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PCB calculator (monthly tax deduction)

See exactly how LHDN's 2026 computerised formula turns your salary, EPF and family details into the PCB your employer deducts each month.

Tax year YA 2026 Rules checked: November 2026 How we calculate

RM
More options
Net salary per monthRM 5,090.85
PCB (monthly tax deduction)
RM 207.50
EPF (11%)
RM 660.00
Employer cost
RM 6,836.05
ItemPer monthPer year
Gross salaryRM 6,000.00RM 72,000.00
EPF−RM 660.00−RM 7,920.00
SOCSO−RM 29.75−RM 357.00
EIS−RM 11.90−RM 142.80
PCB / MTD−RM 207.50−RM 2,490.00
Net salaryRM 5,090.85RM 61,090.20
Employer EPFRM 720.00RM 8,640.00
Employer SOCSO + EISRM 116.05RM 1,392.60
Where your salary goes
  • Net salaryRM 5,09185%
  • PCBRM 2083%
  • EPFRM 66011%
  • SOCSO and EISRM 421%
  • PCB follows the LHDN 2026 computerised formula for a month with no earlier pay this year; it tops up or falls back as your pay changes. Extra reliefs claimed on Form TP1 lower it further.
  • Your income tax for the whole year with only the automatic reliefs is about RM2,452 – PCB × 12 is close to it, and any difference is settled in your e-BE return.
  • EPF follows the Third Schedule wage bands; SOCSO and EIS use PERKESO’s tables up to the RM6,000 wage ceiling.

This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency.

The LHDN formula

PCB for the month = [(P − M) × R + B − (Z + X)] ÷ (n + 1)

  • P – estimated chargeable income for the year: pay so far, this month’s pay and the same pay for the remaining months, each minus EPF (up to the RM4,000 annual limit), minus RM9,000 personal relief, RM4,000 spouse relief (category 2) and RM2,000 per child.
  • M, R, B – the start of P’s tax band, its rate, and the tax on M after the RM400 rebate (RM800 in category 2).
  • Z, X – zakat and PCB already paid this year; n – months left after this one.

The result is cut to two decimals and rounded up to the next 5 sen. Amounts under RM10 are not deducted.

LHDN’s own example

For January, a married employee whose wife works (category 3), with three children, earning RM5,500 and contributing RM605 to EPF:

  • K2 = (RM4,000 − RM605) ÷ 11 = RM308.63
  • P = (RM5,500 − RM605) + (RM5,500 − RM308.63) × 11 − (RM9,000 + RM6,000) = RM47,000.07
  • PCB = [(RM47,000.07 − RM35,000) × 6% + RM600] ÷ 12 = RM110.00

This calculator reproduces the figure exactly, and its tests check it on every build.

Worked example: RM6,000 a month

Monthly salary RM6,000, single

The PCB is RM 207.50 a month. With only the automatic reliefs, the tax for the full year is about RM 2,451.50, slightly less than 12 × PCB because the SOCSO/EIS relief is claimed when you file.

Net salary per monthRM 5,090.85
PCB (monthly tax deduction)
RM 207.50
EPF (11%)
RM 660.00
Employer cost
RM 6,836.05

Lowering your PCB

Give your employer Form TP1 to claim reliefs during the year – for example life insurance, medical and education insurance, lifestyle purchases or PRS contributions. They enter the formula as allowable deductions and reduce your PCB straight away instead of waiting for a refund.

Questions people ask

How is PCB calculated?

LHDN's formula estimates your chargeable income for the whole year (P), applies the tax rate for that band, subtracts rebates and PCB already paid, and divides by the months left including the current one.

What is the PCB for RM6,000 a month?

About RM207.50 for a single employee with no other reliefs. A married employee whose spouse does not work pays less because of the RM4,000 spouse relief and the extra RM400 rebate.

Why is no PCB deducted from my salary?

If the formula gives less than RM10 for the month, the employer does not deduct it. Any tax still due is settled when you file your e-BE return.

Which tax category am I?

Category 1 is single; category 2 is married with a spouse who has no income; category 3 is married with a working spouse, or divorced, widowed or single with an adopted child. Children count in categories 2 and 3.

Official sources

Rules checked: November 2026.

This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency. Read the full disclaimer.