{"id":19638,"date":"2026-05-16T12:07:56","date_gmt":"2026-05-16T04:07:56","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=19638"},"modified":"2026-06-23T14:56:52","modified_gmt":"2026-06-23T06:56:52","slug":"kadar-cukai-keuntungan-harta-tanah","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/ckht\/kadar-cukai-keuntungan-harta-tanah\/","title":{"rendered":"Real Property Gains Tax (RPGT) Rates"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"19638\" class=\"elementor elementor-19638\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-08f55ad e-flex e-con-boxed e-con e-parent\" data-id=\"08f55ad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6bac83e e-con-full e-flex e-con e-child\" data-id=\"6bac83e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e4fa5dc elementor-widget elementor-widget-template\" data-id=\"e4fa5dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"19623\" class=\"elementor elementor-19623\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-95a1652 e-flex e-con-boxed e-con e-parent\" data-id=\"95a1652\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3439691 elementor-widget elementor-widget-heading\" data-id=\"3439691\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CKHT<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5dd25b8 page-sidebar elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"5dd25b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i aria-hidden=\\&quot;true\\&quot; class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-5dd25b8\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19644\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/\" class=\"elementor-item\">Pengenalan &#038; Asas Percukaian<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19646\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/kadar-cukai-keuntungan-harta-tanah\/\" class=\"elementor-item\">Kadar Cukai Keuntungan Harta Tanah<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19645\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/tarikh-pelupusan-dan-tarikh-pemerolehan-2\/\" class=\"elementor-item\">Tarikh Pelupusan Dan Tarikh Pemerolehan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19946\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/harga-pelupusan-dan-harga-pemerolehan\/\" class=\"elementor-item\">Harga Pelupusan Dan Harga Pemerolehan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19939\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/penentuan-keuntungan-yang-boleh-dikenakan-cukai-atau-kerugian-dibenarkan\/\" class=\"elementor-item\">Penentuan Keuntungan Yang Boleh Dikenakan Cukai \/ Kerugian Dibenarkan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20110\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pengecualian\/\" class=\"elementor-item\">Pengecualian<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20109\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/harga-pelupusan-dianggap-bersamaan-dengan-harga-pemerolehan\/\" class=\"elementor-item\">Harga Pelupusan Dianggap Bersamaan Dengan Harga Pemerolehan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20108\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pindah-milik-harta-tanah-yang-dipusakai\/\" class=\"elementor-item\">Pindah Milik Harta Tanah Yang Dipusakai<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20107\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/saham-dalam-syarikat-harta-tanah-sht\/\" class=\"elementor-item\">Saham Dalam Syarikat Harta Tanah (SHT)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20106\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/tanggungjawab-pelupus-dan-pemeroleh\/\" class=\"elementor-item\">Tanggungjawab Pelupus Dan Pemeroleh<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20105\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pegangan-dan-remitan-wang-oleh-pemeroleh\/\" class=\"elementor-item\">Pegangan Dan Remitan Wang Oleh Pemeroleh<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20104\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pengenaan-penalti-dan-kenaikan-atas-taksiran-cukai\/\" class=\"elementor-item\">Pengenaan Penalti Dan Kenaikan Atas Taksiran Cukai<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20103\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pengenalan-sistem-taksir-sendiri-ckht-sts-ckht\/\" class=\"elementor-item\">Pengenalan