at 2026 rates, assuming no zakat, no YTD tax paid, and only standard reliefs (personal, spouse, children, EPF). Your actual PCB may differ with other reliefs — confirm against your payslip or LHDN e-PCB.
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Start free for 30 daysHow PCB / MTD is calculated
PCB follows LHDN’s computerised Monthly Tax Deduction method. In outline:
- Your monthly salary is annualised across the year.
- EPF relief (capped at RM4,000/year) and personal reliefs (RM9,000 personal, RM4,000 spouse if not working, RM2,000 per child) are deducted to find chargeable income.
- Malaysia’s progressive resident rates (0%–30%) are applied, with the first-band rebate where chargeable income is RM35,000 or less.
- The annual tax is spread across the remaining months. A bonus is taxed separately, once for the year.
Frequently asked questions
- What is PCB (MTD)?
- PCB (Potongan Cukai Bulanan), also called Monthly Tax Deduction (MTD), is the income tax your employer deducts from your salary each month and remits to LHDN. It is a prepayment of your annual income tax.
- How is PCB calculated in Malaysia?
- PCB uses LHDN’s computerised MTD formula: your income is annualised, EPF (capped at RM4,000/year) and personal reliefs are deducted to find chargeable income, progressive resident rates (0%–30%) are applied, and the result is spread across the remaining months of the year.
- Is a bonus taxed differently?
- Yes. A bonus (additional remuneration) is taxed once for the year using LHDN’s separate additional-remuneration formula, rather than being annualised as if it recurred every month — which is why folding a bonus into normal salary over-withholds. This calculator handles the bonus correctly when you enter it.
- Which reliefs are included?
- The standard reliefs: personal relief RM9,000, spouse relief RM4,000 (if your spouse is not working), child relief RM2,000 per qualifying child, and EPF relief up to RM4,000 per year. Additional reliefs (medical, lifestyle, SSPN, insurance) would reduce your PCB further.
- Is PCB the same as my final tax?
- No. PCB is monthly withholding. Your final tax is settled when you file your annual return (e-Filing). If too much PCB was deducted you get a refund; if too little, you pay the balance.
Related: Salary calculator, EPF calculator, SOCSO & EIS calculator.
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AccountMi computes PCB (including bonuses), EPF, SOCSO, EIS and SKBBK for every employee and generates payslips — built for Malaysian SMEs.
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