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Calculator · Malaysia

Malaysia Income Tax & PCB Calculator

Annual tax, monthly PCB, take-home pay, and a bracket-by-bracket breakdown. YA 2025 and YA 2026 (Budget 2026 updates included).

Your income

Your result

Monthly PCB (estimate)

RM640.85

Steady monthly estimate (annual tax ÷ 12). Real payroll may vary in bonus months.

Take-home / month
RM 6,437.40

Salary + allowances − EPF − SOCSO − EIS − PCB

Annual tax payable
RM 7,690.00
Effective rate
7.39%
Chargeable income
RM 91,000.00

Statutory monthly deductions

EPF (11%)
RM 880.00
SOCSO
RM 29.75
EIS
RM 12.00

Bracket breakdown

BandRateIncome in bandTax in band
RM 0.00 – RM 5,000.000.00%RM 5,000.00RM 0.00
RM 5,000.00 – RM 20,000.001.00%RM 15,000.00RM 150.00
RM 20,000.00 – RM 35,000.003.00%RM 15,000.00RM 450.00
RM 35,000.00 – RM 50,000.006.00%RM 15,000.00RM 900.00
RM 50,000.00 – RM 70,000.0011.00%RM 20,000.00RM 2,200.00
RM 70,000.00 – RM 100,000.0019.00%RM 21,000.00RM 3,990.00

Tax relief catalogue — what you can legally claim

All YA 2026 personal reliefs

Below is the full list of personal income-tax reliefs available to Malaysian resident individuals for YA 2026. Caps shown are per year unless noted. The calculator's relief panel above covers the most-used items; for the rest, retain receipts and claim them in your e-Filing return.

01

Self, family & dependants

Reliefs tied to your own status and the people you support.

  • Self relief (Individual & dependent relatives)

    RM 9,000

    Automatic for every resident filer. No documentation needed.

  • Disabled individual

    RM 6,000

    On top of self relief. Requires JKM disability registration card.

  • Spouse with no income

    RM 4,000

    Spouse must have nil chargeable income for the YA. Only one spouse can claim.

  • Disabled spouse

    RM 5,000

    On top of the RM 4,000 spouse relief. JKM card required for the spouse.

  • Each child under 18

    RM 2,000 per child

    Unmarried and dependent on you for the YA.

  • Each child in tertiary education

    RM 8,000 per child

    18+, in higher education (diploma, degree, master's) at a recognised institution. Includes overseas universities.

  • Disabled child

    RM 6,000

    On top of the standard child relief, plus an extra RM 8,000 if studying at tertiary level. JKM card required.

  • Parental medical / care fees

    RM 8,000

    Medical treatment, special needs and parental care for own parents. Receipts and (for parental care) medical practitioner certification needed.

02

Health & insurance

Reliefs that reward private cover and out-of-pocket medical spend.

  • Life insurance + voluntary EPF

    RM 3,000 (private) + RM 4,000 (EPF)

    Combined RM 7,000 cap for non-pensionable employees. Pension-scheme civil servants follow a different split.

  • Education / medical insurance premium

    RM 4,000

    Medical, hospitalisation, surgical or specified education insurance plans only.

  • Serious-disease medical expenses

    RM 10,000

    Covers approved serious illnesses for self, spouse and children — cancer, kidney failure, heart attack, leukaemia and others on the LHDN list. Up to RM 1,000 of this cap can be used for full medical check-ups, mental-health consultations and Covid-19 PCR/Antigen tests.

  • Vaccination expenses

    RM 1,000

    Pneumococcal, HPV, influenza, rotavirus, varicella, MMR, Hib, hepatitis A/B and Covid-19 vaccines for self, spouse and children. Within the serious-disease cap.

  • PRS (Private Retirement Scheme)

    RM 3,000

    Voluntary contributions to a Securities-Commission-approved PRS fund. Extended in past budgets.

  • Deferred annuity

    RM 3,000

    Approved deferred-annuity products from licensed insurers — same cap as PRS, claimed separately.

03

Lifestyle, sports & tourism

Receipt-backed reliefs — keep your invoices.

  • Lifestyle (books, internet, devices, gym, etc.)

    RM 2,500

    Books, smartphones, tablets, computers, internet subscription, sports & exercise courses. Excludes mobile phone bills.

  • Sports equipment & fees

    RM 1,000

    Equipment for any sport listed in the Sports Development Act, gym facility fees, sports competition entry fees and qualified training. Separate from the lifestyle relief.

