Calculate your Potongan Cukai Berjadual (PCB) — the monthly tax your employer deducts from your salary under LHDN's Jadual PCB 2026 tables.
PCB stands for Potongan Cukai Berjadual (Scheduled Tax Deduction), also known as MTD (Monthly Tax Deduction). It is the amount your employer deducts from your salary each month on behalf of LHDN (Inland Revenue Board of Malaysia).
The PCB system ensures your income tax is paid progressively throughout the year rather than in a lump sum when you file your tax return. If too much PCB was deducted, you get a refund; if too little, you pay the balance when filing.
| Annual Chargeable Income | Rate | Tax on Band | Cumulative Tax |
|---|---|---|---|
| RM 0 – RM 5,000 | 0% | RM 0 | RM 0 |
| RM 5,001 – RM 20,000 | 1% | RM 150 | RM 150 |
| RM 20,001 – RM 35,000 | 3% | RM 450 | RM 600 |
| RM 35,001 – RM 50,000 | 8% | RM 1,200 | RM 1,800 |
| RM 50,001 – RM 70,000 | 13% | RM 2,600 | RM 4,400 |
| RM 70,001 – RM 100,000 | 21% | RM 6,300 | RM 10,700 |
| RM 100,001 – RM 400,000 | 24% | RM 72,000 | RM 82,700 |
| RM 400,001 – RM 600,000 | 25% | RM 50,000 | RM 132,700 |
| RM 600,001 – RM 2,000,000 | 26% | RM 364,000 | RM 496,700 |
| Over RM 2,000,000 | 30% | — | — |
Employers apply these base reliefs when calculating PCB. You can claim additional reliefs when filing your annual tax return.
If you have additional reliefs (medical, lifestyle, SSPN, life insurance, etc.) that aren't reflected in your PCB, you can submit Borang TP1 to your employer. This reduces your monthly PCB deduction so you don't overpay throughout the year and claim a refund later.
If your annual chargeable income is RM 5,000 or below, no PCB is deducted. Your employer should note this as a CP8D exemption in their payroll records.
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