Your pay and family
For a tax resident employee, from the month you start to the end of the year, with no earlier pay this year.
This month
How it is worked out
How PCB is calculated
PCB estimates your tax for the whole year from this month's pay, then spreads it over the months left. LHDN's formula is [(P − M) × R + B] ÷ (n + 1).
- P, chargeable income for the year: this month's pay after EPF, plus the same pay for the months left, minus RM9,000 for yourself, RM4,000 for a spouse who does not work, RM2,000 a child and any reliefs claimed by Form TP1.
- EPF relief: up to RM4,000 a year, spread across the months left as LHDN's K2 term.
- M, R and B: the start of P's tax band, its rate, and the tax up to that band. B already takes off the RM400 rebate (RM800 with a non-working spouse) when P is RM35,000 or less.
- Rounding: figures are cut to two decimals, then PCB is rounded up to the next 5 sen. Under RM10, no PCB is deducted.
- Bonus: the tax for the year with the bonus, minus the PCB for the year on normal pay, is taken in the month the bonus is paid.
- Not included: zakat, which reduces PCB ringgit for ringgit; pay from an earlier employer this year; disabled person and disabled spouse reliefs; and the special rates for returning experts and knowledge workers.
LHDN's 2026 table
Values of M, R and B by chargeable income for the year (P).
| P, chargeable income (RM) | M (RM) | R | B, single or spouse working (RM) | B, spouse not working (RM) |
|---|---|---|---|---|
| 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 |
| Above 2,000,000 | 2,000,000 | 30% | 528,400 | 528,400 |
Source: LHDN, Specification for MTD calculations using computerised calculation for 2026, Table 1.
PCB at common salaries
Monthly PCB in January 2026 with 11% EPF and no other reliefs.
| Monthly pay | Single | Married, spouse working, no children | Married, spouse working, 2 children | Married, spouse not working, 2 children |
|---|---|---|---|---|
| RM3,000 | RM0 | RM0 | RM0 | RM0 |
| RM4,000 | RM50.00 | RM50.00 | RM0 | RM0 |
| RM5,000 | RM110.00 | RM110.00 | RM90.00 | RM70.00 |
| 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 |
Foundific calculations with LHDN's 2026 computerised method. Children are under 18, at RM2,000 relief each.
- PCB starts at about RM3,780 a month for a single person with 11% EPF.
- A RM5,000 bonus on RM5,000 a month adds RM400 of PCB in the month it is paid, for a single person.
Lowering your PCB
- Form TP1: give your employer your other reliefs, such as lifestyle, medical, education and insurance, and PCB is reduced each month.
- Form TP3: if you joined mid-year, tell your new employer the pay and PCB from your previous job, so the year is spread correctly.
- Zakat: zakat paid through salary deduction reduces PCB ringgit for ringgit.
Common questions
How much PCB is deducted on RM5,000 salary in Malaysia?
RM110.00 a month in 2026 for a single employee with 11% EPF and no other reliefs. With a spouse who works and two children it is RM90.00, and with a spouse who does not work and two children it is RM70.00.
Is PCB my final tax?
No. PCB is an advance payment. When you file your return, LHDN works out your actual tax with all your reliefs; if PCB was more, you get a refund, and if it was less, you pay the difference.
Why is there no PCB on my salary?
If the year's tax worked out from your pay is under RM10 a month, no PCB is deducted. For a single employee that is pay up to about RM3,770 a month, because of the RM9,000 relief, EPF relief and the RM400 rebate.
How is PCB on a bonus worked out?
LHDN takes the tax for the whole year including the bonus, subtracts the PCB due on normal pay for the year, and deducts the difference in the month the bonus is paid. On a one-month bonus of RM5,000 for a single employee earning RM5,000, it is RM400.00.
Can I lower my PCB?
Yes. Claim reliefs such as life insurance, medical, education and lifestyle on Form TP1 with your employer, and zakat paid through salary deduction reduces PCB directly.
Why is my PCB different from this calculator?
Your employer may include allowances, benefits in kind or TP1 reliefs, or may use LHDN's PCB schedule instead of the computerised method. The schedule can differ by a few ringgit.
Do I still need to file a tax return?
Yes, if you have income above the threshold. If PCB is your only tax and you claim no extra reliefs, you can choose PCB as your final tax, but filing is still how you claim refunds.
Sources
LHDN
- LHDN, Specification for Monthly Tax Deduction (MTD) Calculations Using Computerized Calculation for 2026: formula, Table 1, reliefs and rounding. Copy kept in data/my/lhdn/raw. Checked 21 October 2026.
- LHDN, MTD schedule and data specifications, with Form TP1 and its explanatory notes.