Why is my PCB different from my actual tax?

PCB is based only on your salary. Your actual tax takes every eligible relief into account. If too much PCB was deducted you get a refund; if too little, you pay the difference.

How does zakat reduce PCB?

Zakat paid through salary deduction reduces PCB ringgit for ringgit. For example, if your PCB is RM200 and you pay RM50 in zakat, only RM150 is deducted as PCB.

Do I still need to file if PCB is deducted?

Yes. You need to e-File to claim a refund or pay any shortfall. The Form BE deadline is usually 30 April.

What if I change jobs in the same year?

Give your new employer Form TP3, which shows the PCB your previous employer already deducted, so your new employer can calculate PCB accurately.

PCB calculator, monthly tax deduction 2026.

Estimate the PCB taken from your salary each month, with EPF and zakat included.

Calculate PCB How PCB works

EPF deducted first
11%
Zakat offset
RM1 = RM1
Form BE due
Usually 30 Apr

Calculate your PCB

Results update as you type. Nothing leaves your browser.

Monthly salary, gross

EPF contribution

Employee share deducted before PCB

Monthly zakat, optional

Zakat paid through salary deduction

Reduces PCB ringgit for ringgit, RM1 zakat for RM1 PCB

Only EPF and the individual relief are counted here. Other reliefs count towards PCB only if you declare them on Form TP1. Your actual tax is settled when you e-File, so you may get a refund or owe the difference.

Estimated monthly PCB

RM 110.00

≈ RM 1,320.00 estimated tax a year

Gross salary: RM 5,000.00
EPF (11%): − RM 550.00
Salary after EPF: RM 4,450.00
PCB before zakat: RM 110.00
Zakat offset: RM 0.00
Take-home pay: RM 4,340.00

Annualised view

Salary × 12: RM 60,000.00
EPF counted, capped at RM4,000: − RM 3,999.93
Individual relief: − RM 9,000.00
Chargeable income: RM 47,000.07
Tax before rebate: RM 1,320.00
RM400 rebate: Not eligible
Top bracket · effective rate: 6% · 2.2%

Track PCB in CukaiMax

Follows LHDN's computerised PCB formula for a single employee (category 1) on a steady salary with no Form TP1 claims: EPF counted up to RM4,000 a year, the RM9,000 individual relief, YA 2025 resident rates and the RM400 rebate where eligible, rounded up to the next 5 sen. PCB under RM10 isn't deducted.

100% private
EPF 11% included
Zakat offset applied
Updated 2026

How PCB is calculated

Four steps your employer follows every month.

01
Gross salary
Your employer starts from your monthly gross pay.
02
Deduct EPF
The 11% EPF contribution comes off your pay. Up to RM4,000 of it a year is left out of the income PCB is worked out on.
03
Calculate PCB
LHDN's formula projects your pay for the year, takes off EPF and the RM9,000 individual relief, applies the tax rates and spreads the tax over the months left.
04
Deduct zakat
If you pay zakat, it comes straight off your PCB.

Zakat, worked example

Every ringgit of zakat paid through your salary is one ringgit less PCB.

Zakat, worked example
Item	Monthly
PCB before zakat	RM 200
Zakat paid	− RM 50
PCB deducted	RM 150

Rates used in this estimate

Resident rates, YA 2023–2025. Your annualised bracket is highlighted.

Rates used in this estimate
Chargeable income	Rate	Tax on lower amounts
RM 0 – RM 5,000	0%	RM 0
RM 5,001 – RM 20,000	1%	RM 0
RM 20,001 – RM 35,000	3%	RM 150
RM 35,001 – RM 50,000	6%	RM 600
RM 50,001 – RM 70,000	11%	RM 1,500
RM 70,001 – RM 100,000	19%	RM 3,700
RM 100,001 – RM 400,000	25%	RM 9,400
RM 400,001 – RM 600,000	26%	RM 84,400
RM 600,001 – RM 2,000,000	28%	RM 136,400
RM 2,000,001 and above	30%	RM 528,400

Your payslip can differ if you're married, have children, get a bonus or have Form TP1 claims on file. For your full-year tax with reliefs, use the income tax calculator.

Good to know

Advantages of PCB

No need to save up for a year-end tax bill.
Deducted automatically, so you can't forget.
You can get a refund if you overpaid.
Zakat comes straight off your PCB.

Keep in mind

PCB is only an estimate, not your actual tax.
You still need to e-File every year.
Reliefs other than EPF count only if you submit Form TP1.
You may need to pay extra if too little was deducted.

Questions

About PCB in Malaysia

PCB (Potongan Cukai Bulanan), also called MTD (monthly tax deduction), is income tax your employer deducts from your salary every month, so you don't have to pay a lump sum at the end of the year.