PCBCalc.my
PCB Guide 2026
2026 PCB and statutory deductions guide
Malaysia / Monthly tax guide

Understand your monthly PCB tax.

Learn what PCB (MTD) is, why monthly tax changes, and how EPF, SOCSO and EIS affect your take-home pay.

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What PCB means

Monthly tax deduction made through payroll.

Other payroll deductions

EPF, SOCSO and EIS are distinct from income tax.

Why PCB can change

Bonuses, reliefs and earlier payroll records can change the amount.

PCB basics / 2026

What is PCB in Malaysia?

Understand monthly tax deduction and the statutory contributions shown on a payslip.

PCB / Monthly Tax Deduction

PCB (Potongan Cukai Bulanan), also called MTD, is an income-tax deduction made by an employer from an employee’s remuneration. Its calculation depends on the applicable LHDN rules and employee details.

PCB and net salary

PCB is only one payroll deduction. Net pay also depends on applicable employee EPF, SOCSO, EIS and other authorized deductions.

Related deductions

  • PCBMonthly income-tax deduction made by your employer.
  • EPFRetirement savings contribution (KWSP).
  • SOCSOSocial security protection through PERKESO.
  • EISEmployment insurance contribution (SIP), when applicable.
Illustrative PCB example / 2026

How PCB fits into a payslip.

Illustrative payroll breakdown showing PCB alongside EPF, SOCSO and EIS. These are not live calculator results.

Example employee profile

Monthly basic salaryRM 7,000.00
Employment categoryMalaysian citizen
Tax categorySingle
Age30
Tax residencyResident

Illustrative monthly take-home pay

Gross monthly salaryRM 7,000.00
EPF contribution− RM 770.00
SOCSO contribution− RM 29.75
EIS contribution− RM 11.90
PCB monthly tax− RM 324.20
Net take-home payRM 5,864.15

Example only: January 2026, resident single Malaysian citizen, age 30, standard contribution category, no bonus, zakat or additional reliefs. Figures are fixed demonstration values, not live calculations. Individual payroll results may differ.

01 / LEARN
PCB terminology

Understand PCB and the other payslip deductions.

02 / REVIEW
Official 2026 PCB rules

Review the LHDN computerized deduction specification.

03 / APPLY
Use the calculator

Return to the PCB calculator to enter your details.

PCBCalc.my · Independent Malaysia PCB calculatorGuide UI preview — examples are illustrative