PCB Calculator
Estimate your monthly Potongan Cukai Bulanan (PCB) accurately based on Malaysian tax rules. This calculator helps employees understand how much tax is deducted from their salary each month, taking into account EPF contributions, bonuses, marital status, and number of children.
Use this tool as a planning guide to avoid under- or over-deduction and to better manage your monthly cash flow.
2025 Malaysia PCB Calculator
Auto-calculated EPF: RM 0.00
Bonus is taxed at a higher effective rate in the month received.
Understand How PCB Is Calculated in Malaysia
PCB is a mandatory monthly tax deduction for employees in Malaysia under the Income Tax Act 1967. Employers calculate PCB based on your estimated annual taxable income and deduct it progressively throughout the year.
Factors such as basic salary, EPF contributions, bonuses, marital status, and dependent children all affect your PCB amount. While PCB helps spread your tax payments across the year, the final tax payable is still determined when you submit your annual income tax return to LHDN.
This calculator provides an estimated figure for reference and planning purposes only.
Why PCB Numbers Vary
PCB is calculated using an estimate of your annual income, not just your current month’s salary. Because of this, changes in income, EPF contributions, or personal details can affect how much PCB is deducted each month.
This explains why two people earning the same salary, or even the same person month to month, may see different PCB amounts on their payslip.
Bonuses and Incentives
One-off payments such as bonuses, commissions, or performance incentives increase your estimated annual income in the month they are paid. This often results in a higher PCB deduction for that month.
EPF Contribution Rate
Your employee EPF contribution reduces taxable income. Changes to contribution rates or switching contribution options can cause your PCB amount to increase or decrease.
Salary Adjustments
When your basic salary changes, PCB is recalculated using the new annualised income. This usually leads to a revised PCB amount from that month onward.
Marital Status and Children
Reliefs related to marital status and dependent children affect PCB calculations. Updating these details with your employer can change your monthly deduction.
Additional or Irregular Income
Overtime, allowances, or other irregular income can alter your estimated yearly earnings. PCB may fluctuate even if your basic salary remains unchanged.
When Should You Review Your PCB?
After Receiving a Bonus or Incentive
PCB is often higher in months when bonuses or commissions are paid. Reviewing your PCB helps you understand temporary spikes in deductions.
After a Salary Adjustment
Any increase or decrease in basic salary triggers a recalculation of PCB. Checking your PCB ensures your payslip reflects the updated income correctly.
After Updating Personal Details
Changes to marital status or number of dependent children affect PCB reliefs. Reviewing your PCB confirms these updates have been applied.
What HR and Management Teams Should Know About PCB
PCB Accuracy Is the Employer’s Responsibility
Employers are responsible for calculating and remitting PCB correctly based on employee income and declared details. Errors can lead to under- or over-deduction issues for staff.
Employee Data Must Be Kept Updated
Changes in marital status, dependents, or EPF contribution choices must be reflected promptly. Outdated information can result in incorrect PCB deductions.
Bonuses and Variable Pay Require Extra Attention
One-off payments, commissions, and incentives can cause PCB spikes. HR teams should be prepared to explain these changes clearly to employees.
Year-End Reconciliation Still Matters
Even with monthly PCB deductions, employees must file annual tax returns. Clear communication helps reduce confusion and unnecessary complaints.
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Frequently Asked Questions
Is PCB the same as income tax?
No. PCB is a monthly prepayment of income tax, while the final tax payable is determined when you submit your annual tax return.
Why does my PCB change even if my salary stays the same?
PCB can change due to bonuses, EPF contribution rate changes, or updates to personal details. Payroll timing and calculation methods can also cause small variations.
Do bonuses and incentives affect PCB?
Yes. Bonuses and incentives increase your estimated annual income, which can result in higher PCB deductions in the month they are paid.
What should I do if my PCB seems too high or too low?
Check whether the month includes bonuses or changes in EPF contributions and confirm your personal details with HR. Any over- or under-deduction will be adjusted when you file your annual tax return.
Is this PCB calculator accurate?
This calculator provides an estimated PCB amount based on general Malaysian payroll rules. Actual deductions may differ depending on employer payroll systems and LHDN guidelines.
Is PCB deducted if my income is below the taxable level?
If your estimated annual income is below the taxable threshold, PCB may be zero. This can change if you later receive bonuses or salary increases.
