Estimates for guidance only, based on the rules in force in 2026. Your lawyer, banker or tax adviser will confirm the final figures.
RPGT rates 2026
| Disposal | Malaysian / PR individual | Company (Malaysian) | Non-citizen |
|---|---|---|---|
| Within 3 years | 30% | 30% | 30% |
| In the 4th year | 20% | 20% | 30% |
| In the 5th year | 15% | 15% | 30% |
| 6th year onwards | 0% | 10% | 10% |
Sources: Real Property Gains Tax Act 1976, Schedule 5 (rates as published by LHDN for disposals from 2022); individual exemption of RM10,000 or 10% of the chargeable gain, whichever is higher. Buyer retention: 3% (citizens, PR, companies) or 7% (non-citizens) of the price. From 2025 returns are self-assessed: file within 60 days of disposal.
Common questions
Do I pay RPGT if I sell after 5 years in Malaysia?
Malaysian citizens and PRs pay 0% from the 6th year onwards. Companies and non-citizens still pay 10%.
What costs can I deduct from the RPGT gain?
Legal fees, stamp duty and agent commission on the purchase and sale, and renovation that added value to the property, supported by receipts. Loan interest and repairs are not deductible.
What is the 3% RPGT retention?
The buyer's lawyer holds 3% of the price (7% if the seller is a non-citizen) and pays it to LHDN within 60 days. It is credited against the seller's RPGT and any excess is refunded.