RPGT Malaysia 2026: Rates by Year + Calculator

Malaysia's 2026 RPGT rates depend on the seller's category and holding period. Citizen and permanent-resident individuals reach 0% in the sixth year. Malaysian-incorporated companies and non-citizen, non-PR individuals remain at 10% from that year. RPGT is calculated on the taxable gain, rather than the property's selling price. HASiL's current rate table distinguishes these categories.

RPGT rates Malaysia 2026

The company column refers to companies incorporated in Malaysia. A company incorporated outside Malaysia belongs in the final column. Trustees, registered bodies and deceased estates require their own classification under Parts I–III of Schedule 5; do not select a category using nationality alone. Source: HASiL, RPGT rates, updated 23 June 2026.

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For a detailed foreign-owner explanation, use our foreigner RPGT guide. For the calculation method, use how to calculate RPGT.

If the seller is a company, the company RPGT guide works through a direct property sale, the exclusions from individual relief and the reconciliation between buyer retention and final tax.

Which dates determine the holding period?

Use the statutory acquisition and disposal dates. Where there is a written disposal agreement, HASiL generally uses the agreement date. Without one, it generally uses the earlier of transfer of ownership and receipt of the whole consideration. Conditional transactions can need special treatment.

The sixth year follows five years of ownership; it does not mean waiting six complete years. Before signing near a rate boundary, have your solicitor confirm the relevant dates. Moving the completion or payment date alone may not change the RPGT year. HASiL's acquisition and disposal date guidance explains the starting rules.

How to calculate RPGT

Start with the disposal price after allowable disposal costs, subtract the adjusted acquisition price, then apply eligible reliefs before multiplying the taxable gain by the applicable rate.

Allowable items can include acquisition and disposal legal fees, agent commission, and qualifying expenditure that enhances or preserves the property's value and is reflected at disposal. A renovation receipt alone does not establish deductibility. Keep the invoices and evidence of the work.

Costs already allowable against income tax cannot also be deducted for RPGT, even if you did not claim them. Financing interest and fees for preparing the RPGT return are not automatically acquisition or disposal costs. HASiL's disposal and acquisition price guidance sets out the adjustments.

Worked example: individual selling in the fourth year

Assume one individual disposes of their entire ownership interest. The costs below are assumed to qualify; there are no other losses or adjustments, and the private-residence election is not used.

The same non-citizen individual's taxable gain at a sixth-year rate of 10% would produce RM11,992.50. These are arithmetic examples, not assessments of a particular transaction. A company cannot use this individual exemption.

Individual and private-residence exemptions

For disposal of an individual's whole share, Schedule 4 provides RM10,000 or 10% of the chargeable gain, whichever is higher, limited to that gain. Individuals who are not citizens or PRs can also qualify. If only part of the interest is disposed of, the RM10,000 component is apportioned under the statutory formula.

The separate section 8 private-residence exemption is available once in a lifetime to a citizen or PR individual. A qualifying residence can be occupied or certified fit for occupation as a residence; “you must have lived there yourself” is too narrow. The CKHT 3 election is irrevocable. HASiL's exemption guidance gives both rules.

A family transfer, inherited property or property acquired before the relevant rebasing date needs a separate review of acquisition value and relief conditions. Do not treat every gift or spouse transfer as automatically exempt. See our RPGT exemption guide.

Buyer retention is different from final RPGT

The buyer generally retains part of the consideration and remits it to HASiL as a credit towards the seller's tax:

The cash consideration can cap the retention. From year of assessment 2026, HASiL also provides a route based on the lower deemed-assessment amount when the seller informs the buyer before remittance. Confirm the amount and supporting notification with the conveyancing solicitor. A zero final rate does not by itself remove every filing or retention step. HASiL's retention and remittance guidance explains the conditions.

Filing and payment deadlines

For disposals from 1 January 2025, RPGT operates under self-assessment. The seller generally files the return within 60 days of disposal and pays the balance within 90 days. The buyer's section 21B remittance is generally due within 60 days. HASiL's self-assessment guidance is the filing reference.

Prepare the acquisition and disposal agreements, cost invoices, ownership share, residency/category evidence, earlier relief elections and buyer-retention records before filing.

Rates and linked HASiL guidance checked on 9 September 2026. This guide is general information; confirm the treatment of your disposal with your tax adviser.