RPGT calculator
Estimate the Real Property Gains Tax when you sell a property in Malaysia.
Example figures are filled in. Replace them with your own.
Your result
Check the highlighted figures to see a result.
Estimated RPGT
RM 20,520.00
About RM 20,520, in the 4th year at 20%.
Buyer keeps back
RM 30,000.00
Refund to claim
RM 9,480.00
- Your sale date is within 7 days of an anniversary of your purchase date, where the rate changes. We have treated a sale on the anniversary itself as still inside the earlier year. Please confirm the band with LHDN or a tax adviser.
- Your buying costs are more than 20% of the price. Leave out loan costs, loan stamp duty and interest: they are not allowed.
- No RPGT is payable in the 6th year and after for citizens and PRs, but you must still file within 60 days.
- No tax, but the sale must still be reported within 60 days. We assume form CKHT 1A and, for sales from 2026, that the buyer may keep back nothing once you tell them the nil tax. LHDN has not confirmed either point, so please check before you file.
- This uses your once-in-a-lifetime home exemption. It cannot be withdrawn and cannot be used again.
- Without the election this sale would have no RPGT either, so the election saves no tax here. It can be used only once.
- There is no gain on this sale, so your once-in-a-lifetime home exemption is not used.
- No RPGT. File CKHT 3 within 60 days so that the buyer does not have to retain.
- LHDN uses the market value on 1 January 2013 as your purchase price and ignores costs before that date. Enter that value if you want the correct gain or loss figure.
- Bought before 1 January 1970: LHDN uses the market value on that date as your purchase price. Enter that value for the correct gain.
- As executor, your holding period runs from the date of death. Whether the RM10,000 / 10% exemption applies to an estate should be confirmed with LHDN.
- Bought on 29 February: in other years we take the anniversary as 28 February.
- Future date: this uses the rules in force on 3 November 2026.
- Budget 2027 proposed no RPGT changes. Check the Finance Act 2026 once it is gazetted.
| Year of disposal 15 March 2023 to 20 June 2026: 3 years, 3 months, 5 days | 4th year |
|---|---|
| Rate Part I: Malaysian citizen or PR | 20% |
| Your share Every figure below is 100% of the whole | 100% |
| Disposal price RM 1,000,000 − RM 28,000 selling costs − RM 30,000 improvements | RM 942,000.00 |
| Acquisition price RM 800,000 + RM 28,000 buying costs | RM 828,000.00 |
| Chargeable gain RM 942,000 − RM 828,000 | RM 114,000.00 |
| Allowable loss RM 942,000 − RM 828,000 | RM 0.00 |
| No gain, no loss | RM 0.00 |
| Individual exemption Higher of RM 10,000 or 10% of RM 114,000 | −RM 11,400.00 |
| Home exemption Once-in-a-lifetime home exemption (s.8) | −RM 114,000.00 |
| Losses brought forward used RM 0 left to carry forward | RM 0.00 |
| Losses to carry forward From this sale. Usable for 9 years of assessment. | RM 0.00 |
| Chargeable gain after exemption and losses | RM 102,600.00 |
| RPGT RM 102,600 × 20% | RM 20,520.00 |
| Tax without the home exemption What the election saves on this sale | RM 20,520.00 |
| Buyer keeps back Lower of 3% of the price (RM 30,000) and the money paid. Paid to LHDN by 19 August 2026. | RM 30,000.00 |
|---|---|
| Balance for you to pay | RM 9,480.00 |
| Refund to claim from LHDN | RM 9,480.00 |
| Balance | RM 0.00 |
Dates to keep
- File e-CKHT (CKHT 1A) on MyTax by
- 19 August 2026
- Buyer pays the retention to LHDN by
- 19 August 2026
- Pay the balance by
- 18 September 2026
- Next lower rate from
- 16 March 2027 (5th year, 15%) 16 March 2028 (6th year, 0%)
Late payment adds 10%. Not filing can cost up to 3 times the tax.
LHDN may allow the balance to be paid in instalments (sales from 2026).
Sales before 2025: LHDN issued a notice of assessment, and the tax was due 30 days after it.
A date here falls on a weekend or public holiday. The legal deadline may move to the next working day, but we recommend filing by the date shown.
Estimates only. Not financial, legal or tax advice. Not covered: shares in property companies, developer stock and exemption orders.
How this is worked out
The steps LHDN uses, with the rules in force on 3 November 2026.
Step by step
- Year of disposal: count whole years from the date you bought to the date you sell, using the SPA dates. A sale on an anniversary stays in the earlier year.
- Disposal price: the selling price, less selling costs and improvements that are still there.
