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PCB vs annual tax: why what is deducted is not what you owe
Every month your employer deducts PCB and sends it to LHDN. It is computed with LHDN's method from that month's salary and statutory reliefs only — your employer does not know about your medical, book, SSPN or gym receipts. The actual tax is known only once a year, when you file Form BE with every relief. The difference is refunded — or, if PCB fell short, paid. This page compares both; the public PCB calculator shows your figures without sign-up.
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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.
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Comparison
| Aspect | PCB (monthly deduction) | Annual tax (e-Filing) |
|---|---|---|
| Who computes | The employer, with LHDN's computation method or the PCB schedule | You, on Form BE at MyTax — ListBelanja prepares every box |
| What counts | That month's salary & taxable allowances, EPF, statutory reliefs (self, spouse, children), salary zakat, TP1 details if you gave them | All of the year's income, every relief with receipts, rebates, plus PCB & CP500 already paid |
| When | Every pay month; the employer remits it to LHDN | After the year ends — Form BE e-Filing by 15 May |
| Receipts | Not needed by the employer | Needed — kept 7 years; LHDN can ask for them after a refund |
| Outcome | An estimate — usually too much when you have receipt reliefs | The actual tax; excess PCB is refunded to your bank account, a shortfall is paid |
| In ListBelanja | PCB calculator: PCB per month, bonus month, take-home pay | Tax calculator & BE e-Filing box by box; the refund estimated from your EA form & receipts |
From PCB to a refund — step by step
- January: scan last year's EA form — total PCB deducted, salary & EPF fill in.
- Enter reliefs with receipts (medical, lifestyle, SSPN, insurance…) — the app computes the actual tax with that year's LHDN table.
- Difference = PCB paid − actual tax: positive means a refund, negative means a balance to pay before the deadline.
- Submit Form BE at MyTax with the Copy button for every box; LHDN processes it and refunds to your registered bank account.
Form BE deadline
| Item | Date |
|---|---|
| Form BE e-Filing for YA2026 — paper form | |
| Form BE e-Filing for YA2026 |
YA2026 deadlines are provisional: worked out from the YA2025 rules until LHDN publishes the YA2026 dates.
Frequently asked questions
PCB is already deducted every month — do I still need to file?
Yes, if your income crosses the threshold that makes a return compulsory — PCB is not a filing. And even when it is not compulsory, filing with receipts is the only way to get excess PCB back. The "Do I need to file?" wizard answers from your income.
Can I lower my PCB so I don't overpay?
Yes — tell your employer about additional reliefs through Form TP1 (for example medical, lifestyle, SSPN) so monthly PCB takes them into account; the employer may ask for proof. Otherwise the difference comes back after e-Filing — the PCB calculator shows both figures.
Bonus — why does that month's PCB jump?
A bonus is treated as additional remuneration: the bonus month's PCB = annual tax with the bonus − annual tax without it, apportioned by LHDN's method. ListBelanja's PCB calculator has a bonus field and shows that month's extra PCB.