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Data from official sources · Made in Argentina

PCB calculator 2026

PCB, or MTD, is the income tax your employer takes from your salary every month and pays to HASiL. Enter your salary and EPF to see the amount for any month of the year.

It follows the HASiL specification for computerised MTD calculations for 2026, the same formula payroll software has to use.

The employee share shown on your payslip.

Your situation

For example lifestyle purchases or medical insurance you told your employer about.

How it's calculated

  1. Your chargeable income for the year (P) is estimated from this month's salary, the months already paid and the months left, less EPF up to RM 4,000 a year.
  2. Your reliefs come off: RM 9,000 for you, RM 4,000 if your husband or wife has no income, RM 2,000 for each child under 18 and RM 8,000 for each child in higher education.
  3. Tax for the year is worked out on P with the resident rates. If P is RM 35,000 or less, the rebate of RM 400 comes off (plus RM 400 for a husband or wife with no income).
  4. Tax already deducted this year and zakat are taken off, and the rest is spread over the months left, this one included.
  5. The result is rounded up to the next 5 sen. If it is under RM 10, your employer does not deduct it.

An example

HASiL's own example: RM5,500 a month, EPF RM605, married with a working wife and three children. In January P is RM47,000.07 and the PCB is RM110.00. February also gives RM110.

Frequently asked questions

Why is my PCB zero?

Either your chargeable income is low enough for the rebate to cover the tax, or the PCB works out under RM 10. In that case the HASiL rules say your employer does not have to deduct it.

Why does my PCB change when I get a bonus?

A bonus is additional remuneration. HASiL has a separate step for it: the tax for the whole year is worked out with the bonus included, and the extra tax is deducted in the month you receive it.

Can I claim more reliefs through my employer?

Yes. Form TP1 lets you tell your employer about reliefs such as lifestyle purchases or medical insurance, so they are taken into account in your PCB during the year.

Does zakat reduce my PCB?

Yes. Zakat paid through payroll comes off the PCB for that month and is also counted in the months that follow.

Key terms

PCB / MTD
Potongan Cukai Bulanan, or Monthly Tax Deduction. Income tax your employer deducts from your salary each month.
TP1
The form you give your employer to claim extra reliefs and rebates in your PCB.
Chargeable income
Your income after reliefs. The tax rates apply to this amount.

Up-to-date official data

Data checked against the official source on .

We check the official sources automatically, every day.

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