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This calculator uses the verified deterministic rules only. It does not provide tax advice. Scenarios requiring professional review are flagged instead of producing a misleading number.
Inherited property can be taxed when it is later sold. Devolution on death itself is no gain and no loss.
The executor's acquisition date is the date of death. The acquisition price is market value at date of death, less Schedule 2 paragraph 4(1)(a), (b) and (c) adjustments.
The beneficiary's acquisition date is the date of transfer. The acquisition price is market value at date of transfer, less the same adjustments, or the lower of market value or legacy amount where property is accepted in place of a money legacy.
Where real property devolves on an executor or legatee, disposal price is deemed equal to acquisition price. No gain or loss arises.
Gifts between husband and wife, parents and children, and grandparents and grandchildren are no gain and no loss, subject to the donor being a Malaysian citizen from 1 January 2017. Other gifts are deemed to be disposals at market value.
Retain death certificate, grant of probate or letters of administration, transfer documents, valuation reports and expense evidence.
Selling directly from an estate and transferring to beneficiaries first can produce different acquisition dates and prices. Complex estate administration requires professional review.
A beneficiary receives property on 1 July 2023 at market value of RM600,000 and sells it in 2027 for RM750,000 after RM20,000 of allowable expenses. The chargeable gain before exemption is RM130,000. The final rate depends on the beneficiary's disposer category and holding period.
For an executor, acquisition date is the date of death and price is market value at death. For a beneficiary, acquisition date is the date of transfer and price is market value at transfer.
Qualifying love-and-affection gifts between those relationships are no gain and no loss, subject to the donor being a Malaysian citizen from 1 January 2017.
The choice affects acquisition date, acquisition price and valuation evidence. Complex cases require professional review.
Last reviewed: 2026-10-27.
Need help checking an RPGT position before filing? Contact our tax team through the existing enquiry form.
