RPGTA has several provisions for exemption and among the provisions are:

1. Exemption under paragraph 2 of Schedule 4 RPGTA

   The exemption under paragraph 2 of Schedule 4 is available to individuals only and is allowed as follows:

   1. Disposal of the whole share owned by an individual
      
      The exemption is RM10,000 or 10% of the chargeable gain, whichever is greater.
      
      
   2. Disposal of part of the whole share owned by an individual (with effect from 31.12.2015)
      
      If an individual dispose part of his entire share, the exemption allowed is as follows:
      1. relating to the disposal of real property
         
         

         A X C B

         where,

         A	-	part of the area of the chargeable asset disposed
         B	-	the total area of the chargeable asset
         C	-	RM10,000

         or
         
         10% x chargeable gain, whichever is greater.
         
         
      2. relating to the disposal of shares
         
         

         A X C B

         where,

         A	-	the number of shares deemed to be a chargeable asset under paragraph 34 or 34A of Schedule 2 disposed
         B	-	the total number of issued shares deemed to be a chargeable asset in relation to shares deemed to be chargeable asset under paragraph 34 or 34A of Schedule 2
         C	-	RM10,000

         or
         
         10% x chargeable gain, whichever is greater.
         
         
2. 2. Exemption under section 8 of the RPGTA 
   1. Exemption is granted on gain derived from disposal of a private residence. Individual is entitled to the exemption once in a lifetime.
      
      
   2. A private residence is defined as a building or part of a building in Malaysia owned by an individual and occupied or certified fit for occupation as a place of residence.
      
      
   3. Exemption under section 8 can only be granted on conditions:
      1. The individual is a Malaysian citizen or Malaysian permanent resident;
         
         
      2. Exemption is granted for a private residence only; and
         
         
      3. Election for exemption shall be made electronically via Form CKHT 3 through e-CKHT and shall be irrevocable.
         
         No further will not be granted on gains from the disposal of subsequent private residence.
         
         
   4. No election can be made where an exemption has been granted to an individual under the repealed Land Speculation Tax Act 1974 in respect of the disposal of a private residence.