RPGT (Real Property Gains Tax) Calculator

RPGT Calculator Guide

How to Use

1. Enter Selling Price – Gross SPA price before deductions.
2. Fill in Deductible Selling Costs – Renovation, SPA legal fees (selling), agent commission, advertising, and other disposal costs.
3. Enter Purchase Price – Gross SPA price when you bought the property.
4. Fill in Deductible Buying Costs – SPA legal fees (buying), stamp duty on MOT/DOA, agent commission, and other acquisition costs.
5. (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

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.