PCB calculator 2026 (monthly tax deduction)
PCB, or MTD, is the income tax your employer takes from your salary every month. Enter your pay and family details to see the amount and each step of the LHDN formula.
| Monthly salary (Y1) | RM6,000.00 |
| EPF counted this month (K1) | RM660.00 |
| EPF counted for later months (K2) | RM303.63 |
| Reliefs (D + S + QC + LP) | RM9,000 |
| Estimated chargeable income for the year (P) | RM59,000.07 |
| Tax on RM50,000 after rebate (B) | RM1,500.00 |
| Rate on the rest (R) | 11% |
| PCB this month | RM207.50 |
Rounded up to the next 5 sen, as the LHDN specification requires.
PCB at common salaries (2026)
| Gross a month | Single | Spouse works, 2 children | Spouse not working, 2 children |
|---|---|---|---|
| RM3,000 | RM0.00 | RM0.00 | RM0.00 |
| RM4,000 | RM50.00 | RM0.00 | RM0.00 |
| RM5,000 | RM110.00 | RM90.00 | RM70.00 |
| RM6,000 | RM207.50 | RM170.85 | RM134.20 |
| RM8,000 | RM514.20 | RM450.85 | RM387.50 |
| RM10,000 | RM929.20 | RM845.85 | RM767.50 |
| RM15,000 | RM2,179.20 | RM2,095.85 | RM2,012.50 |
| RM20,000 | RM3,429.20 | RM3,345.85 | RM3,262.50 |
The LHDN formula
PCB = [(P − M) × R + B − (Z + X)] ÷ (n + 1)
- P is your estimated chargeable income for the year: this month's pay less EPF, plus the same pay for the months left, less reliefs. EPF counts up to RM4,000 for the year.
- Reliefs are RM9,000 for yourself, RM4,000 for a spouse with no income, RM2,000 for each child, and anything you claim on form TP1.
- M, R and B come from the table below: the start of your band, its rate, and the tax up to that point after the rebate.
- Z and X are zakat and PCB already paid this year; n is the number of months left.
- The result is rounded up to the next 5 sen. If it is under RM10, nothing is deducted.
Values of M, R and B for 2026
| P (RM) | M | R | B, categories 1 and 3 | B, category 2 |
|---|---|---|---|---|
| 5,001 to 20,000 | 5,000 | 1% | −400 | −800 |
| 20,001 to 35,000 | 20,000 | 3% | −250 | −650 |
| 35,001 to 50,000 | 35,000 | 6% | 600 | 600 |
| 50,001 to 70,000 | 50,000 | 11% | 1,500 | 1,500 |
| 70,001 to 100,000 | 70,000 | 19% | 3,700 | 3,700 |
| 100,001 to 400,000 | 100,000 | 25% | 9,400 | 9,400 |
| 400,001 to 600,000 | 400,000 | 26% | 84,400 | 84,400 |
| 600,001 to 2,000,000 | 600,000 | 28% | 136,400 | 136,400 |
| Over 2,000,000 | 2,000,000 | 30% | 528,400 | 528,400 |
Which category are you?
- Category 1: single.
- Category 2: married and your spouse has no income, so you get spouse relief and a double rebate.
- Category 3: married and your spouse works, or divorced, widowed or single with a child you claim for.
On RM6,000 a month, a single employee pays RM207.50 PCB. With a spouse who does not work and two children the same salary gives RM134.20. At RM10,000 single, P is RM107,000.07 and PCB is RM929.20 a month.
Is PCB your final tax?
No. PCB is a prepayment. When you file Form BE for YA 2026, LHDN works out your real tax with every relief you are entitled to. If you did not submit a TP1 during the year, you will often get a refund; if you had a second job or rental income, you may owe more. Employees whose only income is salary with PCB can choose PCB as their final tax and skip filing, but then they give up reliefs they did not claim through TP1.
FAQ
How much PCB is deducted on RM6,000 a month?
RM207.50 for a single employee paying 11% EPF, and RM134.20 if your spouse has no income and you have two children.
Why is my PCB zero?
PCB under RM10 a month is not deducted, and a single employee's reliefs plus the RM400 rebate cover the tax on pay up to about RM3,780 a month.
How do I lower my PCB?
Give your employer form TP1 with reliefs such as lifestyle (up to RM2,500), medical expenses or life insurance. The calculator takes them in the TP1 box as a yearly total.
Does zakat reduce PCB?
Yes, ringgit for ringgit. Zakat paid through payroll is subtracted from PCB, and any excess cannot be refunded as tax.
How is PCB on a bonus worked out?
Your employer works out the tax for the year with and without the bonus. The difference is the PCB on the bonus, taken in the month it is paid.
Sources
Checked 28 September 2026. OneCalcs is independent and not affiliated with LHDNM, KWSP, PERKESO, the Royal Malaysian Customs Department or the Ministry of Human Resources.