Relief by situation · YA2026
A bonus of 2 months' salary: how much is deducted, and how much comes back — YA2026
A RM12,000 bonus lands, but the payslip shows a much bigger PCB that month. A bonus is not taxed at a separate rate — it is added to the year's income and the extra tax it causes is deducted. On RM6,000 a month, this page works out the bonus-month PCB, the real tax for the year, and how PRS, lifestyle and check-up receipts bring part of it back.
In short: In the bonus month your employer deducts an extra RM1,400 of PCB; the year's PCB including the bonus is RM3,890. The real YA2026 tax with RM6,500 of example receipts is RM3,095 (RM3,890 without receipts). Your employer deducts about RM3,890 of PCB a year, so after filing with receipts you get a refund of about RM795.
- Automatic reliefs
- RM13,000
- Tax with example receipts
- RM3,095
- Estimated PCB refund
- RM795
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)
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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.
Reliefs you get without any receipt
| Relief | Amount (RM) |
|---|---|
| Individual & dependent relatives | 9,000 |
| Life insurance & EPF | 4,000 |
| Total | 13,000 |
Given by your status on Form BE; the employee EPF contribution is estimated at 11% of salary and claimed under Life insurance & EPF.
The receipt-based reliefs that matter most here
| Relief | Cap (RM) | Example receipts (RM) | Given (RM) |
|---|---|---|---|
| PRS & deferred annuity | 3,000 | 3,000 | 3,000 |
| Lifestyle | 2,500 | 2,500 | 2,500 |
| Life insurance & EPF | 7,000 | – | – |
| Medical check-up & mental health | 1,000 | 1,000 | 1,000 |
| Education fees (self) | 7,000 | – | – |
| SSPN net savings | 8,000 | – | – |
Caps from LHDN's YA2026 table. Example amounts are typical spending; the “Given” column is what the engine allows after caps and shared caps.
The tax at different salaries in the same situation
| Monthly salary | Automatic reliefs | Tax, no receipts | Tax with receipts | Saved | PCB refund |
|---|---|---|---|---|---|
| RM4,200 | 13,000 | 1,248 | 858 | 390 | 390 |
| RM6,000 | 13,000 | 3,890 | 3,095 | 795 | 795 |
| RM8,400 | 13,000 | 10,550 | 9,039 | 1,511 | 1,511 |
| RM12,000 | 13,000 | 23,150 | 21,525 | 1,625 | 1,625 |
Monthly salary × 12 + a bonus of 2 months' salary; the same example receipts at every level. Refund = the PCB your employer deducts (without receipts) versus the real tax with receipts — which is why keeping receipts brings money back.
Why the numbers come out this way
LHDN's PCB method works out the year's tax with and without the bonus; the difference is deducted in the bonus month. At RM6,000 a month your marginal rate is 11%, so almost every ringgit of bonus is taxed at that rate — no new relief arises from the bonus itself. That is why a RM12,000 bonus feels “heavily deducted”, even though your overall effective rate is only 3.68%.
Your employer knows nothing about your receipts. Every receipt-based relief — PRS & deferred annuity RM3,000, Lifestyle RM2,500, Medical check-up & mental health RM1,000 — lowers the real tax at that same marginal rate, and the gap between the RM3,890 PCB and the real tax of RM3,095 comes back after filing. A big bonus is the best moment to contribute to PRS: the relief is claimed at your highest marginal rate of the year.
Tips for this situation
- Contribute to PRS in the bonus year — the PRS & deferred annuity cap of RM3,000 is claimed at your 11% marginal rate, and the money stays yours.
- EPF on the bonus also counts within Life insurance & EPF — check whether the EPF sub-limit is already reached before buying extra insurance for the relief.
- Hand your employer form TP1 with your relief receipts so the monthly PCB (including the bonus month) is reduced immediately instead of waiting for a refund.
- A bonus paid in January counts as income of the year it is paid, not the year it was earned — the year of assessment follows the date received.
How ListBelanja handles it for you
- Enter your salary and bonus in the Tax data wizard — the app's PCB calculator shows the normal-month and bonus-month deductions separately.
- Scan PRS, lifestyle and check-up receipts; the app works out the real tax and the expected refund straight away.
- Once your EA form arrives, scan it once — the real PCB for the year replaces the estimate and the refund is worked out exactly.
Planning estimates from the ListBelanja engine with LHDN YA2026 data — not an official assessment; your real circumstances may differ. Work it out with your own numbers in the free calculator or the app.
Frequently asked questions
How much tax on a RM12,000 bonus?
The bonus is added to the year's income and taxed at your marginal rate — 11% on RM6,000 a month for YA2026. Your employer deducts RM1,400 of PCB in the bonus month; the real tax for the year is RM3,095 with the example receipts.
Why is the bonus-month PCB so large?
Because the PCB method deducts all of the bonus's extra tax in a single month — RM1,400 for this profile — rather than spreading it over the year. The year's total PCB of RM3,890 still matches the yearly tax without receipts.
How do I get part of the bonus PCB back?
Through receipt-based reliefs your employer does not count: Your employer deducts about RM3,890 of PCB a year, so after filing with receipts you get a refund of about RM795. Contributing to PRS & deferred annuity (cap RM3,000) in the bonus year is the most effective way.