Malaysian RPGT calculator

Real Property Gains Tax (RPGT) is a tax on the profit (chargeable gain) from selling Malaysian real estate. It is governed by the Real Property Gains Tax Act 1976 and administered by LHDN (Inland Revenue Board). The rate depends on how long you held the property and your buyer category (Malaysian citizen/PR, company, or foreigner).

For individual Malaysian citizens and PRs: 30% within the first 3 years, 20% in year 4, 15% in year 5, and 0% from year 6 onwards. For companies: 30% / 20% / 15% / 10% in year 6+. For non-citizens / foreigners: 30% for the first 5 years and 10% from year 6 onwards. Rates apply to the chargeable gain, not the sale price.

Step 1: gross gain = sale price − purchase price. Step 2: subtract allowable expenses (legal fees, stamp duty on purchase, renovation costs, agent commission, etc.) to get the net gain. Step 3: subtract the general exemption (RM10,000 or 10% of net gain, whichever is higher — individuals only) to get the chargeable gain. Step 4: multiply by the rate for your holding period. The calculator on this page automates all four steps.

Allowable expenses include legal fees paid on purchase and sale, stamp duty on purchase, real estate agent commission, advertising costs to sell, and permanent improvements (extensions, structural renovations). Routine repairs and maintenance, mortgage interest, and property assessment tax do NOT count.

Under Schedule 4 Paragraph 4 of the RPGT Act, a Malaysian citizen can claim a one-time exemption on the disposal of a private residence (not a commercial or investment property). The entire chargeable gain becomes nil. It can only be used once per lifetime and must be declared in your RPGT return (CKHT 1A).

Yes. Non-citizens and non-PR holders pay 30% RPGT for the first 5 years of holding, dropping to 10% from year 6 onwards. Malaysian citizens and PRs reach 0% RPGT from year 6 — significantly more favourable for long-term holders. The Malaysia My Second Home (MM2H) programme does NOT change RPGT treatment; MM2H pass-holders are still taxed at the foreigner rate.

Disposals between spouses, parent and child, grandparent and grandchild, or siblings can qualify for "no chargeable gain" treatment under Schedule 4 Paragraph 2 — meaning no RPGT. Conditions apply: it must be by way of a gift OR at the original acquisition price. Disposal at market value to a family member can still trigger RPGT. Consult a tax practitioner for your specific case.

You must file CKHT 1A within 60 days of the disposal date (the date of the SPA). The buyer is required to withhold 3% of the sale price (5% if the seller is a foreigner) under CKHT 502 and remit it to LHDN. The withheld amount is offset against your final RPGT liability when CKHT 1A is processed. If RPGT is less than the withholding, you get a refund.

No. RPGT only applies to real property (land and buildings) in Malaysia and to shares in real property companies. Malaysia introduced a separate Capital Gains Tax (CGT) on unlisted share disposals from 1 January 2024, but real estate is still governed by RPGT, not CGT.

If the sale price is less than the purchase price (after allowable expenses), there is no chargeable gain and no RPGT to pay. You can also offset the loss against future RPGT gains on other Malaysian property disposals within the next 7 years. You must still file CKHT 1A to declare the disposal.