Apakah Itu PCB (Potongan Cukai Berjadual)?
PCB (Potongan Cukai Bulanan) is a system where your income tax is
deducted automatically from your salary every month.
Instead of paying a large amount at the end of the year, your
employer deducts a portion of your income and submits it to LHDN on
your behalf.
This helps:
- Spread out your tax payments
- Avoid large year-end tax bills
- Keep your tax obligations consistent
💡 PCB is not an extra tax — it is an advance payment of your annual
income tax.
Cara Pengiraan PCB di Malaysia
PCB is calculated based on your estimated annual income, not just
your monthly salary.
Here’s a simple breakdown:
Step 1: Calculate Total Income
Include:
Monthly salary, Bonus or additional income
Step 2: Deduct EPF Contribution
EPF reduces
your taxable income.
Example: Salary RM5,000 - EPF (11%) RM550 =
Remaining income RM4,450
Step 3: Apply Pelepasan Cukais
Tax reliefs may
include Individual relief, Spouse or child relief, or Zakat (if
applicable).
Step 4: Estimate Annual Income
Multiply
monthly income by 12.
Step 5: Apply Tax Rate
Your income is taxed
based on Malaysia’s progressive tax rates.
Step 6: Convert to Monthly PCB
Total annual
tax ÷ 12 = Monthly PCB deduction
💡 Contoh: If your annual tax is RM1,320 → PCB =
RM110/bulan
👉 Use the PCB calculator above to get instant results without
manual calculation.
Siapa Yang Perlu Membayar PCB & Pendapatan Bercukai
Not all employees are required to pay PCB. You become taxable when
your annual income exceeds a certain threshold after applying basic
tax reliefs.
Basic Pelepasan Cukais
- Individual: RM9,000
- Spouse: RM4,000
- Child: RM2,000 (per child under 18)
Estimated Income Threshold
| Situation |
Monthly Pendapatan (RM) |
| Bujang / No spouse income |
3,111 |
| Berkahwin (No child) |
3,111 |
| Berkahwin (2 children) |
3,444 |
| Joint Assessment (No child) |
4,000 |
| Joint Assessment (2 children) |
4,333 |
Apa Maksudnya:
Below these levels → PCB may not apply
Above these levels → PCB will likely be deducted
Jenis Pendapatan Yang Tertakluk Kepada Potongan PCB
Most regular employment income is taxable, including:
- Salary and wages
- Bonus and commissions
- Allowances (transport, housing, etc.)
- Bayaran overtime (OT)
Mengapa Jumlah PCB Berbeza Setiap Bulan?
Your PCB is not fixed and may change depending on your income and
deductions.
Common Reasons:
- 1. Salary Changes: Higher salary → higher PCB
- 2. Bonus or Additional Income: Extra income
increases your taxable amount
- 3. EPF Contribution Rate: 11% (slightly lower
PCB) vs 9% (slightly higher PCB)
- 4. Zakat or Tax Rebates: Reduces your overall tax
- 5. Year-to-Date Adjustments: PCB is adjusted
based on your total income for the year
💡 Contoh: If you receive a bonus, your PCB for
that bulan will increase.
Jadual Kadar Cukai Pendapatan LHDN Malaysia 2026
Malaysia uses a progressive tax system, where higher income is taxed
at higher rates.
| Chargeable Pendapatan (RM) |
Tax Rate |
| 0 – 5,000 |
0% |
| 5,001 – 20,000 |
1% |
| 20,001 – 35,000 |
3% |
| 35,001 – 50,000 |
6% |
| 50,001 – 70,000 |
11% |
| 70,001 – 100,000 |
19% |
| 100,001 – 400,000 |
25% |
| 400,001 – 600,000 |
26% |
| 600,001 – 2,000,000 |
28% |
How It Works
You are only taxed on the portion within each range, not your entire
income. (Example: First RM50,000 at lower rates, remainder at higher
rate).
Cara Majikan Membayar PCB ke LHDN
PCB is handled by employers and paid to LHDN.
For Employers: Must deduct PCB and submit payment
before the 15th of the following month.
Kaedah Pembayaran Caruman
Peringatan Penting: Late payment may result in a
10% penalty, and an additional 5% if still unpaid after 60 days.
Penalti & Tindakan Undang-Undang Kegagalan Potongan PCB
Failure to comply with PCB regulations may lead to penalties for
both employers and employees.
For Employers
- Late Payment: 10% penalty (+ additional 5% after
60 days)
- Failure to Submit PCB: Fine up to RM20,000 or
imprisonment up to 6 months, or both
- Late Form E Submission: Fine between RM200 and
RM20,000
For Employees
- Incorrect Information: May result in penalties
- Late Tax Filing: 10% increase on tax payable
💡 If PCB is overpaid, LHDN will refund the excess after tax filing.
Langkah Demi Langkah Pengiraan PCB LHDN
PCB (Potongan Cukai Bulanan) is your monthly income tax deduction. Here is exactly how LHDN calculates your PCB amount each month, using RM5,000 salary as a worked example.
- Gross monthly salary = RM 5,000.00
- EPF deduction (11%) = RM 550.00
- Monthly income after EPF = RM 4,450.00
- Annualise: RM4,450 × 12 = RM 53,400.00
- Minus individual relief: RM53,400 − RM9,000 = RM 44,400.00
- Gunakan kurungan cukai:
- RM5,000 pertama pada 0% = RM 0
- RM15,000 seterusnya pada 1% = RM 150
- RM15,000 seterusnya pada 3% = RM 450
- Baki RM9,400 pada 6% = RM 564
- Total annual tax = RM 1,164.00
- Monthly PCB = RM1,164 ÷ 12 = RM 97.00
