RPGT Calculator Malaysia
Malaysians pay RPGT of 30% on a property sold within 3 years, 20% in the 4th year, 15% in the 5th and 0% from the 6th, after deducting RM10,000 or 10% of the gain. A RM500,000 house sold for RM600,000 in its 4th year owes RM 12,600.00. Enter your own sale below.
Your RPGT
Real property gains tax
Year 4 · 20%
| Sale price less selling costs | RM 588,000.00 |
|---|---|
| Purchase price, buying costs and improvements | RM 515,000.00 |
| Gain | RM 73,000.00 |
| Exemption | RM 10,000.00 |
| Chargeable gain | RM 63,000.00 |
| Retained (3% of the price) | RM 18,000.00 |
|---|---|
| Retention refunded to you | RM 5,400.00 |
Since 1 January 2025 RPGT is self-assessed: file CKHT 1A and pay any balance through e-CKHT within 60 days, even when the tax is zero. The lawyer handling the sale confirms the retention.
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RPGT rates 2026
| Year of sale | Citizen or PR | Non-citizen | Company |
|---|---|---|---|
| 1–3 | 30% | 30% | 30% |
| 4 | 20% | 30% | 20% |
| 5 | 15% | 30% | 15% |
| 6 and later | 0% | 10% | 10% |
The year counts from the date of the purchase agreement to the date of the sale agreement. Selling 3 years and a day after buying moves you into the 4th year.
RPGT on a RM100,000 gain
Bought for RM400,000 and sold for RM500,000, with no other costs.
| Year of sale | Citizen or PR | Non-citizen | Company |
|---|---|---|---|
| 1–3 | RM 27,000.00 | RM 27,000.00 | RM 30,000.00 |
| 4 | RM 18,000.00 | RM 27,000.00 | RM 20,000.00 |
| 5 | RM 13,500.00 | RM 27,000.00 | RM 15,000.00 |
| 6 and later | RM 0.00 | RM 9,000.00 | RM 10,000.00 |
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How RPGT works, step by step
- Net sale: sale price minus agent commission and legal fees.
- Total cost: purchase price plus legal fees, stamp duty and valuation, plus improvements that add value. For property bought before 2000, the market value on 1 January 2000 replaces the price.
- Gain: net sale minus total cost. A loss can be set against other gains.
- Exemption: individuals deduct RM10,000 or 10% of the gain, whichever is greater. A citizen or PR may instead exempt one private residence once in a lifetime.
- Tax: chargeable gain × the rate for the year of sale.
- Retention and filing: the buyer's lawyer pays 3% of the price to LHDN (5% for a company selling within 3 years, 7% for a non-citizen seller); under self-assessment you file CKHT 1A and pay any balance, and the buyer files CKHT 2A, within 60 days.
Sources
- LHDN (HASiL): Real Property Gains Tax
- StashAway: RPGT 2026 rates and exemptions
- Malaysian Bar: RPGT and retention sums
- DNH: retention for foreign sellers
- CCS & Co: guide to RPGT
Disclaimer: An estimate, not tax advice. LHDN's assessment decides the tax; special cases such as inherited, gifted or pre-2000 property have their own rules.
Frequently asked questions
What are the RPGT rates in 2026?
For Malaysian citizens and permanent residents: 30% if sold within 3 years, 20% in the 4th year, 15% in the 5th year and 0% from the 6th year. Companies pay 30%, 20%, 15% and then 10%. Non-citizens pay 30% within 5 years and 10% after. These rates have applied since 1 January 2022 and Budget 2026 did not change them.
How is RPGT calculated?
Gain = (sale price − disposal costs) − (purchase price + acquisition costs + enhancement costs). Individuals then deduct RM10,000 or 10% of the gain, whichever is greater, and pay the rate for the holding year. Bought for RM500,000 with RM15,000 costs and sold in the 4th year for RM600,000 with RM12,000 costs: gain RM73,000, minus RM10,000, × 20% = RM12,600.
Do I pay RPGT if I sell after 5 years?
Not if you are a Malaysian citizen or PR: the rate is 0% from the 6th year. You must still file the RPGT return (CKHT 1A) through e-CKHT within 60 days of the sale; RPGT has been self-assessed since 1 January 2025. Companies and non-citizens pay 10%.
What is the once-in-a-lifetime RPGT exemption?
A citizen or PR can exempt the whole gain on the sale of one private residence once in their lifetime, by electing it in the RPGT return. Keep it for the sale with the largest taxable gain.
What is the 3% RPGT retention?
The buyer, through their lawyer, holds back 3% of the price and pays it to LHDN within 60 days. It is 5% when a company sells within 3 years of buying and 7% when the seller is not a citizen or PR. Under self-assessment you file your own RPGT return, and any retention above your tax is refunded.
Which costs reduce RPGT?
Legal fees, stamp duty, valuation fees and agent commission on the purchase and the sale, and enhancement costs that add value to the property, such as an extension, with receipts. Ordinary repairs, maintenance and loan interest do not count.
Is RPGT charged on inherited or gifted property?
Inheritance is not a disposal. Gifts between husband and wife, parent and child, or grandparent and grandchild are treated as no gain, no loss. When the property is later sold, the RPGT is worked out from the deceased's or giver's position as the rules provide, so keep the old documents.
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