PCB Tax Calculator 2025

PCB Tax Formula:

\[ PCB = \frac{(P - M) \times R + B - (Z + X + Q)}{n + 1} \]

Accumulated Chargeable Income (P):

Deduction from Table (M):

Rate (R):

Amount from Table (B):

Zakat (Z):

Accumulated PCB (X):

Other Deductions (Q):

Remaining Months (n):

PCB Tax (RM):

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1. What is PCB Tax Calculator 2025?

Definition: This calculator estimates the Monthly Tax Deduction (PCB) for employees in Malaysia for the year 2025 based on the official PCB calculation formula.

Purpose: It helps employers and employees estimate monthly tax deductions to ensure proper tax compliance and financial planning.

2. How Does the Calculator Work?

The calculator uses the formula:

\[ PCB = \frac{(P - M) \times R + B - (Z + X + Q)}{n + 1} \]

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 (unitless)

Explanation: The formula calculates the monthly tax deduction by considering chargeable income, applicable rates and deductions, then distributing the remaining tax liability over the remaining months.

3. Importance of PCB Calculation

Details: Accurate PCB calculation ensures proper tax compliance, avoids underpayment penalties, and helps with personal financial planning.

4. Using the Calculator

Tips: Enter all required values from your tax documentation. The calculator will compute your monthly PCB deduction for the remaining months of the year.

5. Frequently Asked Questions (FAQ)

Q1: Where can I find the values for M, R and B?
A: These values come from the official PCB tax tables published by LHDN (Inland Revenue Board of Malaysia) for 2025.

Q2: What if my PCB calculation results in a negative value?
A: The calculator automatically sets negative results to zero as you cannot have negative tax deductions.

Q3: What's included in "Other Deductions (Q)"?
A: This may include tax reliefs, rebates, or other allowable deductions not already accounted for.

Q4: How is the remaining months (n) determined?
A: This is the number of months remaining in the calendar year from the current month.

Q5: Is this calculator official?
A: While based on the official formula, always verify with LHDN or a tax professional for official calculations.