Current payroll deduction {{ summaryValue }} {{ summaryLine }} {{ profileLabel }}{{ ' ' }} {{ monthLabel }}{{ ' ' }} {{ computation.ok ? money(values.chargeable_income_p) + ' P' : 'Check inputs' }}
Enter taxable remuneration only, after excluding exempt pay.
RM
RM
The default 11% is a convenience estimate, not a replacement for the payroll contribution schedule.
%
RM
RM
RM
RM
RM
RM
RM
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RM0 is neutral and reuses the current normal remuneration.
RM
Keep RM0 when no qualifying amount was paid before this month.
RM
Enable this when the payroll schedule gives exact employee contributions for K1 and Kt.
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Keep off unless the employee qualifies for the official disabled-individual deduction.
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Keep off unless the Category 2 spouse qualifies for the official disabled-spouse deduction.
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Payroll lineAmountTreatmentCopy
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VariableValueOfficial roleCopy
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Relief or rebateAmount usedAudit noteCopy
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Potongan Cukai Bulanan (PCB), also called Monthly Tax Deduction (MTD), is income tax withheld by a Malaysian employer from an employee's monthly remuneration. It is not a separate tax. The deduction spreads an estimate of the employee's annual income-tax position across payroll months, using current pay together with year-to-date remuneration, approved deductions, rebates, and tax already withheld.

Payroll distinguishes normal remuneration from additional remuneration. Salary and recurring taxable allowances usually belong to the normal path. A bonus, incentive, arrears, director's fee, gratuity, or other non-fixed taxable payment may trigger the additional-remuneration calculation. Treating a bonus as ordinary monthly salary can change the projected annual tax and the amount deducted in the payment month.

PCB/MTD
The statutory monthly tax deduction calculated for the selected payroll month.
TP1
The employee's current-year claim for qualifying deductions and rebates submitted to the employer.
TP3
Current-year remuneration, contributions, zakat, and PCB information from a previous employer.
CP38
A separate tax-installment instruction added to payroll remittance. It is not part of statutory PCB and is not included in accumulated PCB.

For an ordinary resident employee, the 2026 method projects chargeable income for the year, selects a tax-table row, subtracts accumulated zakat or departure levy and earlier PCB, then divides the remaining amount across the current and remaining payroll months. Employee category affects spouse relief and the table adjustment. Approved special profiles use a 15% path, while the non-resident path applies 30% to current taxable remuneration and excludes resident reliefs.

EPF needs particular care. A simple percentage is useful for an early estimate, but statutory contributions can follow wage tables and employee-specific rules. The tax formula also caps the qualifying annual EPF amount represented by K, K1, Kt, and K2 at RM4,000. Exact payroll contributions should replace a percentage estimate before a deduction is used operationally.

PCB is sensitive to facts that a generic worksheet cannot verify, including residence, approval for a special profile, taxable versus exempt remuneration, dependent eligibility, TP1 acceptance, TP3 history, zakat records, and current official instructions. The result is an audit aid, not approval from Lembaga Hasil Dalam Negeri Malaysia (HASiL). Employers should reconcile it with official 2026 documents and payroll records before withholding or remitting tax.

How to Use This Tool:

Work from the employee's current payroll file and official year-to-date records for the same year of assessment.

  1. Choose the employee's MTD profile, category, and deduction month. Select a 15% profile only when the employee has the required approval.
  2. Enter current normal taxable remuneration and any current additional remuneration. Exclude pay that is exempt under the applicable rules.
  3. Enter qualifying child units and year-to-date gross remuneration, EPF, PCB, TP1/TP3 deductions, and zakat or departure levy. Keep CP38 separate from previous PCB.
  4. Open Advanced when future monthly remuneration differs from current pay or when exact current EPF amounts are available. Use the payroll contribution amounts for K1 and Kt instead of relying on the percentage estimate.
  5. Read Current statutory PCB/MTD separately from Total payroll tax remittance. The latter adds the current CP38 installment.
  6. Compare the formula and relief audit rows with the employee's source documents. Stop if the profile, P, K values, TP1/TP3 amounts, or category does not match payroll evidence.

Interpreting Results:

  • Current statutory PCB/MTD is the calculated tax deduction for the selected month after the represented rounding and current zakat offset rules.
  • Total payroll tax remittance equals statutory PCB plus CP38. Do not copy that combined amount into accumulated PCB for a later month.
  • P is projected chargeable income, not gross annual salary. It reflects projected net remuneration and the represented reliefs.
  • A result of RM0.00 can follow the under-RM10 rule, sufficient earlier deductions or rebates, or low projected tax. It does not by itself prove that the payroll record is complete.