  • Local tourist attractions (YA 2026 only)

    RM 1,000

    Entrance fees to MOTAC-registered tourist sites and cultural performances. Visit Malaysia Year 2026 incentive.

  • Domestic travel (when reinstated)

    RM 1,000

    Hotels, theme parks and registered tour packages — historically reintroduced in tourism-push years. Check if active for the YA you're filing.

04

Children, education & support

Beyond standard child reliefs.

  • SSPN-i / SSPN-i Plus deposits (net)

    RM 8,000

    Net deposit for the YA — withdrawals reduce the claim. SSPN is the PTPTN national education-savings scheme.

  • Education fees (self) at recognised institutions

    RM 7,000

    Master's, doctorate, and approved skills/professional courses. For undergraduate, only law/accounting/Islamic finance/technical/vocational/industrial/scientific/technological fields qualify.

  • Breastfeeding equipment (mothers)

    RM 1,000

    Once every two YAs. For mothers with a child aged 2 or below.

  • Child-care fees (under 6)

    RM 3,000

    Registered child-care centre or kindergarten. Per family, not per child.

05

Sustainable upgrades

Government incentives for greener choices.

  • Electric vehicle charging facility

    RM 2,500

    Installation, rental, lease and subscription fees for own-residence EV charging — extended in recent budgets.

  • Solar / energy-efficient home upgrades

    Varies

    Subject to scheme — confirm the current incentive list with LHDN before claiming.

06

Rebates (reduce tax payable directly)

These are rebates, not reliefs — they cancel tax ringgit-for-ringgit after the bracket calculation.

  • Self rebate (chargeable income ≤ RM 35,000)

    RM 400

    Automatic if you qualify.

  • Spouse rebate (chargeable income ≤ RM 35,000)

    RM 400

    Where the spouse-with-no-income relief applies and the joint chargeable income threshold is met.

  • Zakat / fitrah

    No cap (up to tax payable)

    Paid to an approved Islamic religious authority during the YA.

  • Departure levy (Umrah / religious travel)

    Limited cycles

    Levy paid for outbound religious travel — restrictions apply, check LHDN circulars.

Caps shown are the published LHDN limits for YA 2026 as understood at time of writing. Always cross-check against the latest LHDN booklet (Form BE / B) and your e-Filing portal before submitting. This site provides educational summaries only and is not a substitute for advice from a licensed tax agent.

A worked example: RM 8,000/month, single, YA 2026

Worked example & methodology

Follow this scenario through the calculator. The arithmetic below is what LHDN actually does to arrive at your PCB and annual tax.

Gross monthly RM 8,000, no allowances, one-month bonus of RM 8,000, no spouse or children. Gross annual = 8,000 × 12 + 8,000 = RM 104,000. Statutory EPF at 11 % of RM 8,000 = RM 880/month × 12 = RM 10,560/year; SOCSO ≈ RM 24.75/month × 12 = RM 297; EIS ≈ RM 7.90/month × 12 = RM 94.80. The calculator handles these automatically.

Reliefs: RM 9,000 self + RM 4,000 EPF (auto, capped) = RM 13,000 in unconditional reliefs. Suppose you also have RM 2,500 lifestyle, RM 3,000 life insurance, RM 1,000 medical insurance, and RM 1,000 in tourist-attraction tickets (YA 2026 only). Total reliefs = RM 20,500.

Chargeable income = 104,000 − 20,500 = RM 83,500. Apply the YA 2026 progressive brackets: 0 % on the first RM 5,000, 1 % on the next RM 15,000 (RM 150), 3 % on the next RM 15,000 (RM 450), 6 % on the next RM 15,000 (RM 900), 11 % on the next RM 20,000 (RM 2,200), and 19 % on the remaining RM 13,500 (RM 2,565). Total annual tax ≈ RM 6,265.

Monthly PCB ≈ RM 6,265 ÷ 12 = RM 522. Take-home is RM 8,000 − 880 (EPF) − 24.75 (SOCSO) − 7.90 (EIS) − 522 (PCB) ≈ RM 6,565/month. In your bonus month, payroll typically computes a one-time top-up PCB on the bonus, so cash-in-hand that month is lower than a regular month.

Common mistakes to avoid

Most of the tax-filing mistakes we see come from one of these — and each can quietly cost RM 500–RM 3,000 a year.

  1. 01Not filing because PCB 'already covered it'

    PCB is a withholding estimate; only e-Filing reconciles your actual reliefs. If you have reliefs your employer didn't track (life insurance, lifestyle, medical, tourist, children's tertiary education, zakat), you almost certainly overpaid via PCB and are due a refund.

