Real Property Gains Tax (RPGT) Rates

RPGT rates differs according to disposer categories and holding period of chargeable asset. The disposer is devided into 3 parts of categories as per Schedule 5 RPGT Act.

 

  1. Part 1 Schedule 5 RPGT Act

    Except part II and part III. For example, individual Malaysian citizen and partners.

     

  2. Part II Schedule 5 RPGT Act

    Disposer is a company incorporated in Malaysia or a trustee of a trust or body of persons registered under any written law in Malaysia.

     

  3. Part III Schedule 5 RPGT Act

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

 

From the period of 1.1.2014 until 31.12.2018, disposal in the sixth year after the date of acquisition of the chargeable asset is nil.

From the period of 1.1.2019 until 31.12.2021, disposal in the sixth year after the date of acquisition of the chargeable asset is 5%.

For the period of 1.1.2022 and thereafter, disposal in the sixth year after the date of acquisition of the chargeable asset is changed back to nil. While RPGT rate for other categories remained unchanged.

 

  1. RPGT rate for disposal of chargeable asset under Part I Schedule 5 RPGT Act:

    Disposal period

    Rate (%)

    1.1.2010 - 31.12.2011

    1.1.2012 - 31.12.2012

    1.1.2013 - 31.12.2013

    1.1.2014 - 31.12.2018

    1.1.2019 - 31.12.2021

    W.e.f. 1.1.2022

    Within two years

    5

    10

    15

    30

    30

    30

    In the third year

    5

    5

    10

    30

    30

    30

    In the fourth year

    5

    5

    10

    20

    20

    20

    In the fifth year

    5

    5

    10

    15

    15

    15

    In the sixth year and thereafter

    5 *

    5 **

    5 ***

    0

    5

    Nil

     

  2. RPGT rate for disposal of chargeable asset under Part II Schedule 5 RPGT Act:

    Disposal period

    Rate (%)

    1.1.2010 - 31.12.2011

    1.1.2012 - 31.12.2012

    1.1.2013 - 31.12.2013

    1.1.2014 -31.12.2018

    W.e.f. 1.1.2019

    Within two years

    5

    10

    15

    30

    30

    In the third year

    5

    5

    10

    30

    30

    In the fourth year

    5

    5

    10

    20

    20

    In the fifth year

    5

    5

    10

    15

    15

    In the sixth year and thereafter

    5 *

    5 **

    5 ***

    5

    10

     

  3. RPGT rate for disposal of chargeable asset under Part III Schedule 5 RPGT Act:

    Disposal period

    Rate (%)

    1.1.2010 - 31.12.2011

    1.1.2012  -31.12.2012

    1.1.2013 - 31.12.2013

    1.1.2014 - 31.12.2018

    W.e.f. 1.1.2019

    Within two years

    5

    10

    15

    30

    30

    In the third year

    5

    5

    10

    30

    30

    In the fourth year

    5

    5

    10

    30

    30

    In the fifth year

    5

    5

    10

    30

    30

    In the sixth year and thereafter

    5 *

    5 **

    5 ***

    5

    10

 

Notes:

* Exemption of RPGT payment from the period of 1.1.2010 until 31.12.2011 via RPGT Order (Exemption) (No.2) 2009 [P.U.(A) 486/2009]
** Exemption of RPGT payment from the period of 1.1.2012 until 31.12.2012 via RPGT Order (Exemption) 2011 [P.U.(A) 434/2011]
*** Exemption of RPGT payment from the period of 1.1.2013 until 31.12.2013 via RPGT Order (Exemption) 2012 [P.U.(A) 415/2012]
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