RPGT Real Property Gains Tax Calculator
RPGT taxes capital gains on Malaysian property sales. Rate depends on holding period: 30%/20%/15%/10%/5% — higher for short-term flips, lower for long-term holders.
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| Acquisition price | — |
| Gross capital gain | — |
| Holding period | — |
| Applicable RPGT rate | — |
| Exemption applied (RM10K or 10% of gain) | — |
| Net taxable gain | — |
| RPGT payable | — |
Real Property Gains Tax (RPGT) is Malaysia's capital gains tax on disposal of real property and shares in Real Property Companies (RPC). Rates depend on holding period and owner type: 30% for short holds (under 3 years), declining to 0% for citizens holding 6+ years on residential property. Foreigners pay higher rates. Filed within 60 days of disposal using Form CKHT.
Rate Schedule by Holding Period
Malaysian Citizens/PR (residential or commercial property): 1-3 years 30%, 4 years 20%, 5 years 15%, 6 years 5%, more than 6 years 0% (full exemption). Foreign individuals: 1-5 years 30%, 6+ years 10%. Companies: 1-3 years 30%, 4 years 20%, 5 years 15%, 6+ years 10%. The higher rates for short holds are intended to deter speculative flipping. Long-term holders (citizens 6+ years) benefit from full exemption.
Key Exemptions
(1) Schedule 4 exemption: RM10,000 or 10% of gain (whichever higher) automatically deducted from every disposal. (2) Once-in-lifetime exemption: Malaysian citizens can claim 0% RPGT on ONE residential property disposal in their lifetime. Strategic to use on your highest-gain sale. (3) Transfer between spouses or to children: no RPGT. (4) Inheritance or gift to family: deemed disposal at acquisition price, no immediate RPGT. (5) Compulsory acquisition by government: full exemption.
RPGT Filing Procedure
RPGT must be declared within 60 days of disposal using Form CKHT 1A. Lawyer typically handles filing during property transfer. 3% of disposal price is retained by lawyer/buyer and remitted to LHDN within 60 days as RPGT advance payment (2% if buyer is citizen). Excess refunded after final assessment. Required documents: SPA (Sale and Purchase Agreement), original purchase SPA, evidence of allowable expenses (legal fees, stamp duty, real estate commission), valuation report if disposal price questioned. Source: LHDN, Real Property Gains Tax Act 1976, Finance Act 2024.
Last updated May 2026. Sources: LHDN RPGT.