1. What is a Simple PCB Calculator 2025?

Definition: This calculator estimates monthly PCB (Potongan Cukai Bulanan) deductions for Malaysian employees based on the official 2025 formula.

Purpose: It helps employers and employees calculate accurate monthly tax deductions according to LHDN 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 helps with personal financial planning.

4. Using the Calculator

Tips: Enter all required values from your salary and tax information. The calculator will compute your monthly PCB deduction.

5. Frequently Asked Questions (FAQ)

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

Q2: What if my PCB calculation is negative?
A: The calculator automatically sets negative results to 0, as you can't have negative PCB deductions.

Q3: How often should I recalculate my PCB?
A: Recalculate whenever your income changes significantly or at least annually for tax updates.

Q4: Does this include all tax reliefs?
A: No, this is a simplified calculator. For comprehensive calculations, consult LHDN or a tax professional.

Q5: What's the purpose of remaining months (n)?
A: This accounts for progressive tax calculation based on how many months are left in the calendar year.