PCB 2012 income tax deduction rate, calculation and table

If you are looking for the Potongan Cukai Bulanan (PCB, a.k.a. Scheduled Monthly Tax Deduction) 2012 table (Jadual PCB 2012) from the Inland Revenue Board of Malaysia (a.k.a. Lembaga Hasil Dalam Negeri, LHDN), it is available in a document published as Income Tax (Deduction from Remuneration)(Amendment) Rules 2012 or Kaedah-kaedah Cukai Pendapatan (Potongan Daripada Saraan) (Pindaan) 2012.

The Jadual PCB 2012 schedule table starts from Page 61 until Page 86 of the document. You will notice that actually it is the same table as Jadual PCB 2010 published before.

The document also has detail explanation on how the PCB 2012 is calculated.

Click here to download the Income Tax (Deduction from Remuneration)(Amendment) Rules 2012 document.