Technical Details:

The resident calculation projects the rest of the year's normal remuneration, subtracts qualifying employee EPF within the annual cap, and adds any current additional remuneration. Statutory reliefs and approved TP1/TP3 deductions reduce that projected net remuneration to chargeable income P.

Formula Core:

The 2026 resident projection represented here uses Y for earlier gross remuneration, Y1 for current normal remuneration, Y2 for each future normal month, Yt for current additional remuneration, and the matching K values for qualifying EPF.

P= (Y−K) +(Y1−K1) +n(Y2−K2) +(Yt−Kt) −(D+S+DU+SU+QC+ΣLP+LP1)

After P selects a resident tax row, annual tax and the normal monthly deduction before current zakat follow these equations. Negative amounts are reduced to zero.

Tannual = max(0,(P−M)R+B) PCBnormal = Tannual−(Z+X)n+1
VariableMeaningRepresented 2026 amount or rule
DIndividual reliefRM9,000
SSpouse relief for Category 2RM4,000
DU / SUDisabled individual / disabled spouse reliefRM7,000 / RM6,000
QCQualifying child units multiplied by child reliefRM2,000 per unit
K, K1, Kt, K2Earlier, current normal, additional, and projected future qualifying EPFRM4,000 combined annual cap
ΣLP / LP1Earlier approved TP1/TP3 deductions / current approved TP1 deductionsEntered amount
Z / X / nEarlier zakat or departure levy / earlier PCB / future months after the deduction monthEntered amounts / 0 to 11

Rule Core:

The ordinary resident table uses an inclusive upper boundary. The first row whose upper limit is at least P supplies M, R, and the Category 1/3 or Category 2 B value.

Chargeable income PMRB, Category 1/3B, Category 2
P ≤ RM5,000RM00%RM0RM0
RM5,000 < P ≤ RM20,000RM5,0001%−RM400−RM800
RM20,000 < P ≤ RM35,000RM20,0003%−RM250−RM650
RM35,000 < P ≤ RM50,000RM35,0006%RM600RM600
RM50,000 < P ≤ RM70,000RM50,00011%RM1,500RM1,500
RM70,000 < P ≤ RM100,000RM70,00019%RM3,700RM3,700
RM100,000 < P ≤ RM400,000RM100,00025%RM9,400RM9,400
RM400,000 < P ≤ RM600,000RM400,00026%RM84,400RM84,400
RM600,000 < P ≤ RM2,000,000RM600,00028%RM136,400RM136,400
P > RM2,000,000RM2,000,00030%RM528,400RM528,400
PathRepresented treatment
Resident normalUses projected P and the resident P/M/R/B table. Additional remuneration is evaluated through a full-year projection and added separately to the normal monthly amount.
Non-residentApplies 30% to current normal plus additional taxable remuneration. Resident reliefs, EPF deductions, zakat offsets, and earlier PCB are not used.
Returning Expert ProgrammeApplies 15% to projected P. A rebate of RM400, or RM800 for Category 2, applies when P ≤ RM35,000.
Approved knowledge workerUses the same represented 15% and low-P rebate treatment as the Returning Expert Programme path.
Approved non-citizen C-suite residentApplies 15% to projected P without the low-P rebate.

Monetary intermediates are reduced to cents without rounding upward. The monthly formula amount is then rounded up to the next RM0.05. A rounded amount below RM10 becomes RM0. Current zakat or departure levy is limited to the normal monthly amount and subtracted afterward. CP38 is added only to total payroll remittance.

Accuracy and Privacy Notes:

The calculation represents the 2026 sources checked on 12 August 2026. It is not HASiL-certified payroll software and cannot establish eligibility for a category, relief, rebate, or special 15% profile. Verify current official documents, use exact payroll EPF amounts, and reconcile the result with employer records before production payroll use.

Payroll values are evaluated in the browser and are not uploaded to a calculation service. Sharing a device or leaving entered values visible can still expose sensitive pay and tax information, so clear the form and browser history when working on a shared computer.

Worked Examples:

January resident reference

For a Category 3 resident in January with RM5,500 normal remuneration, three qualifying child units, exact current EPF of RM605, and no earlier pay, PCB, TP1/TP3 deductions, zakat, bonus, or CP38, projected annual net remuneration is RM62,000.07. Reliefs reduce P to RM47,000.07, which selects the 6% row with M of RM35,000 and B of RM600. Annual tax is RM1,320 and the represented monthly PCB is RM110.00.

References: