Comparison

PCB vs Annual Tax: What's the Difference?

Understand the difference between monthly PCB deductions and your actual annual tax, and why the amounts can differ.

Calculate Your Tax

PCB vs Annual Tax Comparison

Aspect
PCB
Annual Tax
What It Is
Monthly estimated deduction by employer
Actual tax after e-Filing submission
When Deducted
Every month from salary
Once a year (March-July)
Based On
Rough estimate without full reliefs
Actual income + all eligible reliefs
Adjustable?
Yes, can request employer to adjust
Final amount based on actual figures

Calculation Example

Scenario: RM5,000/month Salary

PCB (Monthly Deduction):

Monthly PCB (estimated)RM200
Annual PCB (RM200 × 12)RM2,400

Actual Tax (after e-Filing):

Annual salaryRM60,000
Less EPF (11%)- RM6,600
Less tax reliefs- RM15,000
Taxable incomeRM38,400
Actual taxRM1,600

Result:

Get RM800 Refund!

(PCB RM2,400 - Actual Tax RM1,600)

Why Can They Be Different?

1. PCB Doesn't Account for All Reliefs

PCB uses only basic relief. When you file e-Filing, you can claim insurance, medical, EPF, and many other reliefs.

2. Bonuses & Variable Income

PCB is calculated based on fixed salary. When you receive large bonuses, your actual tax may be higher than PCB.

3. Zakat Payments

Zakat can reduce your final tax, but it's not calculated in PCB (unless you apply for it).

Pro Tip:

If your PCB is too high, you can request your employer to adjust it using Form TP1 (MTD deduction). But make sure your reliefs are legitimate, otherwise you'll need to pay back during e-Filing!

Compare PCB vs Actual Tax

CukaiMax helps you compare PCB with your actual tax and estimate your refund or additional payment.

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