MalaysiaSalaryCalculator

Official 2025 Rates

PCB Calculator Malaysia 2025

✓ 2025

Calculate your monthly PCB (Potongan Cukai Berjadual) tax deduction using official LHDN rates

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RM

Your gross monthly income before deductions

PCB is calculated after EPF deduction

Note: This calculator uses official LHDN 2025 tax rates and follows the official PCB calculation method.

PCB Tax Calculation

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Instant PCB calculation using LHDN official rates

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What is PCB (Potongan Cukai Berjadual)?

PCB, or Potongan Cukai Berjadual, is the Malaysian monthly tax deduction (MTD) system where employers deduct income tax from employees' monthly salaries. Administered by the Lembaga Hasil Dalam Negeri (LHDN) or Inland Revenue Board of Malaysia, PCB ensures that income tax is collected gradually throughout the year rather than in one lump sum during tax season.

The PCB system was introduced to ease the financial burden on taxpayers and improve tax collection efficiency. Instead of paying your entire annual tax bill when filing your income tax return, PCB spreads your tax payments across 12 months, making it more manageable for employees and ensuring steady revenue for the government.

How Does PCB Work?

When you receive your monthly salary, your employer automatically calculates and deducts PCB based on your gross salary minus EPF contributions. The deducted amount is then remitted to LHDN on your behalf. This process happens before you receive your salary, which is why your payslip shows "net salary" after all deductions.

PCB calculations follow Malaysia's progressive tax system, where higher income brackets are taxed at higher rates ranging from 0% to 30%. The system considers several factors:

  • Your monthly salary after EPF - PCB is calculated on salary after EPF deduction, not gross salary
  • Marital status - Single taxpayers have a threshold of RM2,851/month, while married taxpayers start at RM3,851/month
  • Individual relief - An automatic RM9,000 annual relief is applied to reduce your taxable income
  • Tax rebates - If your chargeable income is RM35,000 or below, you receive a RM400 tax rebate

PCB vs Annual Income Tax: What's the Difference?

Many Malaysians confuse PCB with their annual income tax assessment. Here's the key difference: PCB is a monthly prepayment of your estimated annual tax liability, while your income tax is the actual tax you owe based on your complete annual income and eligible reliefs.

When you file your income tax return (Form BE or Form B) each year, LHDN calculates your actual tax liability. If you've overpaid through PCB (common when you claim additional reliefs like medical expenses, education, or insurance), you'll receive a tax refund. If you've underpaid, you'll need to pay the difference.

Who Needs to Pay PCB?

Not everyone needs to pay PCB. If your monthly income after EPF deductions is below the PCB threshold (RM2,851 for single, RM3,851 for married), no PCB will be deducted from your salary. This threshold ensures that lower-income employees don't have unnecessary deductions from their monthly pay.

Additionally, PCB amounts less than RM10 per month are not deducted, as stated in LHDN guidelines. This practical rule prevents minimal deductions that would be administratively inefficient.

💡 Pro Tip: Use our PCB Calculator above to estimate your monthly tax deduction. Understanding your PCB helps you plan your finances better and avoid surprises during tax season.

PCB Tax Brackets Malaysia 2025

Malaysia uses a progressive tax system where different portions of your income are taxed at different rates. The more you earn, the higher the tax rate on the additional income. Below are the official LHDN tax brackets for 2025:

Chargeable Income (Annual) Tax Rate Tax Amount
First RM5,000 0% RM0
Next RM15,000 (RM5,001 - RM20,000) 1% RM150
Next RM15,000 (RM20,001 - RM35,000) 3% RM450
Next RM15,000 (RM35,001 - RM50,000) 6% RM900
Next RM20,000 (RM50,001 - RM70,000) 11% RM2,200
Next RM30,000 (RM70,001 - RM100,000) 19% RM5,700
Next RM300,000 (RM100,001 - RM400,000) 25% RM75,000
Next RM200,000 (RM400,001 - RM600,000) 26% RM52,000
Next RM1,400,000 (RM600,001 - RM2,000,000) 28% RM392,000
Above RM2,000,000 30% On excess

💡 Tax Relief (RM9,000)

Every Malaysian taxpayer automatically receives RM9,000 individual relief, which reduces your chargeable income. This is deducted before calculating tax.

🎁 Tax Rebate (RM400)

If your chargeable income is RM35,000 or below, you receive a RM400 tax rebate, further reducing your annual tax liability.

Example: If you earn RM60,000 annually after EPF and apply RM9,000 relief, your chargeable income is RM51,000. Your tax would be: RM0 (first RM5,000) + RM150 (next RM15,000 @ 1%) + RM450 (next RM15,000 @ 3%) + RM900 (next RM15,000 @ 6%) + RM110 (remaining RM1,000 @ 11%) = RM1,610 annual tax or approximately RM134/month PCB.

Frequently Asked Questions About PCB

PCB (Potongan Cukai Berjadual) is the Monthly Tax Deduction system in Malaysia where employers deduct income tax from employees' salaries every month. It's a pay-as-you-earn system that spreads your annual tax liability across 12 months, making tax payment more manageable.
PCB is calculated on your salary after EPF deduction using progressive tax rates (0% to 30%). The calculation considers: (1) Your monthly salary minus EPF, (2) Individual relief of RM9,000 annually, (3) Tax rebate of RM400 if applicable, and (4) Your marital status (different thresholds for single vs married). Use our calculator above for instant results.
No. If your monthly income after EPF deduction is below RM2,851 (single) or RM3,851 (married), no PCB will be deducted. Additionally, PCB amounts less than RM10 per month are not deducted, as per LHDN guidelines.
PCB is a monthly prepayment of your estimated annual income tax. When you file your annual tax return, LHDN calculates your actual tax liability. If you've overpaid through PCB (common when claiming additional reliefs), you'll get a refund. If you've underpaid, you'll need to pay the difference.
Yes! If you've paid more PCB than your actual tax liability, you'll receive a refund after filing your annual income tax return. Common reasons for refunds include claiming tax reliefs for medical expenses, education, life insurance, or having multiple income sources where PCB was over-deducted.
EPF contributions are tax-deductible, so they reduce your taxable income. Malaysian tax law allows you to claim EPF as a tax relief, which is why PCB is calculated on your salary after EPF is deducted. This lowers your monthly tax burden and encourages retirement savings.
Individual relief is a standard RM9,000 tax deduction automatically given to all Malaysian taxpayers. This means the first RM9,000 of your annual income is tax-free. This relief is automatically factored into PCB calculations, reducing your monthly tax deduction.
No. PCB only applies to employed individuals whose employers deduct tax monthly. Self-employed individuals and business owners pay their income tax directly to LHDN through installment payments or annual assessment. They're not subject to the PCB system.
No. Married employees benefit from a higher PCB threshold (RM3,851 vs RM2,851 for single). This means married employees start paying PCB at a higher income level. However, the tax rates themselves remain the same—only the threshold differs.
Our PCB calculator uses official 2025 LHDN tax rates and follows the exact PCB calculation methodology published by the Malaysian government. However, actual PCB may vary based on additional factors like bonus payments, overtime, or special allowances. For complete accuracy, consult with your HR department or a tax professional.