Cukai Pintu Calculator Malaysia 2026
Calculate your Malaysian property assessment tax (cukai pintu) for 2026. The annual amount equals the Annual Value (Nilai Tahunan) of your property multiplied by the rate set by your local council (Pihak Berkuasa Tempatan, PBT). Rates vary by state and council from 2% to 12%.
How Cukai Pintu Is Calculated in Malaysia
Cukai pintu (literally "door tax") is the property assessment tax charged by local councils (Pihak Berkuasa Tempatan, PBT) on holdings within their jurisdiction. The annual tax equals the Annual Value (Nilai Tahunan, sometimes called Improved Value) of the property multiplied by the rate set by your specific council. Annual Value is an estimate of the gross annual rent the property would generate if let on the open market — set by PBT valuation officers and reviewed periodically (typically every 5-10 years). For a property with Annual Value RM6,000 in DBKL Kuala Lumpur at the 6% rate, cukai pintu is RM360 per year, billed in two halves: the first half due 28 February and the second half due 31 August. Some councils offer 2-5% early payment discount if paid in full during January.
State-by-State Variation
Rates vary significantly by state and council. DBKL (Kuala Lumpur) charges 4-6% depending on residential/commercial classification. Selangor councils (MBPJ Petaling Jaya, MBSA Shah Alam, MPSJ Subang Jaya) range 4-8%. Penang (MBPP) is among the highest at 6-10%, reflecting higher Annual Values from rental demand. Johor (MBJB) and Perak (MBI Ipoh) sit in the 4-8% range. Sarawak operates a separate system combining quit rent (cukai tanah, paid to the state) and assessment tax (paid to the council) — quit rent is paid annually based on land area while assessment is paid quarterly on improved value. Sabah's DBKK uses a similar dual structure. New owners must register with the relevant PBT within 3 months of taking possession; failure attracts a RM200 fine plus interest on unpaid assessments.
Owner-Occupier and Rebate Schemes
Several councils offer rebates for owner-occupied residential properties. DBKL gives a 10% rebate on the residential rate for properties registered as owner-occupied with the council's Skim Cukai Pintu Pemilik (SCPP). MBPJ offers similar 5-10% rebates. To claim, file form Pemberitahuan Cukai Pintu (PCP) with proof of residence (utility bill, IC matching the property address). Rebates do not apply to rented or commercial properties. Pensioners over 60 with low income may qualify for additional reductions; check with your PBT's welfare desk. Heritage and religious-use properties may be exempt under section 134(1) of the Local Government Act 1976. Last updated: 2026, based on Local Government Act 1976 (Act 171) and the relevant state Pihak Berkuasa Tempatan by-laws. Source: jpph.gov.my and individual PBT websites.
Late Payment and Enforcement
Unpaid cukai pintu accrues a 1% per month surcharge after the first half due date (typically March) and second half due date (typically September). After 6 months of arrears, councils can issue a Notice of Demand (Form E) under section 148 of the Local Government Act, followed by a Warrant of Distraint that allows seizure of moveable property. After 12 months of arrears, the PBT can apply to court for sale of the property to recover the debt — a power rarely used but legally valid. Outstanding cukai pintu must be cleared before any property transfer can be registered with the Pejabat Tanah; this is the most common time arrears are settled. Always check the cukai pintu statement at the PBT counter or online portal before signing a Sale and Purchase Agreement.
Cukai Pintu Rate by Major PBT (Residential, 2026)
The single hardest input to source when running the cukai pintu calculator above is your PBT's exact rate — councils rarely publish a full rate card. Below are the 2026 residential rates for the largest Pihak Berkuasa Tempatan across Peninsular Malaysia. Cross-check with your latest cukai pintu bill or your council's e-portal before finalising an estimate.
| PBT / Council | State | Residential Rate (2026) | Owner-Occupier Rebate |
|---|---|---|---|
| DBKL (Kuala Lumpur) | WP | 4% – 6% | 10% (SCPP scheme) |
| MBPJ (Petaling Jaya) | Selangor | 4% – 8% | 5% – 10% |
| MBSA (Shah Alam) | Selangor | 4% – 8% | 5% |
| MBPP (Penang Island) | Penang | 6% – 10% | Case by case |
| MBJB (Johor Bahru) | Johor | 4% – 8% | 5% |
| MBI (Ipoh) | Perak | 4% – 7% | 5% |
Rates within a council also vary by property category — landed vs strata, high-value vs medium — so a bungalow may sit at the top of the range while a low-cost flat sits at the bottom. Confirm the exact rate on your latest cukai pintu notice or the Jabatan Penilaian dan Perkhidmatan Harta (JPPH) portal. Commercial and industrial properties typically pay 1.5×-2× the residential rate. Updated 2026-07-15.