Work out your Monthly Tax Deduction (PCB/MTD), EPF, SOCSO, EIS & net take-home salary. Fast, free, no ads.
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Sign up with Herepay →What is PCB (Monthly Tax Deduction)?
PCB (Potongan Cukai Berjadual, also called Monthly Tax Deduction or MTD) is income tax deducted from an employee's salary each month by the employer and remitted to LHDN by the 15th of the following month. It's a pay-as-you-earn system so employees aren't hit with a large tax bill at year end.
How is PCB calculated?
In short: annual income minus EPF contributions and personal reliefs gives your chargeable income. Progressive tax rates are applied, a rebate is deducted, then divided by 12 to estimate monthly PCB.
| Chargeable income (RM) | Rate on excess | Cumulative tax (RM) |
|---|---|---|
| 0 - 5,000 | 0% | 0 |
| 5,001 - 20,000 | 1% | 0 |
| 20,001 - 35,000 | 3% | 150 |
| 35,001 - 50,000 | 6% | 600 |
| 50,001 - 70,000 | 11% | 1,500 |
| 70,001 - 100,000 | 19% | 3,700 |
| 100,001 - 400,000 | 25% | 9,400 |
| 400,001 - 600,000 | 26% | 84,400 |
| 600,001 - 2,000,000 | 28% | 136,400 |
| 2,000,001 and above | 30% | 528,400 |
A RM400 rebate applies if chargeable income ≤ RM35,000 (plus RM400 for a spouse if married & spouse has no income).
Frequently asked questions
At what salary does PCB start?
For a single individual, PCB typically begins around RM3,500-4,000 gross per month (after EPF & reliefs). Below that, the RM400 rebate usually brings tax to zero.
Does PCB include EPF and SOCSO?
No. PCB is income tax only. EPF, SOCSO and EIS are separate deductions. This calculator shows all of them plus your net salary.
Is this calculation official?
It's an accurate estimate for a fixed monthly salary, using the official tax table & rates. For final confirmation (especially with bonuses/commissions), use LHDN's official calculator at calcpcbplus.hasil.gov.my.
Is my data safe?
Yes. All calculations run inside your browser. No salary information is sent to any server.
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