MundoKit

Malaysia PCB calculator for 2026

Enter ordinary resident payroll amounts, including any bonus and year-to-date totals from all employers. The tool projects normal pay through December and shows current PCB and annual tax before zakat; special tax schemes are excluded.

Inputs
MYR
Include taxable allowances. Future months use this same amount.
MYR
Example amount, not an automatically calculated contribution rate.
MYR
MYR
MYR
Combine current and previous employers, including prior bonuses. Use TP3 when changing jobs.
MYR
MYR
MYR
MYR
MYR
Enter your approved total after sharing; eligibility is not determined automatically.
MYR
Include approved TP1 / TP3 amounts. Do not include individual, spouse, child or mandatory EPF relief again.
MYR
Enter only eligible amounts after the official category caps. No automatic eligibility or cap calculation.

Results

Current-month PCB
MYR 152.50
Normal PCB before current zakat
MYR 152.50
Additional-remuneration PCB
MYR 0.00
Projected annual tax before zakat
MYR 1,830.00
Current pay after entered EPF, zakat and PCB
MYR 4,742.50
Annualisation and deductions
ItemAmount
Projected taxable remunerationMYR 66,000.00
Chargeable income excluding current bonusMYR 53,000.07
Chargeable income including current bonusMYR 53,000.07
Projected monthly qualifying EPF for future monthsMYR 308.63
Months including current month12
  • Ordinary resident payroll only; no automatic residency determination, special incentive rates, employer-borne tax or voluntary-only EPF calculation. Optional relief inputs must already satisfy HASiL eligibility and caps.
  • Prior totals must include previous employers in the same year. The projection assumes current normal pay continues through December; it does not stop at a fixed-term contract end. SOCSO, EIS and other deductions are not subtracted from the displayed pay balance.

Results update as you type. The share link stores your inputs after the # in the address, which is not sent to our server, but anyone you send it to can read them.

This is a general estimate for information only, not tax, legal or financial advice. Real rules have more conditions than a calculator can show, so check the official source below or a qualified professional for your situation.

Last checked 2026-11-14. Rules change, sometimes at short notice. We list the date we last checked each official source; confirm with the official government source before you travel, buy or file. This is general information, not legal or immigration advice.

How it works

The tool follows HASiL's ordinary resident computerized method in section D.1 and the additional-remuneration steps in D.2. The month determines n, the calendar months left after the current month. Current normal pay is projected into every remaining month; prior taxable pay includes all employers and earlier bonuses.

P = prior pay − qualifying prior EPF + current normal pay − qualifying current EPF + n × (current normal pay − future qualifying EPF) + bonus − qualifying bonus EPF − reliefs
Normal PCB = max(0, (annual tax excluding current bonus − prior PCB − prior zakat) ÷ (n + 1))

The mandatory EPF deduction is limited to MYR 4,000 annually. Future monthly qualifying EPF is the lower of current qualifying EPF and the remaining annual allowance divided by n, truncated to cents. Individual relief is MYR 9,000, with MYR 4,000 for an eligible non-working spouse. Eligible disability additions are MYR 7,000 for the individual and MYR 6,000 for a spouse. Child relief defaults to zero and is ignored for category 1, where HASiL specifies S = 0 and C = 0. Enter child relief and approved optional deductions after their eligibility and category caps; these are not determined automatically.

For a bonus, recalculate annual chargeable income including the bonus and its EPF. Subtract projected normal PCB and prior zakat from the resulting annual tax to obtain additional-remuneration PCB, following the bracketed calculation in Exhibit 5. Combine the normal and additional components and offset current zakat. The result cannot be negative.

Section E requires calculated monetary values to be truncated to two decimals and final PCB rounded upward to the next five sen. Normal and additional PCB below MYR 10 are not collected, but a result below MYR 10 after zakat is still collected. These prescribed truncations are intentional exceptions to retaining intermediate precision. Displayed money uses two decimals.

This covers ordinary residents with mandatory EPF. Non-resident treatment, REP, knowledge-worker and approved C-suite rates, employer-borne tax, voluntary-only EPF and automatic relief eligibility are excluded. The displayed pay balance is taxable remuneration minus entered EPF, zakat and PCB; it excludes SOCSO, EIS, other deductions and non-taxable cash benefits. Non-cash benefits included in taxable remuneration make that balance unsuitable as cash take-home pay.

Worked examples

Three-child January preset

Load the three-child preset. Normal pay MYR 5,500, EPF MYR 605, working spouse, child relief MYR 6,000 and no prior totals give future monthly qualifying EPF of MYR 308.63. Chargeable income is MYR 47,000.07 and PCB is MYR 110.00. This reproduces Exhibit 5 in the 2026 specification; its example headings still refer to 2025.

Published April bonus example

Use month 4, salary MYR 5,500, EPF MYR 605 and child relief MYR 6,000. Prior totals: pay MYR 16,500, EPF MYR 1,815, PCB MYR 328.20 and optional deductions MYR 300. Enter another MYR 300 of current deductions, bonus MYR 8,250 and bonus EPF MYR 908. Normal PCB is MYR 106.20 and additional PCB MYR 727.50, giving MYR 833.70. Annual chargeable income including the bonus is MYR 54,650 and annual tax before zakat MYR 2,011.50.

Frequently asked questions

How do I include my previous employer?
Add the same-year amounts from TP3 to the current employer’s earlier totals: taxable pay, EPF, PCB, zakat and approved deductions. Do not include the current month twice.
Will a six-month contract be taxed as six months of income?
The computerized projection uses the current month through December, not a contract-end field. Starting in July leaves six calendar months including July; starting in January projects twelve. Annual filing may reconcile actual income.
Is a bonus taxed at a flat rate?
No. The method recomputes projected annual chargeable income including the bonus and subtracts projected normal deductions and prior zakat to determine the additional component.
Does the EPF field assume an 11% contribution?
No. Enter actual employee contributions. The default MYR 605 is the amount in the published example. EPF contribution rates themselves are not calculated.
Does this pass all official 2026 software certification cases?
No certification is claimed. The separate testing questions include C-suite, REP, knowledge-worker, non-resident transitions and voluntary EPF cases outside this tool. Tests reproduce the ordinary resident worked examples in Exhibit 5 instead.

Sources

Last reviewed 2026-11-14; next review due by 2027-01-15. The method is written out above so you can check our math.