PCB / MTD calculator 2026

Calculate your 2026 PCB / MTD using the official LHDN computerised formula. Enter salary, EPF, marital status, children and year-to-date figures.

Monthly gross salary (RM)Payroll monthEPF this month (RM)NationalityChildren (under 18 / studying)Marital statusYTD gross before this month (RM)YTD EPF before this month (RM)YTD PCB paid before this month (RM)

PCB this month

RM 0.00

EPF (KWSP): RM 550.00

Formula: MTD = [(P − M) × R + B − (Z + X)] ÷ (n + 1), per LHDN Specification for MTD Calculations. Zakat (Z) not included. Rounded up to the nearest 5 sen; amounts under RM10 are not deducted.

How is this calculated?

EPF: KWSP Third Schedule — 11% employee / 12–13% employer for Malaysians and PRs (13% below RM5,000), 2%/2% for non-citizens.
SOCSO: PERKESO contribution table (Category 1 under 60, Category 2 at 60+), capped at RM6,000 wages.
EIS: Employment Insurance System — 0.2% each side, Malaysians & PRs under 60 only, capped at RM6,000.
PCB: LHDN computerised MTD formula, assuming this salary every month, with individual relief RM9,000, spouse relief RM4,000 (if not working) and RM2,000 per child.

Estimates only, based on the statutory tables in effect today. Actual deductions depend on your employer's payroll setup, bonuses, additional reliefs and zakat. Confirm with KWSP, PERKESO and LHDN.