PCB Calculator Malaysia 2025
The most accurate and free PCB (Potongan Cukai Bulanan), EPF, and SOCSO calculator for Employers and HR Professionals.
Employment Details
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Estimate Your Annual Tax
Do you need to check your total tax payable for assessment year 2024 or estimate for 2025?
Follow these steps:
Select PCB Year
Fill Company Name & Email
Enter Monthly Gross Salary
Use Advanced Options (Child, 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.
Key Threshold for 2025 (YA 2025)
Income tax applies to any person whose income is earned in or derived from Malaysia.
Minimum Taxable Income
Individuals earning annual employment income above RM 37,333 (approx RM 3,111/month) must register for a tax file. This threshold also means you may be subject to PCB deductions.
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