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.