Malaysia Cukai Tanah Quit Rent Calculator 2026
Calculate Malaysia annual cukai tanah (quit rent) by state, land size, and category. Differs across Selangor, KL, Penang, Johor, Sabah, Sarawak rates 2026.
| Land size | — |
| State / authority | — |
| Category | — |
| Tenure | — |
| Rate per square meter | — |
| Annual quit rent payable | — |
Cukai tanah (quit rent) is the annual land tax paid by every Malaysian landowner to the state Land Office (Pejabat Tanah Negeri). The rate varies significantly by state, land category (residential, commercial, agricultural, industrial), and tenure (freehold vs leasehold). Distinct from cukai pintu (assessment tax) which is charged by the local council on building structures.
How Cukai Tanah Differs Across States
Selangor and Kuala Lumpur charge the highest rates due to land value and infrastructure cost — Selangor residential typically RM0.025/m², KL up to RM0.05/m². Rural states like Perlis, Kelantan, and Kedah charge under RM0.015/m². Sabah and Sarawak follow their own land code (Land Ordinance Sabah and Sarawak Land Code) but rates are broadly comparable to Peninsular Malaysia. Always verify the current rate from your state's Pejabat Tanah Daerah — published in the state gazette and updated annually.
Land Category Multipliers and Conversion
Commercial land is taxed 5-10× higher than residential. Industrial land sits between commercial and residential. Agricultural land receives the lowest rate but cannot be used for residential or commercial purposes without official land conversion (tukar syarat). Land conversion triggers fees AND triggers reassessment at the higher category rate — factor this into ROI calculations before converting agricultural to residential.
Payment, Penalty, and Land Forfeiture Risk
Cukai tanah is due by 31 May each year. Payment channels: online via state portals (e.g. Selangor PBT, DBKL, Penang PBT), bank counters, or directly at Pejabat Tanah. Late payment incurs 1-2% monthly penalty depending on state. Non-payment for 3 consecutive years risks land forfeiture under Section 100 of the National Land Code 1965 — the state can repossess the title and auction the land. Set up auto-debit or annual reminders to avoid escalation. Source: National Land Code 1965, State Land Rules, KPKT Guidance.