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RPGT

Real Property Gains Tax (RPGT) Rates

  1. RPGT rates differ according to disposer categories and holding period of chargeable asset. The disposer is divided into 3 parts of categories as per Schedule 5 RPGTA.
    1. Part I Schedule 5 RPGTA
      Any disposer other than a disposer of Part II and Part III. For example, individual Malaysian citizen and partnership.
    2. Part II Schedule 5 RPGTA
      Disposer is -
      • a company incorporated in Malaysia
      • a trustee of a trust
      • body of persons registered under any written law in Malaysia
    3. Part III Schedule 5 RPGTA
      Disposer who is –
      • not a citizen and not a permanent resident
      • an executor of the estate of a deceased person who is not a citizen and not a permanent resident
      • a company not incorporated in Malaysia
  2. For the period from 1.1.2014 to 31.12.2018, RPGT was not imposed on disposers under Part I of Schedule 5 RPGTA who disposed of assets after five years from the date of acquisition of the asset.
  3. For the period from 1.1.2019 to 31.12.2021, disposers under Part I of Schedule 5 RPGTA were subject to RPGT at a minimum rate of 5% for assets disposed of after five years from the date of acquisition of the asset.
  4. However, effective from 1.1.2022, RPGT is not imposed on disposers under Part I of Schedule 5 RPGTA who dispose of a chargeable asset after five years from the date of acquisition of the asset. Meanwhile, the tax rates for disposers under Parts II and III of Schedule 5 RPGTA remain unchanged.
  5. RPGT rate for a disposer under Part I Schedule 5 RPGTA:
Holding PeriodDisposal Date
1.1.2010
to
31.12.2011		1.1.2012
to
31.12.2012		1.1.2013
to
31.12.2013		1.1.2014
to
31.12.2018		1.1.2019
to
31.12.2021		Mulai
1.1.2022
Within 2 years5%*10%**15%***30%30%30%
In the 3rd year5%*5%**10%***30%30%30%
In the 4th year5%*5%**10%***20%20%20%
In the 5th year5%*5%**10%***15%15%15%
In the 6th year and thereafter(exempted)*(dikecualikan)**(exempted)***0%5%0%
  1. RPGT rate for a disposer under Part II Schedule 5 RPGTA:
Holding PeriodDisposal Date
1.1.2010
to
31.12.2011		1.1.2012
to
31.12.2012		1.1.2013
to
31.12.2013		1.1.2014
to
31.12.2018		Mulai 1.1.2019
Within 2 years5%*10%**15%***30%30%
In the 3rd year5%*5%**10%***30%30%
In the 4th year5%*5%**10%***20%20%
In the 5th year5%*5%**10%***15%15%
In the 6th year and thereafter(exempted)*(dikecualikan)**(exempted)***5%10%
  1. RPGT rate for a disposer under Part III Schedule 5 RPGTA:
Holding PeriodDisposal Date
1.1.2010
to
31.12.2011		1.1.2012
to
31.12.2012		1.1.2013
to
31.12.2013		1.1.2014
to
31.12.2018		Mulai
1.1.2019
Within 2 years5%*10%**15%***30%30%
In the 3rd year5%*5%**10%***30%30%
In the 4th year5%*5%**10%***30%30%
In the 5th year5%*5%**10%***30%30%
In the 6th year and thereafter(exempted)*(dikecualikan)**(exempted)***5%10%

Notes:

*The payment of RPGT for the period from 1.1.2010 until 31.12.2011 was exempted under the RPGT (Exemption) (No. 2) Order 2009 [P.U. (A) 486/2009]

**The payment of RPGT for the period from 1.1.2012 until 31.12.2012 was exempted under the RPGT (Exemption) Order 2011 [P.U. (A) 434/2011]

***The payment of RPGT for the period from 1.1.2013 until 31.12.2013 was exempted under the RPGT (Exemption) Order 2012 [P.U. (A) 415/2012]