ListBelanja
Form TP1: lower this month's PCB instead of waiting for next year's refund
Your employer computes PCB from salary, EPF and statutory reliefs only — it knows nothing about your medical, lifestyle, SSPN or education-insurance receipts. Form TP1 is the LHDN form an employee fills in to tell the employer about those deductions and rebates, so the coming months' PCB takes them into account. ListBelanja builds that list from the receipts already in the app, works out PCB before & after, and prepares the text to copy to your employer.
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Updated
Checked against official LHDN sources: relief table · rates, deadlines & rules . Checked automatically every day; a change is accepted only after two identical readings. Year of assessment: YA2026.
What the employer already counts — and what goes on TP1
TP1 is not the place to forecast year-end spending: enter the reliefs whose receipts you already hold. Reliefs you have not spent on yet are claimed later — on a later TP1 or directly on Form BE.
| Already in the employer's PCB | Through Form TP1 | |
|---|---|---|
| Self, spouse & child reliefs | Yes — per the status you declared to the employer | Not needed |
| Employee EPF | Yes — deducted from salary | Not needed |
| Zakat | Yes, if deducted through salary | Zakat you paid yourself — as a rebate |
| Medical, lifestyle, sports, SSPN, education insurance, parents, PRS… | No — the employer does not know your receipts | Yes — list the amounts you already have proof for |
| Proof | None | You keep the receipts; the employer may ask for them, LHDN may check them |
Example: monthly PCB before & after TP1
A single executive on RM6,000 a month with 3 categories of receipt reliefs totalling RM5,000: without TP1 the employer deducts about RM208 a month; after TP1 is handed in at month 6, PCB for the remaining 6 months drops to about RM116 — RM92 more take-home pay each month, RM550 by year end. The actual annual tax is the same (RM1,940); TP1 only decides whether that money stays in your salary now or comes back after e-Filing.
LHDN has not published YA2026 tax rates yet; YA2025 figures are used provisionally and this page updates itself once the new figures are published.
The YA2026 relief table on this page is based on the Budget 2026 tax measures published by the Ministry of Finance, combined with LHDN's latest official table — LHDN has not published the official YA2026 table yet. This page updates itself as soon as it is published. Budget document (belanjawan.mof.gov.my)
| Situation | Reliefs on TP1 | Monthly PCB without TP1 | Monthly PCB after TP1 | Extra take-home pay a month |
|---|---|---|---|---|
| Fresh graduate, singleRM3,500/month | RM1,5001 categories | No statutory PCB for this salary — TP1 changes nothing; the reliefs are claimed on Form BE | ||
| Single executiveRM6,000/month | RM5,0003 categories | RM208 | RM116 | RM92 |
| Married, both working, 1 young childRM5,000/month | RM4,0002 categories | RM100 | RM60 | RM40 |
| Married, non-working spouse, 2 childrenRM8,000/month | RM9,9004 categories | RM388 | RM139 | RM248 |
| Disabled individual, singleRM4,000/month | RM2,5002 categories | No statutory PCB for this salary — TP1 changes nothing; the reliefs are claimed on Form BE | ||
| Manager, non-working spouse, 3 children (1 at university)RM15,000/month | RM15,5005 categories | RM1,846 | RM1,200 | RM646 |
- Fresh graduate, single: Lifestyle RM1,500
- Single executive: Lifestyle RM2,500 · Education & medical insurance RM2,000 · Medical check-up & mental health RM500
- Married, both working, 1 young child: Lifestyle RM2,000 · Childcare & kindergarten fees RM2,000
- Married, non-working spouse, 2 children: Education & medical insurance RM3,000 · Lifestyle RM2,500 · Life insurance & EPF RM2,400 · SSPN net savings RM2,000
- Disabled individual, single: Disability support equipment RM1,500 · Lifestyle RM1,000
- Manager, non-working spouse, 3 children (1 at university): Education & medical insurance RM4,000 · Parents' medical & care RM3,000 · Life insurance & EPF RM3,000 · PRS & deferred annuity RM3,000 · Lifestyle RM2,500
TP1 handed in after pay month 6, effective from the next month (6 months left); PCB without TP1 = annual tax with statutory reliefs & EPF ÷ 12; after TP1 = remaining annual tax (with reliefs) ÷ months left — rounding & minimum amount per LHDN's PCB rules.
How ListBelanja prepares your TP1
- Scan receipts through the year — each one is matched to that year's LHDN relief and capped at the current year's limit.
- Enter your salary in Tax data (or scan last year's EA form as a start) so the tax & PCB estimate can be computed.
- Open Tax › Summary › the Form TP1 card: reliefs you already have proof for, the total, monthly PCB without & after TP1.
- Tap Copy the list — paste it into an e-mail or your payroll department's form; receipts stay in the app as proof (7 years).
- As new receipts come in the card recomputes — hand in a new TP1 when the total has grown meaningfully.
When to hand in TP1
Earlier is better: every month that passes without TP1 is a month of PCB deducted at the full rate. Payroll practice varies — some process TP1 every month, some only in certain months — so ask when claims are taken into account and hand it in before that date.
If you never hand in TP1, nothing is lost: the actual tax is still computed on Form BE after the year ends and excess PCB is refunded — ListBelanja estimates it from your EA form & receipts. TP1 simply moves that money into the current months.
Frequently asked questions
What is the difference between Form TP1 and TP3?
TP1 is your claim of deductions & rebates to the employer for the PCB computation. TP3 is information about previous employment in the same year (remuneration & PCB already deducted by the old employer) so the new employer computes PCB correctly. Both go to the employer, not to LHDN.
Do I need to attach receipts to TP1?
You are responsible for the accuracy of the claim and for keeping the proof; the employer may ask to see it and LHDN may check it later. Keep receipts for 7 years — in ListBelanja each receipt stays attached to the relief it was matched to.
Can I include reliefs I have not spent on yet?
List only what you already have proof for. The app's tax-saving planner shows the reliefs with cap remaining — once those receipts come in, the TP1 card recomputes and you can hand in an updated TP1.
Why is PCB after TP1 not simply tax ÷ 12?
The months before TP1 were already deducted at the full rate. The app's estimate takes the remaining annual tax (with reliefs) after subtracting PCB already deducted, and spreads it over the months left — which is why a TP1 handed in late in the year gives a larger monthly reduction for a shorter period.
I had two employers this year — TP1 to whom?
To the current employer that deducts your PCB now, together with TP3 for the previous employer's remuneration & PCB. The year's reliefs are still one total — Form BE at year end brings everything together.