- Acquisition price: the price you paid plus buying costs, less any compensation, insurance or kept deposit.
- Chargeable gain: disposal price less acquisition price. A negative figure is an allowable loss, carried forward.
- Individuals deduct the higher of RM10,000 or 10% of the gain, before any losses brought forward. Companies get no exemption.
- RPGT: what is left, times the rate for your type of seller and year of disposal (table below).
- The buyer keeps back 3%, 5% or 7% of the price and pays it to LHDN within 60 days. It is less when less is paid in money or, from 2026, when you tell the buyer your self-assessed tax first.
- You file e-CKHT on MyTax within 60 days of the sale (CKHT 1A, or CKHT 3 when no tax is due) and pay any balance within 90 days, or claim the difference back. Late payment adds 10%; not filing can cost up to 3 times the tax.
Assumptions
- The figures you enter are for the whole property, and we scale them by your share.
- Loan interest, loan stamp duty and loan legal fees are not deductible. Nor are repairs, upkeep, quit rent, assessment or utilities.
- The SPA dates are the dates of purchase and sale. A contract that needs government or State Authority consent may have a later disposal date: check with your lawyer or a tax adviser.
- Your citizenship, PR or company status is taken on the date of sale.
- A sale exactly on an anniversary of your purchase stays in the earlier year, and a 29 February purchase has its anniversary on 28 February. LHDN has not ruled on either.
- Amounts are worked out to the sen, rounded half up. Deadlines do not count the day of sale; we flag weekends and fixed-date public holidays in Kuala Lumpur, not those set by the lunar or Islamic calendar.
Exemptions and special conditions
- Individual exemption: the higher of RM10,000 or 10% of the gain on each sale, for citizens, PRs and non-citizens. Each co-owner selling their whole share gets their own. Selling part of your land: the RM10,000 is shared in proportion to the area.
- Once-in-a-lifetime home exemption: citizens and PRs can make the whole gain on one home tax-free. It is chosen on form CKHT 3 and cannot be undone.
- Gift to a spouse, child, parent, grandchild or grandparent by a Malaysian citizen: no gain and no loss. A gift by a PR, or to anyone else, is taxed at market value.
- Transfer to a spouse, or to a former spouse under a court order, by a Malaysian citizen: no gain and no loss.
- Inherited property: an executor's holding period runs from the date of death; an heir's from the date the property is transferred to them, at its market value then.
- Citizens and PRs who bought before 1 January 2013 pay 0%. LHDN uses the market value on that date as the purchase price.
- Losses: unused losses come off later gains, even in a 0% year. Losses from 2026 last 9 years of assessment; older losses can be used until 2035.
| Disposal | Citizens and PRs | Malaysian companies | Non-citizens and foreign companies |
|---|---|---|---|
| Up to the 3rd year | 30% | 30% | 30% |
| 4th year | 20% | 20% | 30% |
| 5th year | 15% | 15% | 30% |
| 6th year and after | 0% | 10% | 10% |
| Seller | Share of the price |
|---|---|
| Citizens and PRs | 3% |
| Malaysian companies | 5% up to the 3rd year, then 3% |
| Non-citizens and foreign companies | 7% |
What this does not cover
Shares in a real property company; a developer selling its stock; joint ventures and sales under a power of attorney; transfers to a company you control; sales before 1 January 2022; Forest City and other RPGT exemption orders (if one applies, file CKHT 3 quoting the order).
Check with the official source
Confirm your figures with LHDN before you sign or file.
- HASiL (LHDN): RPGT How RPGT works, the forms and the rules hasil.gov.my (opens in a new tab)
- RPGT rates The rate for each type of seller and year hasil.gov.my (opens in a new tab)
- RPGT exemptions The RM10,000 and home exemptions hasil.gov.my (opens in a new tab)
- MyTax (e-CKHT) File CKHT 1A, CKHT 3 and CKHT 2A online mytax.hasil.gov.my (opens in a new tab)
- ByrHASiL Pay the tax or the retention byrhasil.hasil.gov.my (opens in a new tab)
- LHDN RPGT guideline 2/2026 Retention, deadlines and penalties (17 March 2026, PDF) hasil.gov.my (opens in a new tab)
Estimates only. Not financial, legal or tax advice. Based on the Real Property Gains Tax Act 1976 and LHDN guidance in force on 3 November 2026, and on the figures and dates you enter. Your actual tax depends on your documents, your other disposals and LHDN's assessment. Please confirm with LHDN, your lawyer or a licensed tax adviser before you sign or file. Countrywide Properties accepts no liability for decisions made on these figures.
Rates and rules as at 3 November 2026.