  2. 02Stacking spouse relief when both have income

    The RM 4,000 spouse relief only applies if the spouse has no taxable income. If both spouses earn, neither can claim spouse relief — you file separately and each claims your own RM 9,000 self relief.

  3. 03Claiming life insurance over the combined cap

    Life insurance premium relief is capped at RM 3,000, and is part of a combined RM 7,000 cap with EPF. Since EPF alone usually fills RM 4,000, only the next RM 3,000 of life insurance premium counts. Premiums above that won't reduce your tax further.

  4. 04Forgetting the YA 2026 tourist relief

    Budget 2026 introduced a one-year RM 1,000 relief for entrance fees to local tourist attractions and cultural performances. It only applies to YA 2026 and only if you have receipts — keep your Genting, Sunway, theatre and museum tickets.

  5. 05Missing zakat as a rebate, not a relief

    Zakat paid to an approved religious authority directly cancels tax payable, ringgit-for-ringgit, after the bracket calculation. People often skip declaring it because they assume it's already accounted for — it isn't.

Questions, answered

11 more
What is PCB / MTD?

PCB (Potongan Cukai Bulanan) — also called MTD (Monthly Tax Deduction) — is the income tax your employer withholds from your salary each month and pays to LHDN on your behalf. The amount is based on a projection of your annual tax liability.

How is chargeable income calculated?

Chargeable income = your gross annual income (salary + allowances + bonus) minus all eligible tax reliefs (personal RM 9,000 self, spouse, children, EPF, life insurance, lifestyle, medical insurance, etc.). LHDN then applies progressive tax rates to the chargeable income.

What changed for YA 2026?

Budget 2026 did not change the progressive tax brackets or rates. Two relief tweaks were introduced: a new RM 1,000 relief for entrance fees to local tourist attractions and cultural performances (in support of Visit Malaysia Year 2026), and a continuation of the RM 2,500 lifestyle relief.

Does this match what LHDN will charge?

This is an estimator using the official LHDN rate tables and relief limits. The monthly PCB shown is a steady annualised estimate (annual tax ÷ 12), which may differ from your payroll PCB in bonus months — payroll software runs LHDN's month-by-month MTD formula with accumulated PCB and zakat. Filing in e-Filing remains the authoritative source.

What is the RM 400 self rebate?

If your chargeable income is RM 35,000 or less, LHDN gives you a RM 400 self rebate that directly reduces your tax payable. It is applied automatically by this calculator when you qualify.

Who counts as a Malaysian tax resident?

You are a resident for a year of assessment if you are physically in Malaysia for 182 days or more in that calendar year, or you meet one of the linked-period rules (e.g., 182+ days linked across two years). Residents enjoy the progressive 0–30 % rates and full reliefs; non-residents pay a flat 30 % on Malaysian-sourced employment income with no reliefs. This calculator assumes resident status.

Is EPF relief automatic, and how much can I claim?

Statutory employee EPF contributions count toward the combined 'life insurance + EPF' relief, capped at RM 7,000 (of which up to RM 4,000 is the EPF portion). The calculator computes statutory EPF (11 % of monthly wages up to the MOF threshold) and feeds it in automatically — you don't need to enter it manually under reliefs. Voluntary EPF contributions count toward the same cap.

How is zakat applied — relief or rebate?

Zakat on income paid to an approved Islamic religious authority is a rebate, not a relief. It reduces your final tax payable ringgit-for-ringgit (down to zero, never below), after the progressive tax calculation. The calculator's zakat field captures this and shows the offset in the result.

What's the difference between a tax relief and a tax rebate?

A relief reduces your chargeable income before tax is calculated — its dollar value depends on your marginal rate. A rebate reduces the tax already calculated. For someone in the 24 % bracket, an extra RM 1,000 of relief saves RM 240 in tax, while an extra RM 1,000 of rebate (e.g., zakat) saves the full RM 1,000.

Do I need to declare bank interest, rental, or freelance income separately?

Bank deposit interest is generally tax-exempt for individuals. Rental income, dividends from non-MY sources, and freelance/consulting earnings are taxable and must be declared in your e-Filing return — they're not part of monthly PCB but add to your annual chargeable income. This calculator covers salary, allowances and bonus only; for a full return, include other income separately on Form BE / B.

When and how do I file my return?

Salaried Malaysians file Form BE; those with business income file Form B. The filing window is 1 March to 30 April (BE) or 30 June (B) of the year after the YA. e-Filing is at hasil.gov.my and is the authoritative source — even if PCB matched perfectly, you should still file to claim reliefs your employer didn't track.

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