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Real Property Gains Tax (RPGT) is charged on gains from the disposal of chargeable assets in Malaysia. It applies to disposers in the year of assessment in which disposal takes place.
Rate selection depends on the disposer category under Schedule 5 and the disposal date. Historical rate windows must be used for past disposals.
Malaysian citizen or permanent resident individual, partnership and other non-Part II/III disposers. From 1 January 2022: 30% within two years, 30% in the third year, 20% in the fourth year, 15% in the fifth year and 0% from the sixth year.
Malaysian-incorporated company, trustee of a trust or Malaysian-registered body of persons. From 1 January 2019: 30%, 30%, 20%, 15% and 10% from the sixth year.
Non-citizen or non-permanent-resident individual, their executor, or company not incorporated in Malaysia. From 1 January 2019: 30% for the first five years and 10% from the sixth year.
Disposal price is consideration less allowable expenses. Acquisition price is consideration plus incidental acquisition costs, less compensation, insurance receipts and forfeited deposits.
Individuals may claim RM10,000 or 10% of chargeable gain, whichever is higher. For partial disposals from 31 December 2015, the RM10,000 component is apportioned by area or share count.
The section 8 exemption is available once in a lifetime to a Malaysian citizen or permanent resident individual for one private residence. Election must be made through CKHT 3 electronically and cannot be withdrawn.
A Malaysian citizen sells a property after six years. Chargeable gain before exemption is RM155,000. The exemption is RM15,500. The Part I rate from 1 January 2022 for the sixth year or later is 0%, so estimated RPGT is RM0. Section 21B retention may still apply and is separate from final tax.
Retain sale and purchase agreements, valuation evidence, renovation invoices, legal and agent invoices, and payment records. From 1 January 2025, documents must be retained for seven years.
Renovation or improvement costs may be allowable where they enhance or preserve value and are reflected in the disposal value. Retain invoices, scope of works and valuation evidence. Repairs and maintenance are not listed as allowable on the official page.
Legal fees and agent commissions may be allowable as incidental costs. Stamp duty is not listed as an allowable incidental cost and requires professional review.
It applies to one private residence for a Malaysian citizen or permanent resident individual. The election is made through CKHT 3 and cannot be withdrawn.
It is an individual exemption of RM10,000 or 10% of chargeable gain, whichever is higher.
Last reviewed: 2026-10-27.
Need help checking an RPGT position before filing? Contact our tax team through the existing enquiry form.
