RPGT (Real Property Gains Tax) Calculator
RPGT (Real Property Gains Tax) Calculator
RPGT Calculator Guide
How to Use
- Enter Selling Price – Gross SPA price before deductions.
- Fill in Deductible Selling Costs – Renovation, SPA legal fees (selling), agent commission, advertising, and other disposal costs.
- Enter Purchase Price – Gross SPA price when you bought the property.
- Fill in Deductible Buying Costs – SPA legal fees (buying), stamp duty on MOT/DOA, agent commission, and other acquisition costs.
- (Optional) Add Back – Insurance compensation or deposit forfeited, if any.
The calculator will compute:
Net Chargeable Gain → Apply Exemption → RPGT Payable
Quick Reference: Deductible Costs
Other Buying Costs (Capital in Nature):
Title & Registration
- Land office / land search fee: Only if not already included in SPA legal bill.
- Caveat registration / withdrawal: Cost to secure ownership where required.
- MCST/JMB consent (strata): Consent fee, if not included in SPA legal bill.
- Developer consent (master title): Consent/admin fee, if not in SPA legal bill.
- Strata title application: Only if needed to perfect ownership.
- Title rectification: Correction of title details, if not in SPA legal bill.
- Courier/postage: Sending/receiving title documents, if not in SPA legal bill.
- CKHT prep/submission fee (buyer side): If billed separately by lawyer.
Professional & Survey
- Licensed surveyor: Boundary or subdivision survey required for acquisition.
- Property valuation: Valuation to justify purchase price or for RPGT (not loan).
- Due diligence checks: Strata search, management confirmation, caveat check, etc.
Not Deductible
- Quit rent / assessment (holding cost)
- MCST/JMB outstanding charges (maintenance)
- Utility deposits / Indah Water (operational)
- Loan legal fees & stamp duty (financing)
- Loan valuation fee (financing)
- MRTA/MLTA insurance (loan protection)
Other Selling Costs (Capital in Nature):
Professional & Administrative Costs
- Auctioneer’s fee: Fee to auction the property.
- Valuation (sale/RPGT): Valuation to justify selling price or for RPGT filing.
- Surveyor (if needed): Survey for disposal/subdivision required to sell.
- Inspection report (buyer): Report requested by buyer for due diligence.
- Strata title application: Cost needed to complete the transfer.
- Legal disbursements: Gov/land office registration & filing fees.
- Land search: Official land/title search before transfer.
- Courier/postage: Sending legal & SPA documents.
- CKHT prep/submission: Lawyer’s fee to prepare/submit CKHT forms.
Marketing & Selling Costs
- Ads (print/online): Paid listings to sell the property.
- Banners/signage: Printing & installation for sale.
- Photography/videography: Listing visuals billed as marketing.
- 3D/floor plan: Visuals/plans created for selling.
- Flyers/brochures: Printed marketing materials for disposal.
Costs to Facilitate Sale
- Vacant possession (minor): Small debris/furniture removal to hand over.
- Temporary storage: Short-term storage directly due to the sale.
- Key/access duplication: Keys/cards prepared for the new owner.
- Quit rent/assessment (apportionment): Seller’s share needed to complete transfer.
- MCST/JMB consent (strata): Subsale consent fee.
- Developer consent (master title): Admin/consent fee for assignment.
Not Allowable
- Loan redemption / bank penalty
- Routine cleaning/repairs (maintenance)
- Utilities & service charges (except required apportionment to complete transfer)
Rule of Thumb
Non‑Deductible Costs (Common Mistakes)
- Loan legal fees, loan stamp duty, valuation for loan
- MRTA/MLTA insurance premiums
- Quit rent, assessment, MCST/JMB service charges (claim under rental instead)
- Routine repairs, repainting, cleaning
- Furniture or moveable appliances
- Loan redemption penalties or bank fees
RPGT Quick Rate Table
| Holding Period | Individual (Citizen/PR) | Company | Non‑Citizen/Non‑PR |
|---|---|---|---|
| ≤ 3 years | 30% | 30% | 30% |
| 4th year | 20% | 20% | 30% |
| 5th year | 15% | 15% | 30% |
| ≥ 6th year | 0% | 10% | 10% |
Tips for Accurate RPGT Calculation
- Only include capital and ownership-related costs.
- Do not double-count items already in SPA legal fees.
- Keep invoices & receipts – LHDN may request evidence.
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Frequently Asked Questions (FAQ)
The RPGT Calculator is a convenient way to find out the amount of tax that you need to pay after selling your property. This will help you have a better understanding of the amount that will be deducted from your profit. You will get the results in a shorter amount of time instead of having to do the research and calculations by yourself.
No, if you don’t make a profit when selling your property you do not have to pay RPGT.
You need to pay your RPGT within 60 days of selling your property. If you fail to make the RGBT payment within 60 days, you’ll be charged a late payment fee of 10% of the total RPGT amount payable.
| RPGT rates 2024 | Citizens | Non citizens | Company |
|---|---|---|---|
| First year | 30% | 30% | 30% |
| Second year | 30% | 30% | 30% |
| Third year | 30% | 30% | 30% |
| Fourth year | 20% | 30% | 20% |
| Fifth year | 15% | 30% | 15% |
| Following years | 0% | 10% | 10% |
Certain exemptions are available for RPGT in Malaysia. For instance, an individual is given a once-in-a-lifetime exemption on the chargeable gain arising from the disposal of a private residence. Additionally, gifts of property between family members (spouse, parents, children) are also exempted from RPGT.
In Malaysia, inherited properties that are sold do not incur RPGT, as the transfer of property due to inheritance or "pemindahan hak milik tanpa balasan" is exempted.
If you've made renovations to the property, the costs can be deducted from the chargeable gain, thus potentially lowering the RPGT. However, you must have official receipts to prove these renovation costs.
Yes, foreigners are subject to RPGT when selling property in Malaysia. The rates are the same as for non-citizens and non-permanent residents, which is 30% for properties sold within 5 years of purchase, and 10% thereafter.
Yes, you can. If you disagree with the calculated RPGT, you can file an appeal to the Director General within 30 days from the date of the notice of assessment. You'll need to state the grounds of appeal clearly.
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