RPGT Calculator Malaysia 2026
Property Details
Legal fees, agent commission, stamp duty, renovation & valuation costs.
Foreign individuals and foreign companies (not incorporated in Malaysia) share the same Part III rates and 7% retention, but the Schedule 4 exemption (RM10,000 or 10% of gain) applies to individuals only.
Section 8, RPGT Act — citizen/PR only. Irrevocable election via CKHT 3 form.
RPGT Breakdown
Disposal Summary
Tax Payable
Additional Info
RPGT Rate Reference (Schedule 5)
Part I: Citizen / PR
| Holding Period | Rate |
|---|---|
| Within 3 years | 30% |
| Year 4 | 20% |
| Year 5 | 15% |
| Year 6+ | 0% |
Part II: MY Company
| Holding Period | Rate |
|---|---|
| Within 3 years | 30% |
| Year 4 | 20% |
| Year 5 | 15% |
| Year 6+ | 10% |
Part III: Foreigner / Foreign Co
| Holding Period | Rate |
|---|---|
| Within 5 years | 30% |
| Year 6+ | 10% |
Exemptions
| Type | Amount |
|---|---|
| Individuals (Para 2, Sch 4) | RM10,000 or 10% of gain |
| Private residence (s.8) | Full exemption (once) |
Acquirer Retention (s.21B)
| Disposer | Rate |
|---|---|
| Citizen / PR | 3% |
| MY Co, within 3 years of acquisition | 5% |
| MY Co, from the 4th year | 3% |
| Foreign individual / Foreign Co | 7% |
Retention is the lesser of the whole money consideration or the rate above on the total consideration. From YA2026 disposals the acquirer may instead retain the deemed-assessed tax amount if notified by the disposer before remittance (Act 874, s.23).
Source: LHDN RPGT Rates • LHDN Exemptions • LHDN Retention
Related: Stamp Duty Calculator • Net Cashflow Calculator • Rental Income Tax Calculator
About This RPGT Calculator
This free RPGT calculator computes the Real Property Gains Tax (Cukai Keuntungan Harta Tanah / CKHT) you'll owe when selling property in Malaysia. It covers all disposer types (Malaysian citizens, permanent residents, Malaysian companies, foreign individuals, and foreign companies) and applies the correct rate from Schedule 5 of the RPGT Act 1976 based on your holding period.
RPGT is Malaysia's capital gains tax on property. The holding period starts from the date of the Sale and Purchase Agreement (SPA) for the acquisition and ends at the SPA date for the disposal. For citizens and PRs, the rate drops to 0% from the 6th year — after 5 complete years of ownership — making long-term holds completely tax-free on capital gains. Foreigners and foreign companies pay 30% within 5 years and 10% thereafter, with no zero-rate threshold.
The calculator also factors in the automatic exemption under Paragraph 2, Schedule 4: individuals receive an exemption of RM 10,000 or 10% of the chargeable gain, whichever is higher. For the once-in-lifetime private residence exemption under Section 8, tick the checkbox — this waives RPGT entirely on your principal home (irrevocable election via CKHT 3 form). For a full guide, see our RPGT Malaysia 2026 Guide.
How RPGT Is Calculated
RPGT formula: Chargeable Gain = Sale Price − Purchase Price − Allowable Expenses − Exemption. Allowable expenses include legal fees, stamp duty, agent commission, renovation costs (with receipts), and valuation fees incurred at purchase or sale. The exemption (RM 10K or 10% of gain) is deducted automatically. The applicable RPGT rate is then applied to the remaining taxable gain. Additionally, under Section 21B the buyer (acquirer) must retain the lesser of the whole money consideration or a percentage of the total consideration (3% for citizen/PR sellers, 5% for Malaysian companies disposing within 3 years of acquisition and 3% from the 4th year, 7% for foreign individuals and foreign companies) and remit it to LHDN within 60 days as an advance, refundable if actual RPGT is lower. For disposals from Year of Assessment 2026, the acquirer may instead retain the amount of tax deemed assessed under subsection 14(1) if the disposer's notification reaches the acquirer before the retention sum is paid over (Finance Act 2025, Act 874, s.23).
Worked Examples
Example 1: Citizen Selling After 3 Full Years (RM 200K Gain)
| Purchase Price | RM 500,000 |
| Sale Price | RM 700,000 |
| Allowable Expenses | RM 15,000 (legal + agent + stamp duty) |
| Chargeable Gain | RM 700K − RM 500K − RM 15K = RM 185,000 |
| Exemption (10% of gain) | RM 18,500 |
| Taxable Gain | RM 185K − RM 18.5K = RM 166,500 |
| RPGT Rate (in the 4th year, citizen) | 20% |
| RPGT Payable | RM 33,300 |
Example 2: Citizen Selling After 6+ Years (RM 300K Gain)
| Purchase Price | RM 400,000 |
| Sale Price | RM 700,000 |
| RPGT Rate (Year 6+, citizen/PR) | 0% |
| RPGT Payable | RM 0 |
Citizens and PRs holding property for 6+ years pay zero RPGT — the entire gain is tax-free.
Example 3: Foreigner Selling After 4 Years (RM 150K Gain)
| Purchase Price | RM 1,000,000 |
| Sale Price | RM 1,150,000 |
| Allowable Expenses | RM 30,000 |
| Chargeable Gain | RM 1,150K − RM 1,000K − RM 30K = RM 120,000 |
| Exemption (10%) | RM 12,000 |
| Taxable Gain | RM 108,000 |
| RPGT Rate (Year 4, foreigner) | 30% |
| RPGT Payable | RM 32,400 |
| Acquirer Retention (7%) | RM 80,500 (refundable excess: RM 48,100) |
For a disposal falling in Year of Assessment 2026 or later, the buyer could instead retain only the deemed-assessed tax of RM 32,400, rather than the RM 80,500, if the seller notifies the deemed assessment amount before the retention sum is remitted (Act 874, s.23, amending s.21B).
Stop losing money on the wrong property
Every property in our research is pre-calculated for true net cashflow: shariah-compliant financing, maintenance, taxes, insurance, and vacancy included.
- 1,000+ cashflow-positive listings across 16 regions
- Shariah-compliant (Islamic) financing throughout
- All costs factored, not just financing vs rent
Frequently Asked Questions
When is RPGT zero for Malaysian citizens?
Malaysian citizens and permanent residents pay 0% RPGT when the disposal falls in the 6th year or later, i.e. after more than 5 complete years of ownership. The rates are 30% in years 1-3, 20% in year 4, 15% in year 5, and 0% from year 6.
What is the difference between RPGT and acquirer retention?
RPGT is the tax on your gain. Acquirer retention (Section 21B) is a withholding by the buyer, remitted to LHDN as an advance: the lesser of the whole money consideration or 3% of the total consideration for citizen/PR sellers, 5% for Malaysian companies disposing within 3 years of acquisition (3% from the 4th year), and 7% for foreign individuals and foreign companies. From Year of Assessment 2026 disposals, the buyer may instead retain the deemed-assessed tax amount if the seller notifies it before remittance (Finance Act 2025, Act 874, s.23). If actual RPGT is less than retention, LHDN refunds the difference.
Can I include renovation costs in my RPGT calculation?
Yes. Renovation costs with proper receipts are allowable costs that reduce chargeable gain. You can also include stamp duty, legal fees at purchase, agent commission on sale, and valuation fees.