For the rules behind these figures, read the guide to PCB (MTD) calculation.
Frequently asked questions
- How accurate is this PCB calculator?
- It runs the same calculation engine our payroll software uses on every monthly run, implementing LHDN's computerised calculation method and verified against LHDN's own worked examples. It assumes a whole month's salary and does not include TP1 claims, zakat or benefits in kind, so a payslip that includes those will differ.
- Which PCB category should I choose?
- Category 1 is single. Category 2 is married with a spouse who is not working, which adds the RM4,000 spouse relief. Category 3 is married with a working spouse, or divorced, widowed, or single with an adopted child. Child relief applies in Categories 2 and 3.
- Why does PCB change slightly from month to month on the same salary?
- The formula spreads the projected annual tax over the remaining months and subtracts the PCB already paid. SOCSO, EIS and SKBBK contributions are relieved as they are paid, up to RM350 a year, rather than projected ahead, so the deduction drifts by a few ringgit through the year even when pay does not change.
- How is PCB on a bonus calculated?
- A bonus is additional remuneration. The tax on it is the difference between the projected annual tax with and without the bonus, charged in full in the month it is paid rather than spread over the remaining months.
- What is the PCB rate for non-residents?
- An employee who is not tax resident in Malaysia has PCB deducted at a flat 30% of remuneration, with no reliefs.