Sistem Taksir Sendiri CKHT (STS CKHT)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20102\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/prosedur-pengemukaan-borang-nyata-cukai-keuntungan-harta-tanah\/\" class=\"elementor-item\">Prosedur Pengemukaan Borang Nyata Cukai Keuntungan Harta Tanah<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20101\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/jenis-borang-nyata-ckht\/\" class=\"elementor-item\">Jenis Borang Nyata CKHT<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20100\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pindaan-borang-nyata-ckht\/\" class=\"elementor-item\">Pindaan Borang Nyata CKHT<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20099\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/taksiran-cukai-keuntungan-harta-tanah\/\" class=\"elementor-item\">Taksiran Cukai Keuntungan Harta Tanah<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20098\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/prosedur-bayaran-ckht\/\" class=\"elementor-item\">Prosedur Bayaran CKHT<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-5dd25b8\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19644\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/\" class=\"elementor-item\" tabindex=\"-1\">Pengenalan &#038; Asas Percukaian<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19646\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/kadar-cukai-keuntungan-harta-tanah\/\" class=\"elementor-item\" tabindex=\"-1\">Kadar Cukai Keuntungan Harta Tanah<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19645\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/tarikh-pelupusan-dan-tarikh-pemerolehan-2\/\" class=\"elementor-item\" tabindex=\"-1\">Tarikh Pelupusan Dan Tarikh Pemerolehan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19946\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/harga-pelupusan-dan-harga-pemerolehan\/\" class=\"elementor-item\" tabindex=\"-1\">Harga Pelupusan Dan Harga Pemerolehan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19939\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/penentuan-keuntungan-yang-boleh-dikenakan-cukai-atau-kerugian-dibenarkan\/\" class=\"elementor-item\" tabindex=\"-1\">Penentuan Keuntungan Yang Boleh Dikenakan Cukai \/ Kerugian Dibenarkan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20110\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pengecualian\/\" class=\"elementor-item\" tabindex=\"-1\">Pengecualian<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20109\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/harga-pelupusan-dianggap-bersamaan-dengan-harga-pemerolehan\/\" class=\"elementor-item\" tabindex=\"-1\">Harga Pelupusan Dianggap Bersamaan Dengan Harga Pemerolehan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20108\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pindah-milik-harta-tanah-yang-dipusakai\/\" class=\"elementor-item\" tabindex=\"-1\">Pindah Milik Harta Tanah Yang Dipusakai<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20107\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/saham-dalam-syarikat-harta-tanah-sht\/\" class=\"elementor-item\" tabindex=\"-1\">Saham Dalam Syarikat Harta Tanah (SHT)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20106\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/tanggungjawab-pelupus-dan-pemeroleh\/\" class=\"elementor-item\" tabindex=\"-1\">Tanggungjawab Pelupus Dan Pemeroleh<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20105\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pegangan-dan-remitan-wang-oleh-pemeroleh\/\" class=\"elementor-item\" tabindex=\"-1\">Pegangan Dan Remitan Wang Oleh Pemeroleh<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20104\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pengenaan-penalti-dan-kenaikan-atas-taksiran-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Pengenaan Penalti Dan Kenaikan Atas Taksiran Cukai<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20103\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pengenalan-sistem-taksir-sendiri-ckht-sts-ckht\/\" class=\"elementor-item\" tabindex=\"-1\">Pengenalan Sistem Taksir Sendiri CKHT (STS CKHT)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20102\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/prosedur-pengemukaan-borang-nyata-cukai-keuntungan-harta-tanah\/\" class=\"elementor-item\" tabindex=\"-1\">Prosedur Pengemukaan Borang Nyata Cukai Keuntungan Harta Tanah<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20101\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/jenis-borang-nyata-ckht\/\" class=\"elementor-item\" tabindex=\"-1\">Jenis Borang Nyata CKHT<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20100\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pindaan-borang-nyata-ckht\/\" class=\"elementor-item\" tabindex=\"-1\">Pindaan Borang Nyata CKHT<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20099\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/taksiran-cukai-keuntungan-harta-tanah\/\" class=\"elementor-item\" tabindex=\"-1\">Taksiran Cukai Keuntungan Harta Tanah<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20098\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/prosedur-bayaran-ckht\/\" class=\"elementor-item\" tabindex=\"-1\">Prosedur Bayaran CKHT<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c963047 e-con-full e-flex e-con e-child\" data-id=\"c963047\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f59ca7 elementor-widget elementor-widget-heading\" data-id=\"1f59ca7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Kadar Cukai Keuntungan Harta Tanah<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8923191 elementor-widget elementor-widget-text-editor\" data-id=\"8923191\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li>Kadar CKHT adalah berbeza mengikut kategori pelupus dan tempoh pegangan aset. Di bawah Jadual 5 ACKHT pelupus dikategorikan kepada tiga bahagian seperti berikut:<br \/><ol type=\"a\"><li><strong>Bahagian I Jadual 5 ACKHT<\/strong><br \/>Pelupus kategori Bahagian I adalah selain daripada pelupus kategori Bahagian II dan III. Contohnya individu warganegara Malaysia dan perkongsian.<\/li><li><strong>Bahagian II Jadual 5 ACKHT<\/strong><br \/>Pelupus kategori Bahagian II adalah \u2013<ul><li>syarikat yang diperbadankan di Malaysia<\/li><li>pemegang amanah bagi suatu amanah<\/li><li>kumpulan orang yang didaftarkan di bawah mana-mana undang-undang bertulis di Malaysia<\/li><\/ul><\/li><li><strong>Bahagian III Jadual 5 ACKHT<\/strong><br \/>Pelupus kategori Bahagian III adalah \u2013<ul><li>individu bukan warganegara dan bukan pemastautin tetap<\/li><li>wasi\/pentadbir bagi harta pusaka si mati yang bukan warganegara dan bukan pemastautin tetap<\/li><li>syarikat yang tidak diperbadankan di Malaysia<\/li><\/ul><\/li><\/ol><\/li><li>Bagi tempoh 1.1.2014 sehingga 31.12.2018, CKHT tidak dikenakan kepada pelupus kategori Bahagian I Jadual 5 ACKHT yang melupuskan aset selepas lima tahun dari tarikh pemerolehan aset.<\/li><li>Bagi tempoh 1.1.2019 hingga 31.12.2021, pelupus kategori Bahagian I Jadual 5 ACKHT dikenakan CKHT pada kadar minimum 5% bagi aset yang dilupuskan selepas lima tahun dari tarikh pemerolehan aset.<\/li><li>Walau bagaimanapun, mulai 1.1.2022 CKHT tidak dikenakan kepada pelupus kategori Bahagian I Jadual 5 yang melupuskan aset selepas 5 tahun dari tarikh pemerolehan aset. Manakala kadar cukai bagi pelupus kategori Bahagian II dan III Jadual 5 dikekalkan.<\/li><li>Kadar CKHT bagi pelupus kategori <strong>Bahagian I Jadual 5<\/strong> ACKHT:<\/li><\/ol><div class=\"table-wrapper\"><table class=\"custom-table\" style=\"text-align: center;\"><thead><tr><th style=\"vertical-align: middle;\" rowspan=\"2\">Tempoh Pegangan<\/th><th colspan=\"6\">Tarikh Pelupusan<\/th><\/tr><tr><th>1.1.2010<br \/>hingga<br \/>31.12.2011<\/th><th>1.1.2012<br \/>hingga<br \/>31.12.2012<\/th><th>1.1.2013<br \/>hingga<br \/>31.12.2013<\/th><th>1.1.2014<br \/>hingga<br \/>31.12.2018<\/th><th>1.1.2019<br \/>hingga<br \/>31.12.2021<\/th><th>Mulai<br \/>1.1.2022<\/th><\/tr><\/thead><tbody><tr><td>Dalam tempoh 2 tahun<\/td><td>5%*<\/td><td>10%**<\/td><td>15%***<\/td><td>30%<\/td><td>30%<\/td><td>30%<\/td><\/tr><tr><td>Dalam tahun ke-3<\/td><td>5%*<\/td><td>5%**<\/td><td>10%***<\/td><td>30%<\/td><td>30%<\/td><td>30%<\/td><\/tr><tr><td>Dalam tahun ke-4<\/td><td>5%*<\/td><td>5%**<\/td><td>10%***<\/td><td>20%<\/td><td>20%<\/td><td>20%<\/td><\/tr><tr><td>Dalam tahun