What is the individual relief for Malaysia income tax in 2026?

Every Malaysian tax resident gets an automatic individual relief of MYR 9,000 on their chargeable income for YA 2026.

What is PCB in Malaysia?

PCB (Potongan Cukai Berjadual) is the monthly tax deduction from your salary. It is an estimate of your annual tax divided by 12, similar to Singapore's PAYE system.

Do I get a tax rebate if my income is below MYR 35,000?

Yes. Malaysian tax residents with a chargeable income of MYR 35,000 or below receive a tax rebate of MYR 400, which can reduce your tax payable to zero.

Malaysia Income Tax Calculator 2026

Estimate your LHDN tax for YA 2026 with EPF relief, PCB deduction, and all personal reliefs.

🇲🇾 Your Income Details

Annual Gross Salary (MYR)

EPF Contribution (MYR) — auto-calculated at 11%, editable

Residency Status

Personal Reliefs (click to expand)

Individual Relief (MYR) — auto MYR 9,000

Medical Expenses Relief (MYR) — max MYR 10,000

Education Fees Relief (MYR) — max MYR 7,000

Lifestyle Relief (MYR) — max MYR 2,500 (books, gym, internet, etc.)

Life Insurance + EPF Relief (MYR) — max MYR 7,000 combined

This is separate from the EPF deduction above. Includes life insurance premiums.

Other Reliefs (MYR)

📊 Your Tax Estimate

Chargeable Income
RM 44,400
After EPF & reliefs

Annual Tax Payable

RM 1,332

After any rebates

Monthly PCB

RM 111

Estimated monthly deduction

Effective Tax Rate

2.22%

Of gross salary

Take-Home Pay

RM 52,068

Annual (after EPF + tax)

RM 4,339

Monthly take-home

What this means: Your chargeable income is your gross salary after deducting your EPF contributions and all personal reliefs. LHDN uses this figure to calculate your tax using the progressive rate table.

💡

You can reduce your tax further by maximising reliefs like lifestyle (MYR 2,500), education (MYR 7,000), and medical (MYR 10,000). Every MYR 1,000 in extra relief saves you MYR 80-240 in tax depending on your bracket.

📋 Tax Bracket Breakdown

Chargeable Income	Rate	Tax on Band

Disclaimer: Rates verified against LHDN guidelines for YA 2026. Results are estimates for reference only. Consult a financial advisor for personalised advice. For exact calculations, use the official LHDN e-Filing portal at hasil.gov.my. Tax rebate of MYR 400 applies for residents with chargeable income up to MYR 35,000.