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From 1 January 2025, RPGT is self-assessed under STS CKHT. Taxpayers must submit the return, determine taxable profit, calculate tax and pay within the specified period. No assessment notice is issued; the submitted return is deemed the assessment notice.
All taxpayers who acquire or dispose of assets subject to the RPGT Act 1976 are affected, including individuals, companies, trustees and other chargeable persons.
The return must be submitted within 60 days from disposal or acquisition. Electronic submission through e-CKHT on MyTax is mandatory from 1 January 2025.
The acquirer must retain and remit 3% for Part I disposers, 5% for Part II disposers within three years, 3% for Part II disposers from the fourth year, and 7% for Part III disposers. Remittance is due within 60 days after disposal. Retention is not the tax rate.
For disposals from Year of Assessment 2026, a disposer may notify the deemed tax amount to the acquirer through a declaration. The acquirer who receives that notification may choose to remit an amount equal to the deemed tax amount.
For disposals from YA2025 onward, the disposer must pay tax or tax balance within 90 days from disposal. For YA2024 and below, payment is within 30 days from assessment notice. A balance arises where retention is less than tax payable.
Statutory penalties may apply for late or incorrect returns. These include penalties up to three times the tax charged under section 29(3), penalties up to 100% of tax under-declared under section 30(2), a 10% imposition under section 14(5), and a 10% increase for failure to remit retention within 60 days.
Documents must be retained for seven years from the end of the year of assessment, or from the end of the year of late submission.
A CKHT 3 notification may be required for loss, exemption or no-gain-no-loss cases. A return is not required where the gain is subject to the Income Tax Act 1967, such as developer stock.
STS CKHT requires the taxpayer to submit the return within 60 days, determine chargeable gain, calculate tax and pay within the specified period.
Both are due within 60 days from disposal or acquisition respectively.
It is an acquirer-side retention based on disposer category and holding period, remitted within 60 days.
Yes. Electronic submission is mandatory from 1 January 2025, and CKHT 3 may be relevant where no tax is payable.
Last reviewed: 2026-10-27.
Need help checking an RPGT position before filing? Contact our tax team through the existing enquiry form.
