PCB: why your salary already paid tax — and when LHDN owes you money

Every month, your employer deducts PCB (Potongan Cukai Bulanan) from your salary and sends it to LHDN. It’s an estimate — a prepayment towards a bill that only becomes real when you file your return. Your EA form, which your employer gives you each year, shows the total.

The estimate is usually wrong — in your favour

PCB tables can’t know about most of your reliefs — the medical bills, the books, the gym, the SSPN savings, the donations. When you claim them at filing time, your real tax often lands below what PCB already paid. That difference is a refund, and LHDN pays it back after your return is assessed.

The catch: the refund only exists if you actually file, and only grows if you actually claim. Skip the receipts and you’re quietly donating your own refund back.

See yours in one minute

The Fiskal app shows this live: enter your EA form’s gross and PCB once, snap receipts through the year, and the top of the app answers the only question that matters — “what’s my estimated refund?” Our free PCB guide and calculator on this site explain the mechanics.

This article is general information, not tax advice for your specific situation. Figures refer to YA 2025 and cite LHDN's official sources; rules can change between years.