Updated for 2026 Assessment

PCB Calculator Malaysia 2026

The most accurate and free PCB (Potongan Cukai Bulanan), EPF, and SOCSO calculator for Employers and HR Professionals in Malaysia.

Employment Details

Official HASiL 2026 Rates

Trusted by HR Teams from Leading Companies

Pro Tip

Estimate Your Annual Tax

Official LHDN Calculator

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.

Example: An employee earning RM 3,500/month is required to contribute PCB.

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)

Generally, yes, for employees whose only source of income is employment and who have been with the same employer for the past 12 months (this is considered as Final Tax). However, it is highly recommended to file your tax return (Form BE/e-BE) annually to claim refunds if you have overpaid or to declare other income sources.

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