PCB calculator 2026
PCB on a RM5,000 salary is RM110 a month in 2026 for a single person and RM70 for a married person whose spouse doesn’t work, with two children. On RM3,000 there’s no PCB; on RM8,000 it’s RM514.20.
Rates checked
Your net salary
Gaji bersih · take-home pay
a month
from RM5,000.00 a month before deductions
Take-home (gaji bersih)RM4,268.2085%
RM5,000.00 salary, less RM110.00 PCB, RM550.00 EPF, RM61.90 SOCSO, RM9.90 EIS.
PCB (income tax)RM110.002%
LHDN’s formula projects your chargeable income for 2026: RM5,000.00 × 12, less EPF (relief capped at RM4,000 a year) and reliefs of RM9,000, gives P = RM47,000.07.
Tax on that from LHDN’s table: (RM47,000.07 − RM35,000) × 6% + RM600 = RM1,320.00 for the year.
January’s share: RM1,320.00 ÷ 12 = RM110.00, rounded up to the next 5 sen: RM110.00.
EPF (KWSP)RM550.0011%
Your share is 11% of wages on the KWSP Third Schedule: your salary falls in the band RM4,980.01 to RM5,000.00, taken at RM5,000, so RM550 (11% of RM5,000).
Your employer adds RM650 on top; it doesn’t come out of your pay.
SOCSO (PERKESO)RM61.901%
PERKESO’s table for wages over RM4,900 up to RM5,000:
Invalidity scheme: RM24.75
LINDUNG 24 Jam (non-work accidents): RM37.15
Your employer pays RM86.65 for employment injury and invalidity.
EISRM9.900%
0.2% of the middle of your wage band, up to the RM6,000 ceiling: RM9.90. Your employer pays the same.
Of a RM100 raise you’d keep RM81.60.
Your employer also pays RM746.55 a month in EPF, SOCSO and EIS: you cost RM5,746.55 to employ.
PCB month by month
A full year at this salary from January. PCB settles by a few sen as LHDN’s formula catches up with what’s been paid.
| Month | P (chargeable) | PCB |
|---|---|---|
| January | RM47,000.07 | RM110.00 |
| February | RM47,000.00 | RM110.00 |
| March | RM47,000.01 | RM110.00 |
| April | RM47,000.00 | RM110.00 |
| May | RM47,000.01 | RM110.00 |
| June | RM47,000.04 | RM110.00 |
| July | RM47,000.00 | RM110.00 |
| August | RM47,000.00 | RM110.00 |
| September | RM47,000.00 | RM110.00 |
| October | RM47,000.00 | RM110.00 |
| November | RM47,000.00 | RM110.00 |
| December | RM47,000.00 | RM110.00 |
| Year | RM1,320.00 |
Tax for YA2026 at this salary: RM1,320.00 on chargeable income of RM47,000.00.
PCB by salary and family, 2026
| Salary | Single | Married, spouse working | Married, spouse not working | Married, spouse not working, 2 children |
|---|---|---|---|---|
| RM3,000 | RM0 | RM0 | RM0 | RM0 |
| RM3,500 | RM0 | RM0 | RM0 | RM0 |
| RM4,000 | RM50 | RM50 | RM0 | RM0 |
| RM5,000 | RM110 | RM110 | RM90 | RM70 |
| RM6,000 | RM207.50 | RM207.50 | RM170.85 | RM134.20 |
| RM8,000 | RM514.20 | RM514.20 | RM450.85 | RM387.50 |
| RM10,000 | RM929.20 | RM929.20 | RM845.85 | RM767.50 |
| RM15,000 | RM2,179.20 | RM2,179.20 | RM2,095.85 | RM2,012.50 |
| RM20,000 | RM3,429.20 | RM3,429.20 | RM3,345.85 | RM3,262.50 |
A married person counts as single for PCB if their spouse works: each of you gets the RM9,000 relief on your own pay. Children count for whichever of you claims them.
The formula
PCB uses LHDN’s computerised calculation method. Each month it projects your chargeable income for the year (P) from what you’ve been paid so far and this month’s salary, takes off your reliefs, and works out the year’s tax from the rates below. The tax still to pay is spread over the months left:
PCB = [(P − M) × R + B − (Z + X)] ÷ (n + 1)
M, R and B come from the band P falls in; Z is zakat and X is PCB already paid this year; n + 1 is the months left including this one. The result is rounded up to the next 5 sen, and anything under RM10 isn’t deducted.
| 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 |
Watch the RM35,000 line: below it you get a RM400 rebate, above it you don’t. On exactly RM4,000 a month, single, the formula lands a few sen over RM35,000 in some months, so PCB adds up to RM328.50 over the year against RM200 of tax. You’d get the difference back when you file. The PCB guide goes through every step.
Other calculators
Questions
What is PCB?
Potongan Cukai Bulanan, monthly tax deduction (MTD) in English: your income tax, taken from your salary by your employer each month and paid to LHDN. If it’s right, the PCB for the year matches your tax, and filing your Form BE settles any small difference.
Why does my PCB change when I claim a relief?
Reliefs you declare to your employer on Form TP1 lower the chargeable income LHDN’s formula projects for the year, so PCB drops from that month. Without TP1 you still get the relief, but as a refund after you file.
Is PCB my final tax?
It can be. If employment is your only income and PCB was deducted all year, LHDN can treat PCB as your final tax. You can still file a Form BE to claim reliefs you didn’t declare to your employer, and get the difference back.
How is PCB worked out on a bonus?
LHDN works out the tax on the year without the bonus and with it, and the difference is the bonus PCB, deducted in the month it’s paid. The PCB guide works through LHDN’s own example: a RM8,250 bonus on RM5,500 a month takes RM727.50.
Sources
- LHDN (Inland Revenue Board of Malaysia): Specification for Monthly Tax Deduction (MTD) Calculations Using Computerised Calculation for 2026 (checked 26 October 2026)
- LHDN: MTD schedule and data specifications (Jadual PCB dan Spesifikasi Data) (checked 26 October 2026)
- KWSP (EPF): Third Schedule, EPF Act 1991: contribution rates from 1 October 2025 (checked 26 October 2026)
Spotted a figure that doesn’t match your payslip or a source? Tell us; corrections are logged on the sources page.