1. 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:
   

   Disposal Date	Holding Period
   	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 2 years	5%*	10%**	15%***	30%	30%	30%
   In the 3rd year	5%*	5%**	10%***	30%	30%	30%
   In the 4th year	5%*	5%**	10%***	20%	20%	20%
   In the 5th year	5%*	5%**	10%***	15%	15%	15%
   In the 6th year and thereafter	(exempted)*	(exempted)**	(exempted)***	0%	5%	0%

6. RPGT rate for a disposer under Part II Schedule 5 RPGTA:
   

   Disposal Date	Holding Period
   	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 2 years	5%*	10%**	15%***	30%	30%
   In the 3rd year	5%*	5%**	10%***	30%	30%
   In the 4th year	5%*	5%**	10%***	20%	20%
   In the 5th year	5%*	5%**	10%***	15%	15%
   In the 6th year and thereafter	(exempted)*	(exempted)**	(exempted)***	5%	10%

7. RPGT rate for a disposer under Part III Schedule 5 RPGTA:
   

   Disposal Date	Holding Period
   	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 2 years	5%*	10%**	15%***	30%	30%
   In the 3rd year	5%*	5%**	10%***	30%	30%
   In the 4th year	5%*	5%**	10%***	30%	30%
   In the 5th year	5%*	5%**	10%***	30%	30%
   In the 6th year and thereafter	(exempted)*	(exempted)**	(exempted)***	5%	10%

Notes: