Malaysia RPGT (Real Property Gains Tax) Calculator 2026
Calculate Malaysia Real Property Gains Tax (RPGT) for 2026 per LHDN/Inland Revenue. RPGT charged on gain from disposal of property based on year of holding: 0-30% for Malaysian citizens/PR, flat 10-30% for foreigners and companies. Holding period 6+ years: 0% citizen (only stamping); 10% foreigner. Exemption: once-in-lifetime private residence (citizen only).
RPGT Rates 2026
Malaysian Citizens / PR (individual): Year 1 disposal 30%, Year 2 30%, Year 3 30%, Year 4 20%, Year 5 15%, Year 6+ 0% (only RM10 stamping). Foreigners (non-citizen, non-PR): Year 1-5 disposal 30%, Year 6+ 10%. Companies: 30% all years; resident company in Malaysia: 10% from Year 6. Year counted from acquisition date. Verify Budget 2026 for any rate changes.
Calculation: Chargeable Gain
Chargeable gain = Disposal price − Acquisition price − Allowable expenses. Disposal price: actual sale price (or market value if non-arm's length). Acquisition price: actual purchase + legal fees + stamp duty + agency commission + improvements. Allowable expenses: legal fees, agent commission, advertising, renovation that increased value. Documentation crucial — keep all receipts.
Exemptions 2026
(1) Once-in-lifetime private residence — Malaysian citizen/PR can exempt one residential property disposal entirely if private dwelling. (2) RM10,000 or 10% of chargeable gain (whichever higher) annual exemption per individual. (3) Inheritance / gift to family member: deferred until later sale. (4) Transfer between spouses: deferred. (5) RPGT exemption order under Budget 2024 for properties held >10 years and disposed in 2024-2026 — verify current status.
Filing and Payment
Disposer must file CKHT 1A (form for property disposal) within 60 days of disposal. Buyer/acquirer must retain 3% of disposal price (5% for foreigners) and remit to LHDN within 60 days via CKHT 2A. Buyer-retained amount applied against final RPGT bill. Final liability assessed; overpayment refunded, underpayment paid as 'jumlah tertunggak' with penalty 10%+ if late.
Where To Submit CKHT 1A And CKHT 2A In 2026
Both the disposer's CKHT 1A and the buyer's CKHT 2A are filed electronically via the LHDN MyTax portal — the same login you use for BE/B income tax e-filing. If you were the seller you file CKHT 1A within 60 days of the SPA date (not completion date); if you were the buyer you file CKHT 2A and pay the 3% (or 5% for foreign sellers) retention within 60 days of the SPA. Late filing triggers a 10% penalty under s.29 RPGT Act 1976 plus 5% additional for every 60 days beyond that. Foreign-seller retention must clear as a MyTax bill payment — bank transfers to LHDN accounts without a bill reference do NOT count as paid.
Sources: Lembaga Hasil Dalam Negeri (LHDN Malaysia), LHDN MyTax portal, Real Property Gains Tax Act 1976, Budget 2024-2026 announcements. Last updated 2026-07-01.
Frequently Asked Questions
What is RPGT in Malaysia?
Real Property Gains Tax — charged on gains from disposal of real property. Rate varies by holding period and taxpayer type. Citizens 30%→0% as holding period 1→6+ years. Foreigners 30%→10%. Companies 30%→10%.
How is the chargeable gain calculated?
Chargeable gain = Disposal price − Acquisition price − Allowable expenses. Then apply annual exemption max(RM10,000, 10% of gain) before RPGT rate. Keep all receipts: legal fees, stamp duty, agency commission, improvements that increased value.
What is the once-in-lifetime private residence exemption?
Malaysian citizen/PR can elect once in their lifetime to fully exempt the RPGT on the disposal of ONE residential property used as a private dwelling. Cannot reuse for future disposals. Make this election strategically for the highest-gain disposal.
What about foreigner RPGT?
Higher rates: Year 1-5: 30%. Year 6+: 10%. Plus buyer must retain 5% of disposal price (vs 3% for citizens) and remit to LHDN within 60 days. Foreigner cannot use once-in-lifetime exemption.
When must I pay RPGT?
Disposer files CKHT 1A within 60 days of disposal. Buyer/acquirer retains 3% (5% foreigner) of disposal price within 60 days. Final liability assessed by LHDN — overpayment refunded, underpayment with 10%+ penalty if late.
Which date starts the 60-day RPGT filing clock — SPA or completion?
The Sale and Purchase Agreement (SPA) date, not the completion or key-handover date. LHDN practice notes are clear: 'date of disposal' means the date on which the disposal contract is executed. Property lawyers routinely tell sellers to diarise CKHT 1A submission the day the SPA is signed to avoid missing the 60-day deadline while waiting for completion. Sub-sale and off-the-plan disposals follow the same rule.
Can I offset RPGT losses from an earlier disposal against this year's gain?
Yes, in limited cases. Allowable RPGT losses (from disposal of a chargeable asset at a genuine loss, after allowable expenses) can be carried forward and offset against future chargeable gains from any other real property disposal — but only for individuals and companies, not for exempt transactions. The loss must be claimed on the original CKHT 1A and formally recognised by LHDN before it can be applied. Losses cannot be carried back or applied against other income.