Estimate the Real Property Gains Tax on selling a Malaysian property. 2026 rates for citizens, companies and foreigners.
Allowable costs = legal fees, agent commission, renovation/enhancement and other RPGT-deductible expenses on both buy and sell.
| Disposed in | Citizen / PR | Company | Foreigner |
|---|---|---|---|
| Years 1–3 | 30% | 30% | 30% |
| Year 4 | 20% | 20% | 30% |
| Year 5 | 15% | 15% | 30% |
| Year 6+ | 0% | 10% | 10% |
RPGT is charged on the chargeable gain — the selling price minus the purchase price and allowable costs. Individuals deduct the Schedule 4 exemption (the higher of RM10,000 or 10% of the gain), then the rate for the relevant holding period is applied to the net gain.
For Malaysian citizen and PR individuals: 30% within the first three years, 20% in year four, 15% in year five, and 0% from year six. Companies pay 10% from year six. Foreigners pay 30% for the first five years and 10% from year six.
Yes. Every citizen individual can claim a once-in-a-lifetime exemption on the disposal of one private residence. There is also the Schedule 4 exemption of the higher of RM10,000 or 10% of the chargeable gain on any disposal.
Yes. Non-citizen individuals and foreign companies pay 30% if they sell within the first five years and 10% from the sixth year onward, with no 0% band.
For guidance only — not tax advice. RPGT has exemptions and reliefs (private-residence, family transfers) this tool does not apply. Confirm with a lawyer or tax agent. Sources: Yeo Law Chambers — Stamp Duty & RPGT 2026 updates, LHDN (IRBM) — Real Property Gains Tax.