ListBelanja
PCB / MTD calculator 2026
Enter your monthly salary and bonus. This PCB calculator works out the PCB your employer should deduct each month using LHDN's method, the PCB in your bonus month — and, more importantly, your ACTUAL tax after receipt reliefs: how much you should claim back.
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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: YA2025.
LHDN has not published YA2026 caps yet; YA2025 caps are shown and this page updates itself as soon as the new table is out.
1Salary
2Family
3Receipt reliefs (optional)
Reliefs your employer does NOT include in PCB — enter a yearly estimate to see your refund. Each relief's limit is applied automatically.
How is PCB worked out?
PCB (Potongan Cukai Bulanan, or Monthly Tax Deduction, MTD) is income tax your employer deducts from each month's salary and pays to LHDN. For fixed monthly pay, the employer estimates the year's income, subtracts the employee's EPF contribution (up to the relief cap) and the statutory reliefs — individual, spouse if your spouse has no income, children and disability — then applies that year's progressive rates and rebate and divides by 12. Zakat deducted from salary is taken off the PCB. Amounts under RM10 a month are not deducted.
PCB categories follow your status: Category 1 single, Category 2 married with a non-working spouse, Category 3 married with a working spouse. A bonus is additional remuneration: PCB in the bonus month = the year's tax including the bonus − the year's tax without it.
PCB is not your final tax — receipts decide the refund
Employers only account for the statutory reliefs. Lifestyle, medical, SSPN, education insurance, sports, housing-loan interest and the other reliefs you pay for yourself are not in your PCB unless you tell your employer through Form TP1. That is why many employees overpay through the year — and get a refund after e-Filing, as long as the receipts exist.
This calculator shows the gap: the year's PCB against your actual tax after receipt reliefs. ListBelanja keeps those receipts through the year, matches them to LHDN reliefs automatically and fills in Form BE box by box — so that refund is actually claimed.
Resident individual tax rates YA2025
| Chargeable income (RM) | Rate |
|---|---|
| 0 – 5,000 | 0% |
| 5,001 – 20,000 | 1% |
| 20,001 – 35,000 | 3% |
| 35,001 – 50,000 | 6% |
| 50,001 – 70,000 | 11% |
| 70,001 – 100,000 | 19% |
| 100,001 – 400,000 | 25% |
| 400,001 – 600,000 | 26% |
| 600,001 – 2,000,000 | 28% |
| 2,000,001 and above | 30% |
If your chargeable income does not exceed RM35,000, a RM400 personal rebate is deducted straight from your tax. ListBelanja's calculator works it out for you.
Filing deadlines
| Item | Date |
|---|---|
| spending that counts for YA2026 reliefs | |
| Form BE e-Filing for YA2026 — paper form | |
| Form BE e-Filing for YA2026 | |
| Form B e-Filing for YA2026 — paper form | |
| Form B e-Filing for YA2026 |
YA2026 deadlines are provisional: worked out from the YA2025 rules until LHDN publishes the YA2026 dates.
Frequently asked questions
Why is my PCB different from my payslip?
Your employer may be using different status details (category, number of children), including taxable allowances or other deductions, applying reliefs you declared on TP1, or using the PCB schedule rather than the computerised method. This calculator uses the computation method with YA2025 rates, rebate and relief caps from LHDN; small differences in ringgit are normal.
How much PCB is deducted on a bonus?
A bonus is taxed with the rest of the year's income, not at a flat rate. PCB in the bonus month = the year's tax including the bonus − the year's tax without it, so it depends on your marginal rate. Enter the bonus in the calculator to see the figure.
Do I still need to file if PCB was deducted?
Employees with chargeable income generally still file Form BE even when PCB was deducted. Filing is also the only way to claim the receipt reliefs your employer did not account for — your refund. Check the current conditions at hasil.gov.my.
Does this calculator store my data?
No. The calculation runs in your browser; no numbers are sent anywhere. Sign up only if you want to keep receipts and claim the refund with proof.