Guide · Checked against LHDN's own pages on 17 October 2026

PCB and your tax refund

PCB (potongan cukai bulanan, monthly tax deduction) is tax your employer takes from your salary every month and pays to LHDN for you. It is a prepayment, not the final bill. When you file, LHDN works out your real tax for the year. If your PCB was more than that, the difference comes back to you as a refund.

How the refund is worked out

Income. Your employment income for the year (box B1), plus rent and other income.
Less donations and reliefs. Approved donations (B9), then your total relief (B13). What is left is your chargeable income (B14).
Tax on chargeable income from the rate table below (B19).
Less rebates such as the RM400 self rebate and zakat (B21). This gives the tax you owe (B25).
Compare with what you paid. PCB and any instalments go into B27. If B27 is more than B25, the difference is tax paid in excess: your refund. If it is less, you pay the balance (B28).

Resident tax rates, YA2025

Chargeable income	Rate	Tax on that band
First RM5,000	0%	RM0
Next RM15,000 (to RM20,000)	1%	RM150
Next RM15,000 (to RM35,000)	3%	RM450
Next RM15,000 (to RM50,000)	6%	RM900
Next RM20,000 (to RM70,000)	11%	RM2,200
Next RM30,000 (to RM100,000)	19%	RM5,700
Next RM300,000 (to RM400,000)	25%	RM75,000
Next RM200,000 (to RM600,000)	26%	RM52,000
Next RM1,400,000 (to RM2,000,000)	28%	RM392,000
Above RM2,000,000	30%

A worked example

Aina earns RM72,000 in 2025. Her employer deducts RM3,000 PCB. Her EPF is above RM4,000 and her SOCSO and EIS are RM350.

Employment income (B1)	RM72,000.00
Individual relief (G1)	− RM9,000.00
EPF, up to RM4,000 (G17)	− RM4,000.00
SOCSO and EIS (G20)	− RM350.00
Chargeable income without receipts	RM58,650.00
Tax: RM1,500 on the first RM50,000 + 11% of RM8,650	RM2,451.50
Refund: RM3,000 − RM2,451.50	RM548.50

Now she adds her receipts: RM2,500 of lifestyle (a laptop and internet) and RM1,000 of dental treatment. Chargeable income falls to RM55,150, tax to RM2,066.50, and her refund rises to RM933.50. Those receipts were worth RM385 to her.

Chargeable income above RM35,000 gets no RM400 rebate, so none applies here.

When to file

For YA2025, LHDN's filing programme gives 30 April 2026 for Form BE (no business income) and 30 June 2026 for Form B (business income), with 15 extra days for e-Filing. See Form B or Form BE?

Keep your Form EA: it shows your income, PCB, EPF and SOCSO for the year, the figures for B1, B27, G17 and G20.

Let KlaimJe keep score.

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Sources

More guides

Every YA2025 tax relief, explained Form B or Form BE?What counts as proof for your tax claims