1. What is Monthly PCB Calculator 2025?

Definition: This calculator estimates the Monthly Potongan Cukai Bulanan (PCB) or Monthly Tax Deduction for Malaysian employees in 2025.

Purpose: It helps employers and employees determine the correct monthly tax deduction amount based on LHDN's guidelines.

2. How Does the Calculator Work?

The calculator uses the formula:

Where:

• \( P \) — Accumulated chargeable income (RM)
• \( M \) — Deduction from table (RM)
• \( R \) — Rate (%)
• \( B \) — Amount from table (RM)
• \( Z \) — Zakat (RM)
• \( X \) — Accumulated PCB (RM)
• \( Q \) — Other deductions (RM)
• \( n \) — Remaining months in the year (unitless)

Explanation: The formula calculates the monthly tax deduction based on progressive tax rates and considers various deductions.

3. Importance of PCB Calculation

Details: Accurate PCB calculation ensures proper tax withholding, avoids underpayment penalties, and prevents excessive deductions that affect employee cash flow.

4. Using the Calculator

Tips: Enter all required values from the LHDN PCB tables, including chargeable income, deductions, rates, and remaining months. Zakat and other deductions are optional.

5. Frequently Asked Questions (FAQ)

Q1: Where do I find the values for M, R and B?
A: These values come from LHDN's PCB tables based on your income range and filing status.

Q2: What if my calculated PCB is negative?
A: The calculator will show RM0.00 as monthly PCB cannot be negative.

Q3: How is the remaining months (n) determined?
A: Count how many months remain in the calendar year from the current month.

Q4: Should I include EPF in other deductions?
A: No, EPF is already considered in chargeable income calculation. Other deductions refer to specific tax reliefs.

Q5: Is this calculator official?
A: This is for estimation only. Always refer to official LHDN guidelines for final PCB calculations.