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REAL PROPERTY GAINS TAX (RPGT) RATES

The RPGT Rates is as set out in Schedule 5 of the RPGT Act as follows:

TAX RATE FOR YEAR OF ASSESSMENT 2020

DISPOSAL PERIOD

PART I

PART II

PART III

Other than Part II and Part III

[eg: individual, partnership, executor of the estate of a deceased person who is a citizen or a permanent resident]

Company incorporated in Malaysia or trustee of a trust

[eg: company, co-operative, association, society and organisation]

Individual who is not a citizen and not a permanent resident, or an executor of the estate of a deceased person who is not citizen and not a permanent resident, or a company not incorporated in Malaysia.

Disposal within 3 years after the date of acquisition
30%
30%
30%
Disposal in the 4th year after the date of acquisition
20%
20%
30%
Disposal in the 5th year after the date of acquisition
15%
15%
30%
Disposal in the 6th year after the date of acquisition
5%
10%
10%

TAX RATE FOR YEAR OF ASSESSMENT 2018 AND 2019

DISPOSAL PERIOD

PART I

PART II

PART III

Other than Part II and Part III

[eg: individual, partnership, executor of the estate of a deceased person who is a citizen or a permanent resident]

Company

[eg: company, co-operative, association, society and organisation]

Individual who is not a citizen and not a permanent resident, or an executor of the estate of a deceased person who is not citizen and not a permanent resident

1.1.2018 - 31.12.2018 w.e.f 1.12019 1.1.2018 - 31.12.2018 w.e.f 1.12019 1.1.2018 - 31.12.2018 w.e.f 1.12019
Disposal within 3 years after the date of acquisition
30%
30%
30%
30%
30%
30%
Disposal in the 4th year after the date of acquisition
20%
20%
20%
20%
30%
30%
Disposal in the 5th year after the date of acquisition
15%
15%
15%
15%
30%
30%
Disposal in the 6th year after the date of acquisition
NIL
5%
5%
10%
5%
10%

The tax rate for disposal of asset before 1.1.2018, reference can be made to the RPGT Guidelines

Hit(s) : 26,058
Updated : : 2020-09-21 15:04:36

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