Updated for YA 2025/2026 · LHDN rates
Work out your yearly LHDN tax with full reliefs, or check the monthly PCB (Potongan Cukai Bulanan) deduction from your salary. Free to use, and nothing you enter is stored.
Estimates your Potongan Cukai Bulanan using the LHDN computerised calculation method, assuming a uniform salary across the year.
Basic salary before any deductions
Taxable allowances paid every month
Taxed as additional remuneration in the bonus month
Standard 11% · above 60: 5.5% or 0%
TP1-style claims: lifestyle, medical, SSPN etc. (annual total)
Deducted ringgit-for-ringgit from monthly PCB
Malaysia taxes residents on a progressive scale from 0% to 30% of chargeable income, which is your gross income after approved reliefs are deducted. Every resident automatically receives the RM9,000 individual relief. Claims such as EPF (up to RM7,000) and lifestyle purchases (up to RM2,500) bring the bill down further, and if your chargeable income is RM35,000 or less, a RM400 rebate applies on top.
The bracket you fall into is not what you end up paying. Each band only taxes the ringgit inside it, so for most Malaysians the effective tax rate works out well below the marginal rate. This calculator shows both figures, which makes it easier to plan reliefs, EPF top-ups and zakat before e-Filing.
Quick answers about privacy, coverage and Malaysian tax basics.
No. The figures you enter are used once to run the calculation and are never saved to our servers or shared with anyone. Close the page and they are gone.
The calculator uses the latest LHDN progressive tax brackets and relief limits for YA 2025 and YA 2026, including Budget 2026 updates such as the expanded childcare relief and the RM1,000 domestic tourism relief (YA 2026 only).
Chargeable income is your gross annual income minus all the reliefs and exemptions you are entitled to, such as the automatic RM9,000 individual relief, EPF (up to RM4,000) and lifestyle relief (up to RM2,500). It is the figure LHDN applies the progressive tax brackets to.
Yes. All income earned in Malaysia must be declared to LHDN, including freelance work, gig economy earnings from e-hailing or delivery, commissions and rent. Business-type income is usually filed under Form B rather than Form BE.
PCB (Potongan Cukai Bulanan, or Monthly Tax Deduction) is an estimate your employer deducts from your salary and remits to LHDN each month. Your final tax is only settled at e-Filing, once all your reliefs are claimed. If the PCB you paid over the year is more than the final amount, LHDN refunds the difference.
Lindung 24 Jam is PERKESO's insurance scheme for accidents that happen outside working hours. It launched on 1 June 2026 and became voluntary on 8 July 2026. If you opt in, 0.75% of your wages is deducted from your salary, capped at a RM6,000 wage ceiling (at most RM45 a month), with the full cost borne by the employee. It reduces your take-home pay but has no effect on your PCB amount. The PCB calculator includes an optional toggle for it.
Resident individuals with chargeable income of RM35,000 or less receive a RM400 rebate deducted directly from tax payable. A spouse assessed jointly can add a further RM400.
Estimates based on YA 2025/2026 rules published by LHDN / Inland Revenue Board of Malaysia. This tool provides guidance only. Confirm your final assessment via LHDN MyTax e-Filing.