PCB Schedule 2025/2026
Salary Thresholds Exempt from PCB (Monthly Estimate)
| Individual Status | Gross Monthly Salary | Conditions / Notes |
|---|---|---|
| Single | Below RM3,111 | No PCB deduction if no other side income |
| Married (Spouse not working) | Below RM4,000 | Eligible for spouse relief (RM4,000) |
| Married + 2 Children | Below RM4,333 | Includes child relief (RM2,000 x 2) |
* These estimates are based on basic reliefs and may vary depending on individual circumstances.
Malaysia Income Tax Rates 2025
| Taxable Income (RM) | Rate (%) | Tax (RM) |
|---|---|---|
| RM0 - RM5,000 | 0% | RM0 |
| RM5,001 - RM20,000 | 1% | RM150 |
| RM20,001 - RM35,000 | 3% | RM450 |
| RM35,001 - RM50,000 | 6% | RM900 |
| RM50,001 - RM70,000 | 11% | RM2,200 |
| RM70,001 - RM100,000 | 19% | RM5,700 |
| RM100,001 - RM400,000 | 25% | RM75,000 |
| RM400,001 - RM600,000 | 26% | RM52,000 |
| RM600,001 - RM2,000,000 | 28% | RM392,000 |
| RM2,000,001 and above | 30% | - |
Note: Above rates are for taxable income after relief.
Tax Relief 2025
| Relief Type | Amount (RM) |
|---|---|
| Personal Relief | RM9,000 |
| Spouse Relief | RM4,000 |
| Child Relief (under 18) | RM2,000 per child |
| Child Relief (18+ in university) | RM8,000 per child |
| EPF Contribution | RM4,000 (maximum) |
| SOCSO Contribution | RM350 (maximum) |
| EIS Contribution | RM350 (maximum) |
| Life Insurance / Takaful | RM3,000 (maximum) |
| Education & Medical Insurance | RM3,000 (maximum) |
| Lifestyle | RM2,500 (maximum) |
| Sports Equipment | RM500 (maximum) |
| Internet Subscription (Self) | RM500 (maximum) |
Important Notes
- • Tax rates shown above are for assessment year 2025/2026.
- • Tax relief is subject to terms and conditions set by LHDN.
- • Please refer to the LHDN website for the latest and complete information.
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