Financial Tools
๐ PCB Calculator Malaysia 2025
Calculate your monthly PCB (Potongan Cukai Berjadual), EPF, SOCSO, and EIS deductions.
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0%20%
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Gross Salary
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Monthly PCB
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Annual Taxable Incomeโ
EPF (Employee)โ
SOCSO (Employee)โ
EIS (Employee)โ
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PCB Calculator FAQ
Income tax in Malaysia is calculated using a progressive tax system with different tax rates for different income brackets. To calculate your monthly PCB, determine your annual taxable income by multiplying your monthly salary by 12, adding any bonuses, subtracting reliefs, applying the appropriate tax rate based on your income bracket, adding the base tax amount for that bracket, and then dividing the total annual tax by 12.
For example, if your annual taxable income is RM45,000:You fall in the 6% tax bracket (RM35,001 - RM50,000) Base tax is RM600 Additional tax = (RM45,000 - RM35,000) ร 6% = RM600 Total annual tax = RM600 + RM600 = RM1,200 Monthly PCB = RM1,200 รท 12 = RM100
For example, if your annual taxable income is RM45,000:
The calculator includes various tax reliefs such as personal relief (RM9,000), spouse relief (RM4,000) for married individuals with non-working spouses, child relief (RM2,000 per child), and EPF relief (capped at RM4,000 per year). These reliefs help reduce your taxable income and consequently lower your PCB deductions. The reliefs are only applicable for tax residents. Note that spouse relief is only available when your spouse is not working.
EPF contribution is calculated based on your salary.
For employees aged below 60, the employee contributes 11% (customizable) and the employer contributes 13% (for salary โค RM5,000) or 12% (for salary > RM5,000). For employees aged 60 and above, the employer contribution is reduced to 4%. For non-residents, the employer contribution is fixed at RM5.
Before multiplying the salary with the EPF contribution rate, the salary is rounded up to the nearest RM20 if below RM5,000, and to the nearest RM100 if below RM20,000 (to comply with the EPF contribution table). For salaries above RM20,000, there are no rounding up required and we can do a simple multiplication with contribution rate and round up to the nearest ringgit. For example:
A salary of RM2550 results in an EPF contribution of RM282.00 (instead of RM280.50) due to rounding up to RM2560. A salary of RM5530 results in an EPF contribution of RM616.00 (instead of RM608.30) as it is rounded up to RM5600. A salary of RM22333 results in an EPF contribution of RM2457.00 (instead of 2456.63) because we round to the nearest ringgit.
Before multiplying the salary with the EPF contribution rate, the salary is rounded up to the nearest RM20 if below RM5,000, and to the nearest RM100 if below RM20,000 (to comply with the EPF contribution table). For salaries above RM20,000, there are no rounding up required and we can do a simple multiplication with contribution rate and round up to the nearest ringgit. For example:
SOCSO contribution is calculated based on salary brackets. For employees aged below 60, both employee and employer contribute according to the SOCSO table rates. For employees aged 60 and above, only the employer contributes to the Employment Injury Scheme. The contribution rates vary based on salary ranges, with maximum contributions capped at RM6,000 per month.
EIS (Employment Insurance System) contribution is calculated based on salary brackets. For employees aged below 60, both employee and employer contribute according to the EIS table rates. EIS is not applicable for employees aged 60 and above. The contribution rates vary based on salary ranges, with maximum contributions capped at RM6,000 per month.
Tax residents in Malaysia are taxed on their worldwide income with progressive rates from 0% to 30% and are eligible for various tax reliefs. Non-residents are taxed at a flat rate of 30% on income derived from Malaysia only and are not eligible for any tax reliefs. Residency is determined by physical presence in Malaysia for at least 182 days in a calendar year.
If you are married, your tax relief depends on your spouse's working status. If your spouse is not working, you are eligible for spouse relief of RM4,000. However, if your spouse is working, you are not eligible for this relief. This is to prevent double tax relief when both spouses are working. The calculator automatically adjusts the reliefs based on your selected tax category.