Income tax calculator YA2026
A single person on RM5,000 a month pays RM1,299 of income tax for YA2026: RM9,000 for yourself, RM4,000 of EPF and RM350 of SOCSO and EIS leave RM46,650 chargeable. With RM1,320 of PCB over the year, that’s a RM21 refund.
Rates checked
Your income tax
Cukai pendapatan · income tax for YA2026
for the year
on chargeable income of RM46,650.00
Refund after PCB: RM21.00
Employment incomeRM60,000.00
RM5,000.00 a month × 12.
Reliefs−RM13,350.00
Yourself and dependent relatives: RM9,000.
EPF: RM4,000 of the RM6,600 you paid, the most that counts.
SOCSO and EIS: RM350 of the RM861.60 claimed, the most that counts.
Chargeable incomeRM46,650.00
RM60,000.00 less RM13,350.00 of reliefs.
Income taxRM1,299.00
Tax on the first RM35,000: RM600.00.
Tax on the next RM11,650.00 at 6%: RM699.00.
Rates for year of assessment 2026, from LHDN’s Table 1.
RebatesRM0.00
Chargeable income is over RM35,000, so there’s no RM400 rebate.
Tax payable for YA2026RM1,299.00
RM1,299.00 of tax, with no rebate or zakat to take off.
PCB deductedRM1,320.00
Estimated: LHDN’s formula deducts RM1,320.00 over the year on RM5,000.00 a month, if you claimed nothing on Form TP1 and paid no zakat through payroll. Your EA form has the real figure.
RefundRM21.00
PCB of RM1,320.00 is more than the RM1,299.00 of tax, so LHDN refunds RM21.00 once you file your Form BE.
How the year’s tax is worked out
The calculator follows the Form BE a resident employee files for YA2026, line by line:
- Employment income: everything your EA form adds up for the year.
- Less reliefs: RM9,000 for yourself, EPF up to RM4,000, your spouse and children, and the 17 reliefs you claim, each only up to its limit. The tax reliefs guide lists them all.
- Tax on what’s left, your chargeable income, at the rates below: the tax on the first part of the band plus the band’s rate on the balance.
- Less rebates: RM400 if chargeable income is RM35,000 or less, and RM400 more if your spouse has no income.
- Less zakat and fitrah, ringgit for ringgit, down to nil.
- Against your PCB: if PCB was more than the tax, LHDN refunds the difference; if less, you pay it.
On RM5,000 a month, single: RM60,000 of income, less RM9,000 for yourself, RM4,000 of EPF and RM350 of SOCSO and EIS, leaves RM46,650. Tax on the first RM35,000 is RM600 and 6% of the RM11,650 above it is RM699: RM1,299 for the year. PCB took RM1,320, since it doesn’t know about the SOCSO relief unless you claim it on TP1, so RM21 comes back.
| Chargeable income | Rate | Tax on the band below |
|---|---|---|
| First RM5,000 | 0% | – |
| RM5,001 to RM20,000 | 1% | RM0 |
| RM20,001 to RM35,000 | 3% | RM150 |
| RM35,001 to RM50,000 | 6% | RM600 |
| RM50,001 to RM70,000 | 11% | RM1,500 |
| RM70,001 to RM100,000 | 19% | RM3,700 |
| RM100,001 to RM400,000 | 25% | RM9,400 |
| RM400,001 to RM600,000 | 26% | RM84,400 |
| RM600,001 to RM2,000,000 | 28% | RM136,400 |
| Over RM2,000,000 | 30% | RM528,400 |
Tax by salary, YA2026
| Salary | Chargeable income | Tax | PCB in the year | Refund |
|---|---|---|---|---|
| RM2,500 | RM17,350.00 | RM0.00 | RM0.00 | RM0.00 |
| RM3,000 | RM22,690.00 | RM0.00 | RM0.00 | RM0.00 |
| RM3,500 | RM28,650.00 | RM9.50 | RM20.00 | RM10.50 |
| RM4,000 | RM34,650.00 | RM189.50 | RM328.50 | RM139.00 |
| RM5,000 | RM46,650.00 | RM1,299.00 | RM1,320.00 | RM21.00 |
| RM6,000 | RM58,650.00 | RM2,451.50 | RM2,490.00 | RM38.50 |
| RM8,000 | RM82,650.00 | RM6,103.50 | RM6,170.00 | RM66.50 |
| RM10,000 | RM106,650.00 | RM11,062.50 | RM11,150.00 | RM87.50 |
| RM15,000 | RM166,650.00 | RM26,062.50 | RM26,150.00 | RM87.50 |
| RM20,000 | RM226,650.00 | RM41,062.50 | RM41,150.00 | RM87.50 |
Up to RM35,000 of chargeable income the RM400 rebate wipes out the first RM400 of tax, which is why there’s none until about RM3,500 a month. Each extra relief you claim lowers the tax by your top rate, so the refund grows with what you spend on insurance, medical bills, books or sport.
