RPGT Calculator Malaysia (2026) — How Much Tax When You Sell Your Property?
Selling a property in Malaysia? You may need to pay Real Property Gains Tax (RPGT) on your profit. Use our free calculator below to find out how much you owe — for citizens, non-citizens, and companies.
RPGT Calculator
Real Property Gains Tax — Malaysia
Purchase (Acquisition)
Sale (Disposal)
Advanced Deductions
Enter your property details and click Calculate.
RPGT Rate Table (2025 onwards)
| Holding Period | Citizen / PR | Non-Citizen | Company |
|---|---|---|---|
| Within 3 years | 30% | 30% | 30% |
| 4th year | 20% | 30% | 20% |
| 5th year | 15% | 30% | 15% |
| 6th year onwards | 0% | 10% | 10% |
What Is RPGT?
Real Property Gains Tax (RPGT) is a tax on the profit you make when selling real property in Malaysia. It is governed by the Real Property Gains Tax Act 1976 and administered by LHDN (Inland Revenue Board of Malaysia).
RPGT applies to any person — Malaysian citizen, permanent resident, foreigner, or company — who disposes of real property or shares in a Real Property Company (RPC) at a gain.
Note: Since 1 January 2024, disposal of shares in an RPC by companies, LLPs, and trust bodies falls under the new Capital Gains Tax (CGT) regime instead of RPGT. RPGT still applies to individual RPC share disposals and all direct real property sales.
If you sell at a loss, no RPGT is payable. If you are renting out the property instead, you may want to check the stamp duty for your tenancy agreement or download our free tenancy agreement template.
RPGT Rates in Malaysia
The rate depends on how long you held the property before selling, and your residency status:
| Holding Period | Citizen / PR | Non-Citizen | Company |
|---|---|---|---|
| Within 3 years | 30% | 30% | 30% |
| 4th year | 20% | 30% | 20% |
| 5th year | 15% | 30% | 15% |
| 6th year onwards | 0% | 10% | 10% |
The key takeaway: Malaysian citizens and PRs pay zero RPGT if they hold the property for 6 years or more. Non-citizens and companies always pay at least 10%, regardless of holding period.
How RPGT Is Calculated
The formula is straightforward:
Step 1: Calculate the Chargeable Gain
Chargeable Gain = Selling Price - Acquisition Cost - Selling Costs - Enhancement Costs
Step 2: Deduct the Exemption (individuals only)
Exemption = RM 10,000 or 10% of Chargeable Gain, whichever is higher
Step 3: Apply the RPGT Rate based on holding period
RPGT Payable = Net Chargeable Gain x RPGT Rate
Example: Citizen sells after 4 years
- Bought for RM 500,000 (+ RM 15,000 buying costs) = RM 515,000 acquisition
- Sold for RM 700,000 (- RM 10,000 selling costs) = RM 690,000 net disposal
- Renovation during ownership: RM 30,000
- Chargeable Gain: 700,000 - 515,000 - 10,000 - 30,000 = RM 145,000
- Exemption: max(10,000, 145,000 x 10%) = RM 14,500
- Net Chargeable Gain: 145,000 - 14,500 = RM 130,500
- RPGT Rate (4th year, citizen): 20%
- RPGT Payable: 130,500 x 20% = RM 26,100
What Counts as Acquisition Cost?
Your acquisition cost is not just the purchase price. You can include all incidental costs of buying the property:
- Purchase price — the amount you paid for the property
- Legal fees — for the Sale and Purchase Agreement (SPA)
- Stamp duty — on the Memorandum of Transfer (MOT) or Deed of Assignment (DOA)
- Agent commission — fees paid to the real estate agent for the purchase
- Valuation fees — if required for the purchase
All of these reduce your chargeable gain, which means less RPGT to pay.
What Counts as Allowable Selling Costs?
- Legal fees — for the SPA on the sale
- Agent commission — typically 2-3% of selling price
- Advertising costs — if you marketed the property on rental listing websites or other channels
Enhancement Costs (Renovation)
Capital improvements made during your ownership period are deductible. This includes renovation, extensions, or structural upgrades — but not repairs or maintenance.
Keep all receipts and invoices for renovation work. LHDN may request proof if the amount is significant.
RPGT Exemptions
Several exemptions can reduce or eliminate your RPGT liability:
1. RM 10,000 or 10% Exemption (Individuals)
Every individual (citizen, PR, or foreigner) is entitled to an automatic exemption of RM 10,000 or 10% of the chargeable gain, whichever is higher. This is per disposal. Companies do not get this exemption.
2. Once-in-a-Lifetime Private Residence Exemption
Malaysian citizens and PRs can claim a full exemption from RPGT on the disposal of one private residence, once in their lifetime. This is a powerful benefit — if you have never used it, your first home sale could be completely tax-free.
3. Transfers Between Family Members
The following transfers are treated as "no gain, no loss" (zero RPGT):
- Transfer between husband and wife (donor must be a Malaysian citizen)
- Gift from parent to child or grandparent to grandchild (donor must be a citizen)
- Transfer between former spouses under a court order following divorce (transferor must be a citizen)
- Devolution of assets on death
4. Small Property Exemption
Properties with a disposal price of RM 200,000 or below that are disposed of in the 6th year or later are fully exempt from RPGT. This benefits owners of lower-value properties such as single rooms, small apartments, or rural land.
5. Other Exemptions
- Gifts to the Government, State Government, local authority, or approved charity
- Compulsory acquisition under any law
- Disposal under Syariah-compliant financing schemes approved by BNM
- Disposal of assets to REITs or Property Trust Funds (PTFs)
Filing Deadlines and Penalties
Both the seller (disposer) and buyer (acquirer) have filing obligations:
| Requirement | Deadline |
|---|---|
| RPGT return (Form CKHT-1A for seller, CKHT-2A for buyer) | Within 60 days of disposal date |
| Buyer remits withheld amount to LHDN | Within 60 days of disposal date |
| Seller pays remaining RPGT balance | Within 90 days of disposal date |
Late payment penalty: 10% of the outstanding RPGT payable. File and pay on time to avoid this.
File your RPGT returns and make payments through LHDN's MyTax portal (formerly ezHASiL). The relevant forms are CKHT-1A (seller) and CKHT-2A (buyer). If your property is subject to eInvoice compliance, make sure your rental documentation is in order before disposal.
Withholding by the Buyer
When you sell a property, the buyer is required by law to withhold a portion of the purchase price and remit it to LHDN. The withheld amount is the lower of:
- The entire cash consideration, or
- A percentage of the total acquisition price:
- 3% — if the seller is a Malaysian citizen or PR
- 5% — if the seller is a Malaysian company disposing within 3 years
- 7% — if the seller is a non-citizen, non-PR, or foreign company
This withheld amount is applied against your RPGT liability. Any excess is refunded after assessment.
Date of Disposal
The holding period is counted from the date of purchase to the date of disposal. The disposal date is generally:
- The date of the written sale agreement (SPA)
- If no written agreement: the earlier of full payment or completion of legal transfer
- If government approval is required: the date of that approval
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Need a tenancy agreement? Download our free template | Calculate stamp duty
Disclaimer: This calculator and article provide general estimates based on the Real Property Gains Tax Act 1976 and are not a substitute for professional tax advice. Rates and rules may change — always verify with LHDN or consult a qualified tax professional.