2026 at a glance
| Item | 2026 |
|---|---|
| Income tax (residents) | 0% on the first RM5,000, rising to 30% above RM2 million |
| Personal relief | RM9,000 (+ RM4,000 spouse, RM2,000 per child under 18) |
| Rebate | RM400 if chargeable income is RM35,000 or less |
| EPF | 11% employee; employer 13% (wages up to RM5,000) or 12% |
| SOCSO | 0.5% employee, 1.75% employer, wages up to RM6,000 |
| EIS | 0.2% employee, 0.2% employer, wages up to RM6,000 |
The resident tax rates have been the same since YA 2023. Budget 2027 proposes changes from YA 2027, which are not applied here.
Choose a calculator
- Monthly take-home: the salary calculator shows EPF, SOCSO, EIS, PCB and net pay.
- Monthly tax deduction: the PCB calculator explains how LHDN’s formula arrives at your PCB.
- Tax for the year: the income tax calculator applies your reliefs for YA 2026.
- Retirement savings: the EPF calculator projects your KWSP balance.
How these calculators are built
PCB follows LHDN’s 2026 specification for the computerised MTD calculation line by line – including the K2 rule for EPF, truncation to two decimals, rounding up to the next 5 sen and the RM10 minimum. Tests reproduce LHDN’s own worked example (RM5,500 a month, category 3, three children: RM110.00) and every value of its Table 1. Estimates apply to resident employees; they are not an LHDN assessment.