Yes. Submit Form TP1 to your employer to claim reliefs, rebates and zakat, and your PCB is recalculated for the rest of the year. Employers must accept TP1 at least twice a year. Only declare what you qualify for, or you'll pay the difference at e-Filing.

When do I get a PCB refund?

Only after you file your return and LHDN processes it. LHDN's client charter targets refunds within 30 working days of e-Filing, or 90 working days for paper forms. Keep your bank details up to date on MyTax so the refund isn't held up.

PCB vs annual tax: what's the difference?

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

Calculate your tax PCB calculator

Monthly estimatePCB

PCB

Monthly estimated tax deduction (MTD) taken from your salary by your employer.

Deducted

Every month

Based on

Estimate

Deducted from your salary every month
Can be adjusted through your employer (Form TP1)
Counts standard reliefs only (individual, EPF, spouse, children) unless you declare more on Form TP1
Based on fixed salary, so large bonuses can leave a shortfall
Zakat only counts if it's paid through payroll or declared on TP1

PCB calculator

Final amounte-Filing

Annual tax

Your actual tax for the year, settled when you submit e-Filing.

Settled

Once a year

Filing window

Mar–Jul

Based on actual income for the year
Includes all eligible reliefs
Zakat reduces the final amount
Overpaid PCB comes back as a refund

Income tax calculator

Quick comparison

PCB and annual tax, side by side.

PCB and annual tax compared
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	Standard reliefs plus anything declared on TP1	Actual income + all eligible reliefs
Adjustable?	Yes, ask your employer to adjust	Final amount based on actual figures

Calculation example

Scenario: RM5,000 a month salary, no other income, claiming lifestyle and medical insurance reliefs at e-Filing.

Estimated PCB paid against actual annual tax
Item	Amount
Monthly PCB (estimated)	RM110
PCB for the year (RM110 × 12)	RM1,320
Annual salary	RM60,000
Less EPF relief (RM6,600 paid, capped at RM4,000)	− RM4,000
Less individual relief	− RM9,000
Less lifestyle and medical insurance reliefs	− RM6,000
Chargeable income	RM41,000
Actual tax	RM960
Refund	RM360

PCB RM1,320 − actual tax RM960 = RM360 back after e-Filing. The monthly PCB is from the CukaiMax PCB calculator, which follows LHDN's computerised formula for a single employee with no Form TP1 claims.

Why can they be different?

Common reasons PCB and your final tax don't match.

Pro tip

If your PCB is too high, give your employer Form TP1 with the reliefs, rebates and zakat you're claiming. Only declare what you qualify for, or you'll pay the difference at e-Filing.

PCB calculator Tax relief guide

You claim insurance, medical, lifestyle and other reliefs PCB didn't useRefund likely
You paid zakat that PCB didn't account forLower final tax
You received a large bonus or variable incomeMay owe more

Common questions

All tax FAQs

Not always. LHDN lets PCB stand as your final tax if you only have employment income, stayed with the same employer all year, had PCB deducted, your employer doesn't pay your tax, and, if married, you and your spouse are assessed separately. You must file if you don't meet these conditions, and you should file anyway if you want to claim reliefs PCB didn't count, because that's the only way to get a refund.

Compare PCB vs actual tax

CukaiMax compares your PCB with your actual tax and estimates your refund or balance to pay.

Get started

Sources: LHDN, monthly tax deduction (PCB); LHDN, PCB as final tax and Form TP1; LHDN, overpaid tax refunds; LHDN, individual income tax rates.