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Malaysia RPGT Calculator 2026
Real Property Gains Tax by holding year and citizenship — 2026 LHDN rates. Free, instant, no signup.
Malaysia RPGT 2026 at a glance: Citizens pay 30% (Y1–3), 20% (Y4), 15% (Y5), then 0% from Y6. Foreigners pay 30% (Y1–5) and 10% from Y6. Companies pay 30% (Y1–3), 20% (Y4–5), and 10% from Y6. Selling in year 6 instead of year 5 can save a citizen 15% of the gain — often RM30,000+ on a typical Penang condo sale. Use the calculator below for your specific numbers.
Malaysia RPGT Calculator 2026
Estimate your Real Property Gains Tax exposure on a Malaysian property sale. 2026 rates.
Indicative only. Citizen calculation includes the higher-of RM10K-or-10%-of-gain exemption. Once-in-a-lifetime exemption on a residential unit is not applied here — discuss eligibility before filing.
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2026 RPGT Rates by Year & Seller Category
| Holding period | Citizen / PR | Foreigner | Company / Sdn Bhd |
|---|---|---|---|
| Year 1 | 30% | 30% | 30% |
| Year 2 | 30% | 30% | 30% |
| Year 3 | 30% | 30% | 30% |
| Year 4 | 20% | 30% | 20% |
| Year 5 | 15% | 30% | 20% |
| Year 6+ | 0% | 10% | 10% |
How RPGT is Calculated — The Formula
Chargeable gain = Sale price − Acquisition price − Allowable expenses.
RPGT payable = Chargeable gain × Applicable rate.
Allowable expenses include: legal fees on acquisition and disposal, agent commission on disposal, stamp duty on acquisition, renovation that genuinely improved the property (receipts mandatory — repainting and routine maintenance do not count), advertising costs for disposal, valuation fees.
For citizens, two further reliefs apply: (1) once-in-a-lifetime exemption on a private residential property — claim it strategically on your highest-RPGT sale; (2) annual exemption of RM10,000 or 10% of chargeable gain, whichever is higher — automatic.
RPGT Exemption Clauses to Know
- Once-in-a-lifetime exemption: Available to Malaysian citizens on the disposal of one private residential property. Use it on the sale with the highest RPGT exposure, not the first sale.
- Gifts to spouse, parent, child, grandparent, grandchild: No RPGT, but the recipient inherits the original acquisition date for future RPGT calculation.
- Low-value lots (under RM200,000): Special schedule applies for low-value disposals — check with your tax agent.
- Government acquisitions: Property compulsorily acquired by government is exempt.
- Inheritance: The transfer itself is exempt; subsequent sale uses the deceased's acquisition date and market value at inheritance.
Filing Process — CKHT 1A Within 60 Days
- SPA signing. The clock starts.
- Buyer's solicitor retains 3% (citizen) or 5% (foreigner) of the purchase price as RPGT retention.
- Within 60 days: Disposer files Form CKHT 1A; acquirer files Form CKHT 2A. Filing is through LHDN MyTax portal or via your tax agent.
- LHDN issues final assessment. If actual RPGT is less than the retention, the balance is refunded. If more, additional payment is due.
- Keep all receipts for allowable expenses — renovation, legal, agent commission, advertising. Without receipts, the deduction does not apply.
Strategy Notes — Sell Year 6, Not Year 5
For citizens, the difference between year 5 (15%) and year 6 (0%) is the largest single RPGT optimisation available. On a RM200,000 chargeable gain, holding one extra year saves RM30,000. On a RM500,000 gain, it saves RM75,000.
The holding period is measured from SPA date to SPA date — not booking form to handover. For new launches with 36-month construction, your year-6 date arrives roughly 6 years after the original developer SPA, which for a 2026 sale typically means a 2020 booking.
Exceptions where selling earlier makes sense: (1) you need the liquidity for a higher-return opportunity, (2) the market is in a clear downtrend and waiting risks a larger price decline than the RPGT saving, (3) you can apply the once-in-a-lifetime exemption to a year 5 sale and avoid the 15% entirely.
RPGT for Foreign Sellers and MM2H Holders
Foreign sellers face the harshest schedule — 30% for the first five full years. The buyer's solicitor retains 5% of the purchase price (not 3%) as RPGT retention. MM2H holders are treated as foreigners for RPGT unless they have obtained PR status.
For foreign investors, the practical implication: only hold Penang property if you intend to keep it past year 6. Anything shorter is fighting the tax schedule. See the foreign buyers guide and MM2H 2026 handbook.
Frequently Asked Questions
What is the RPGT rate in Malaysia for 2026?
For Malaysian citizens and PRs: 30% in years 1–3, 20% in year 4, 15% in year 5, and 0% from year 6 onward. For foreigners: 30% in years 1–5 and 10% from year 6. For companies and Sdn Bhd: 30% in years 1–3, 20% in years 4–5, and 10% from year 6 onward.
How is RPGT calculated in Malaysia?
Chargeable gain = sale price − purchase price − allowable costs (legal fees, agent commission, renovation receipts). RPGT payable = chargeable gain × applicable rate based on holding period and seller category. Citizens additionally enjoy a once-in-a-lifetime exemption on one residential property and a higher-of RM10,000-or-10%-of-gain annual exemption.
What is the RPGT exemption for citizens?
Two main exemptions apply to Malaysian citizens: (1) once-in-a-lifetime exemption on the disposal of a private residential property, claimable once per individual; (2) annual exemption of RM10,000 or 10% of the chargeable gain, whichever is higher. Gifts between spouses, parent–child, and grandparent–grandchild are also exempt.
When must I file RPGT after selling a property in Malaysia?
Form CKHT 1A (disposer) and CKHT 2A (acquirer) must be filed with LHDN within 60 days of the SPA date. The buyer's solicitor typically retains 3% of the purchase price (5% for foreigners) and remits to LHDN as a retention sum pending final tax assessment.
Why is selling in year 6 better than year 5?
For citizens, the rate drops from 15% in year 5 to 0% in year 6 — a full elimination of RPGT. For foreigners, the rate drops from 30% to 10%. On a RM200,000 gain, a citizen saves RM30,000 by waiting one more year; a foreigner saves RM40,000. Holding into year 6 is almost always the right move unless you need liquidity urgently or market conditions are deteriorating.
Does RPGT apply to inherited Malaysian property?
Inheritance itself is exempt. However, when you later sell the inherited property, RPGT applies based on your holding period — which starts from the date of acquisition by the deceased (not the date of inheritance). The acquisition price used is the market value at the time of inheritance.