🇲🇾 Inland Revenue Board of Malaysia (LHDN) • Income Tax Act 1967

Malaysia PCB Income Tax Calculator

Calculate your exact Monthly Tax Deduction (Potongan Cukai Bulanan - PCB / MTD) according to official LHDN progressive tax brackets and statutory tax reliefs in Malaysian Ringgit (MYR).

⚡ Common Salary Profiles

Remuneration & Reliefs

RM
Basic salary + fixed taxable monthly allowances
Monthly Tax Deduction (PCB)
RM 342.50
Annual Tax: RM 4,110.00 • Effective Rate: 4.89%

LHDN PCB Tax Matrix

Tax Assessment Step Statutory Parameter Amount (MYR)
MS

Engr. Muhammad Shahzad

Verified Systems Specialist & Engineer

Principal systems architect and statutory compliance engineer. Specialist in Malaysian statutory frameworks, LHDN income tax schedules, EPF/KWSP regulations, and Bank Negara Malaysia financing guidelines.

View full author biography and credentials →

Frequently Asked Questions (Statutory FAQs)

What is Potongan Cukai Bulanan (PCB) in Malaysia?

PCB (Monthly Tax Deduction) is a statutory mechanism under the Income Tax Act 1967 where employers deduct income tax directly from employees monthly remuneration and remit it to the Inland Revenue Board of Malaysia (LHDN).

What are the individual progressive income tax brackets in Malaysia?

Resident individual tax brackets range from 0% (up to RM 5,000), 1% (RM 5,001 to RM 20,000), 3% (RM 20,001 to RM 35,000), 6% (RM 35,001 to RM 50,000), 11% (RM 50,001 to RM 70,000), 19% (RM 70,001 to RM 100,000), 25% (RM 100,001 to RM 400,000), 26% (RM 400,001 to RM 600,000), 28% (RM 600,001 to RM 2,000,000), and top rate of 30% above RM 2 million.

What statutory tax reliefs are automatically factored into PCB?

Standard PCB formula incorporates: Individual and dependent relatives relief (RM 9,000/yr), EPF statutory contribution relief (up to RM 4,000/yr), Life insurance relief (up to RM 3,000/yr), and SOCSO/EIS relief (up to RM 350/yr).

Can PCB serve as Final Tax in Malaysia?

Yes. Under Section 77C, an employee whose only source of income is employment income and has undergone accurate PCB deductions may elect not to file Form BE, treating PCB as final tax.

What happens if too much PCB was deducted throughout the year?

Upon filing the annual Form BE with LHDN between March and April, any excess PCB deducted is refunded directly into the taxpayer bank account within 30 working days.