Assessment Tax Calculator Malaysia 2026
Assessment tax = annual value (monthly rent × 12) × the council's rate: a Kuala Lumpur home with an estimated rent of RM1,500 a month pays RM720 a year at DBKL's 4%, in two halves due 28 February and 31 August. Pick your council and property type to work out your tax and compare DBKL, MBPJ and MBPP.
Assessment tax
A year
RM 360.00 each half · 4% of annual value
| Annual value | RM 18,000.00 |
|---|---|
| Rate | 4% |
| Tax a year | RM 720.00 |
| Half 1 (due 28 February) | RM 360.00 |
| Half 2 (due 31 August) | RM 360.00 |
| Average a month | RM 60.00 |
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Rent of RM 1,500.00 a month at each council
| Council | Type and rate | Tax a year |
|---|---|---|
| DBKL (Kuala Lumpur) | Residential (4%) | RM 720.00 |
| DBKL (Kuala Lumpur) | Commercial (10%) | RM 1,800.00 |
| MBPJ (Petaling Jaya) | Landed house (4%) | RM 720.00 |
| MBPJ (Petaling Jaya) | Apartment or condominium (3%) | RM 540.00 |
| MBPJ (Petaling Jaya) | Low-cost high-rise (2%) | RM 360.00 |
| MBPJ (Petaling Jaya) | Serviced apartment (3.5%) | RM 630.00 |
| MBPP (Penang Island) | Landed house (5.6%) | RM 1,008.00 |
| MBPP (Penang Island) | Low-cost or low-medium-cost landed (5%) | RM 900.00 |
| MBPP (Penang Island) | Low-cost or middle-class flat (5%) | RM 900.00 |
| MBPP (Penang Island) | Apartment or condominium (5.5%) | RM 990.00 |
| MBPP (Penang Island) | Commercial (9%) | RM 1,620.00 |
| MBPP (Penang Island) | Industrial (10.5%) | RM 1,890.00 |
Yearly tax by rent
| Monthly rent | Annual value | DBKL 4% | MBPJ landed 4% | MBPJ strata 3% | MBPP landed 5.6% | MBPP condo 5.5% |
|---|---|---|---|---|---|---|
| RM 800.00 | RM 9,600.00 | RM 384.00 | RM 384.00 | RM 288.00 | RM 537.60 | RM 528.00 |
| RM 1,200.00 | RM 14,400.00 | RM 576.00 | RM 576.00 | RM 432.00 | RM 806.40 | RM 792.00 |
| RM 1,500.00 | RM 18,000.00 | RM 720.00 | RM 720.00 | RM 540.00 | RM 1,008.00 | RM 990.00 |
| RM 2,000.00 | RM 24,000.00 | RM 960.00 | RM 960.00 | RM 720.00 | RM 1,344.00 | RM 1,320.00 |
| RM 3,000.00 | RM 36,000.00 | RM 1,440.00 | RM 1,440.00 | RM 1,080.00 | RM 2,016.00 | RM 1,980.00 |
| RM 5,000.00 | RM 60,000.00 | RM 2,400.00 | RM 2,400.00 | RM 1,800.00 | RM 3,360.00 | RM 3,300.00 |
Example
MBPJ: a landed house with an annual value of RM9,900 × 4% = RM 396.00 a year, or RM 198.00 each half (MBPJ's own example). Selangor cap: if the old tax was RM400 and the new tax is RM 720.00, the increase is capped at 25%, so you pay RM 500.00.
How assessment tax is worked out
- Annual value = estimated gross monthly rent × 12, set by the council's valuation department.
- Yearly tax = annual value × the council's rate (at most 35%).
- Each half = yearly tax ÷ 2, due 28 February and 31 August.
- Selangor: increases from 2025 are capped at 25% of the old tax.
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Key points
- Objections: according to MBPP, the rate cannot be appealed; objections are against the annual value when a new valuation list is reviewed.
- Late payment: arrears after 28 February or 31 August; notice and warrant charges differ by council.
- Selangor exemptions: low-cost and SelangorKu homes are exempt; some village homes can apply.
- Johor and Melaka use improved value (market value) at a small rate, so this calculator does not fit councils there.
- Not listed because sources are not yet sufficient: MBSA, MBSJ, MBKj, Putrajaya and other councils. Use the rate on your bill.
- Other home costs: home loan, water bill and tenancy stamp duty.
Sources
- Local Government Act 1976 (Act 171)
- MBPJ: Valuation and assessment tax and Scoop
- MBPP: Property valuation and FAQ
- The Star: DBKL rates and Selangor cap
Disclaimer: An estimate from published rates. The annual value and amount on your council bill are final; special reductions or rebates are not included.
Frequently asked questions
How is assessment tax calculated?
Yearly tax = annual value × the council's rate. Annual value is the estimated monthly rent × 12. MBPJ's example: annual value RM9,900 × 4% = RM396 a year, paid as RM198 each half.
When is assessment tax due?
The first half by 28 February and the second half by 31 August. Bills are issued in January and July, and the full year can be paid at once before 28 February.
What is DBKL's assessment tax rate?
DBKL charges 4% of annual value for residential property and 10% for commercial. A home with an estimated rent of RM1,500 a month pays RM720 a year.
What are MBPJ's 2025 assessment rates?
MBPJ's new valuation list from 1 January 2025: 4% landed, 3% apartment or condominium, 2% low-cost high-rise and 3.5% serviced apartment. The increase is capped at 25% of the old tax.
What are MBPP's assessment rates in Penang?
From 1 January 2025: 5.6% landed, 5.0% low-cost landed and low-cost or middle-class flats, 5.5% apartment or condominium, 9% commercial and 10.5% industrial.
What happens if I pay assessment tax late?
Tax unpaid after 28 February or 31 August becomes arrears. The council can add notice and warrant charges and seize movable property; the charges differ by council.
Why is my council not listed?
Only rates confirmed by an official source and a second source are listed. For other councils, choose 'Other council' and enter the rate on your bill. Councils in Johor and Melaka use improved value, not annual value.
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