PCB Calculator Malaysia 2026
The most accurate and free PCB (Potongan Cukai Bulanan), EPF, and SOCSO calculator for Employers and HR Professionals in Malaysia.
Trusted by HR Teams from Leading Companies
Estimate Your Annual Tax
Do you need to check your total tax payable for assessment year 2024 or estimate for 2025 and 2026?
Follow these steps:
Select PCB Year
Choose 2026, 2025, or 2024
Fill Company Name & Email
For workplace record keeping
Enter Monthly Gross Salary
Basic pay plus allowances
Use Advanced Options
Child relief, spouse, tax category
Malaysian Income Tax Guide
Everything employers and employees need to know about PCB, CP38, and tax forms in Malaysia.
What is PCB (Potongan Cukai Bulanan)?
PCB (Potongan Cukai Bulanan) is a monthly income tax deduction that employers must deduct from employees' salaries. It is required under the Income Tax Act 1967 and submitted to LHDN every month. PCB helps employees pay their yearly income tax gradually, instead of paying a lump sum later.
Who is Taxable?
Employees become taxable once their annual employment income exceeds RM 37,333 (before reliefs). When this threshold is reached, employers must begin deducting PCB every month.
Taxable Income Sources
PCB applies to most employee earnings, including:
- Monthly salary
- Bonuses
- Allowances
- Overtime
- Commissions
These payments must be included in payroll calculations for accurate PCB deduction.
Monthly Remittance Deadline
Employers must deduct and remit PCB payments to HASiL every month:
Due by 15th of the Following Month
For example, January PCB deductions must be paid to LHDN no later than 15 February via e-CP39 or approved internet banking channels.
Late payments incur penalties of up to 10% under Section 107B of the Income Tax Act.
Frequently Asked Questions (FAQ)
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