What it doesn’t cover
It works the tax of a resident individual with employment income only. It leaves out:
- non-residents, who pay a flat 30% with no reliefs or rebates;
- business, rental, dividend, interest or royalty income, and income from abroad;
- joint assessment with your spouse;
- approved donations and gifts, which come off income before the reliefs;
- the departure levy rebate for umrah and other religious travel;
- smaller limits inside a relief, such as vaccination within medical expenses, or home loan interest on a dearer home: each relief is held to its main limit, and the note under it gives the smaller ones to keep to yourself;
- the special rates for knowledge workers and returning experts.
For your PCB month by month, use the PCB calculator.
Other calculators
- Malaysia salary calculatorNet salary after EPF, SOCSO, EIS and PCB.
- PCB calculator 2026Monthly tax deduction by LHDN’s own formula.
- Bonus PCB calculator 2026PCB and EPF on a bonus, by LHDN’s method.
- EPF contribution calculator 2026Your KWSP share and your employer’s.
- SOCSO and EIS calculator 2026PERKESO contributions, including LINDUNG 24 Jam.
- Foreign worker salary calculator 2026EPF, SOCSO and PCB for foreign workers and expats.
- Overtime calculatorOT, rest day and public holiday pay by the Employment Act.
- Net salary tableRM1,700 to RM30,000, after EPF, SOCSO, EIS and PCB.
Questions
Why isn’t my PCB the same as my tax?
PCB is LHDN’s monthly estimate of your tax, and it only knows what your employer knows. Reliefs you didn’t claim on Form TP1 (SOCSO and EIS among them), zakat paid outside payroll, a raise or a bonus part way through the year, or a second job all move the year’s tax away from the PCB. The RM35,000 rebate line does too: on RM4,000 a month PCB adds up to RM328.50 for the year against RM189.50 of tax once the SOCSO relief is in. Filing your Form BE settles the difference either way.
Do I have to file a Form BE if PCB was deducted?
If employment is your only income and PCB was deducted all year, LHDN can treat PCB as your final tax, so you needn’t. You can still file to claim reliefs your employer didn’t know about and get the difference back: that’s what this calculator works out.
What counts as employment income?
Everything your EA form adds up: salary, overtime, bonus, commission, taxable allowances and benefits in kind. Leave out allowances that are exempt from tax. If you changed jobs, add up both EA forms.
What’s the difference between a relief, a rebate and zakat?
A relief comes off your income before the tax is worked out, so it saves you your top rate: RM1,000 of lifestyle relief on RM5,000 a month saves RM60 (6% of it). A rebate and zakat come off the tax itself, ringgit for ringgit: RM1,000 of zakat saves RM1,000. Neither takes the tax below nil, and nothing beyond it is refunded.
What changes for YA2027?
Budget 2027 proposes raising the individual relief from RM9,000 to RM12,000and cutting some rates. They’re proposals until the Finance Act is passed and LHDN publishes its 2027 forms, so this calculator stays on YA2026, the year you file for in 2027.
Sources
- LHDN (Inland Revenue Board of Malaysia): Specification for Monthly Tax Deduction (MTD) Calculations Using Computerised Calculation for 2026 (checked 28 October 2026)
- LHDN: Form TP1 (1/2026): individual tax deduction and rebate claim form for PCB (checked 28 October 2026)
- LHDN: Explanatory notes for Form BE, year of assessment 2025: rebates, zakat, reliefs and the tax schedule (checked 28 October 2026)
- LHDN: MTD schedule and data specifications (Jadual PCB dan Spesifikasi Data) (checked 28 October 2026)
Spotted a figure that doesn’t match your payslip or a source? Tell us; corrections are logged on the sources page.