ke-5<\/td><td>5%*<\/td><td>5%**<\/td><td>10%***<\/td><td>15%<\/td><td>15%<\/td><td>15%<\/td><\/tr><tr><td>Dalam tahun ke-6 atau seterusnya<\/td><td>(dikecualikan)*<\/td><td>(dikecualikan)**<\/td><td>(dikecualikan)***<\/td><td>0%<\/td><td>5%<\/td><td>0%<\/td><\/tr><\/tbody><\/table><\/div><ol start=\"6\"><li>Kadar CKHT bagi pelupus kategori <strong>Bahagian II Jadual 5<\/strong> ACKHT:<\/li><\/ol><div class=\"table-wrapper\"><table class=\"custom-table\" style=\"text-align: center;\"><thead><tr><th rowspan=\"2\">Tempoh Pegangan<\/th><th colspan=\"5\">Tarikh Pelupusan<\/th><\/tr><tr><th>1.1.2010<br \/>hingga<br \/>31.12.2011<\/th><th>1.1.2012<br \/>hingga<br \/>31.12.2012<\/th><th>1.1.2013<br \/>hingga<br \/>31.12.2013<\/th><th>1.1.2014<br \/>hingga<br \/>31.12.2018<\/th><th>Mulai 1.1.2019<\/th><\/tr><\/thead><tbody><tr><td>Dalam tempoh 2 tahun<\/td><td>5%*<\/td><td>10%**<\/td><td>15%***<\/td><td>30%<\/td><td>30%<\/td><\/tr><tr><td>Dalam tahun ke-3<\/td><td>5%*<\/td><td>5%**<\/td><td>10%***<\/td><td>30%<\/td><td>30%<\/td><\/tr><tr><td>Dalam tahun ke-4<\/td><td>5%*<\/td><td>5%**<\/td><td>10%***<\/td><td>20%<\/td><td>20%<\/td><\/tr><tr><td>Dalam tahun ke-5<\/td><td>5%*<\/td><td>5%**<\/td><td>10%***<\/td><td>15%<\/td><td>15%<\/td><\/tr><tr><td>Dalam tahun ke-6 atau seterusnya<\/td><td>(dikecualikan)*<\/td><td>(dikecualikan)**<\/td><td>(dikecualikan)***<\/td><td>5%<\/td><td>10%<\/td><\/tr><\/tbody><\/table><\/div><ol start=\"7\"><li>Kadar CKHT bagi pelupus kategori <strong>Bahagian III Jadual 5<\/strong> ACKHT:<\/li><\/ol><div class=\"table-wrapper\"><table class=\"custom-table\" style=\"text-align: center;\"><thead><tr><th rowspan=\"2\">Tempoh Pegangan<\/th><th colspan=\"5\">Tarikh Pelupusan<\/th><\/tr><tr><th>1.1.2010<br \/>hingga<br \/>31.12.2011<\/th><th>1.1.2012<br \/>hingga<br \/>31.12.2012<\/th><th>1.1.2013<br \/>hingga<br \/>31.12.2013<\/th><th>1.1.2014<br \/>hingga<br \/>31.12.2018<\/th><th>Mulai<br \/>1.1.2019<\/th><\/tr><\/thead><tbody><tr><td>Dalam tempoh 2 tahun<\/td><td>5%*<\/td><td>10%**<\/td><td>15%***<\/td><td>30%<\/td><td>30%<\/td><\/tr><tr><td>Dalam tahun ke-3<\/td><td>5%*<\/td><td>5%**<\/td><td>10%***<\/td><td>30%<\/td><td>30%<\/td><\/tr><tr><td>Dalam tahun ke-4<\/td><td>5%*<\/td><td>5%**<\/td><td>10%***<\/td><td>30%<\/td><td>30%<\/td><\/tr><tr><td>Dalam tahun ke-5<\/td><td>5%*<\/td><td>5%**<\/td><td>10%***<\/td><td>30%<\/td><td>30%<\/td><\/tr><tr><td>Dalam tahun ke-6 atau seterusnya<\/td><td>(dikecualikan)*<\/td><td>(dikecualikan)**<\/td><td>(dikecualikan)***<\/td><td>5%<\/td><td>10%<\/td><\/tr><\/tbody><\/table><\/div><p><strong>Nota:<\/strong><\/p><p>* Pembayaran CKHT bagi tempoh 1.1.2010 hingga 31.12.2011 telah diberi pengecualian melalui melalui Perintah CKHT (Pengecualian) (No.2) 2009 [P.U. (A) 486\/2009]<\/p><p>** Pembayaran CKHT bagi tempoh 1.1.2012 hingga 31.12.2012 telah diberi pengecualian melalui melalui Perintah CKHT (Pengecualian) 2011 [P.U. (A) 434\/2011]<\/p><p>*** Pembayaran CKHT bagi tempoh 1.1.2013 hingga 31.12.2013 telah diberi pengecualian melalui melalui Perintah CKHT (Pengecualian) 2012 [P.U. (A) 415\/2012]<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Kadar Cukai Keuntungan Harta Tanah Kadar CKHT adalah berbeza mengikut kategori pelupus dan tempoh pegangan aset. Di bawah Jadual 5 ACKHT pelupus dikategorikan kepada tiga bahagian seperti berikut: Bahagian I Jadual 5 ACKHTPelupus kategori Bahagian I adalah selain daripada pelupus kategori Bahagian II dan III. Contohnya individu warganegara Malaysia dan perkongsian. Bahagian II Jadual 5 [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":0,"parent":19615,"menu_order":16,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-19638","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lembaga Hasil Dalam Negeri Malaysia<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lembaga Hasil Dalam Negeri Malaysia\" \/>\n<meta property=\"og:description\" content=\"Kadar Cukai Keuntungan Harta Tanah Kadar CKHT adalah berbeza mengikut kategori pelupus dan tempoh pegangan aset. Di bawah Jadual 5 ACKHT pelupus dikategorikan kepada tiga bahagian seperti berikut: Bahagian I Jadual 5 ACKHTPelupus kategori Bahagian I adalah selain daripada pelupus kategori Bahagian II dan III. Contohnya individu warganegara Malaysia dan perkongsian. 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