Property gain tax in Malaysia usually means Real Property Gains Tax, or RPGT. Its Malay name is Cukai Keuntungan Harta Tanah (CKHT). This tax concerns the gain from a chargeable disposal. It is separate from the annual property charges and rental income tax. HASiL explains the basis of RPGT.
This page explains the terms and the documents that you need. Use the RPGT 2026 rate guide for the current rate table. Use the RPGT calculator for an estimate for a specific disposal.
Choose the page for your task
| Your task | Page |
|---|---|
| Find the rate for the seller and disposal year | RPGT rates for 2026 |
| Check the calculation method | How to calculate RPGT |
| Estimate the tax from your figures | RPGT calculator |
| Check individual or private-residence relief | RPGT exemptions |
| Review a company property sale | RPGT for companies |
| Review a foreign individual's disposal | Foreigner RPGT guide |
| Review inherited property | Inherited property and RPGT |
Separate the sale price, gain, and cash balance
The sale price is the amount that the buyer pays for the property. It is not the taxable gain. The RPGT calculation uses the statutory disposal price and acquisition price, with applicable adjustments and reliefs.
A simple price difference does not complete that calculation. For example, RM700,000 less RM500,000 gives a difference of RM200,000 before costs or reliefs. This original arithmetic example does not establish a taxable gain or a tax amount.
The cash that you receive also depends on the finance balance, sale costs, retention, and other settlement items. A tax estimate therefore does not establish your final cash balance. The main rate guide explains the retention separately.
Identify the seller category
The rate schedule distinguishes individuals, Malaysian-incorporated companies, foreign-incorporated companies, and other specified sellers. A foreign shareholder does not automatically make a Malaysian-incorporated company a foreign-incorporated company. Use the legal seller details when you select a category. HASiL's Schedule 5 rate guidance identifies the categories.
The statutory acquisition and disposal dates also matter. The date you received the keys does not automatically determine the ownership period. Check the agreements and any special conditions against HASiL's date guidance.
Prepare a cost record
Collect the purchase agreement, sale agreement, legal invoices, duty receipts, agent invoices, and evidence of qualifying improvement work. Record each expense once. Separate the property acquisition costs from finance costs.
A receipt alone does not make an expense deductible. Qualifying improvement expenditure must meet the statutory conditions, including its effect on the asset at disposal. Expenses allowable against income tax cannot also reduce the RPGT calculation, even if you did not claim them. HASiL's acquisition and disposal price guidance explains these rules.
Check the relief before an election
The individual relief under Schedule 4 differs from the private-residence exemption under section 8. The first relief can apply to individuals who are not citizens or permanent residents. The private-residence election has separate eligibility conditions and cannot be revoked. A company cannot use the individual relief. HASiL's exemption guidance explains the distinction.
Use the exemption guide to prepare questions for your adviser. Confirm the category, dates, allowable costs, and relief before the return.
Primary sources checked on 6 October 2026. This guide explains general terms; a particular disposal can require tax or legal advice.
Explore saved asking-listing evidence under Malaysian-buyer Islamic financing assumptions. Modeled balances exclude assessment, quit rent, insurance and other unlisted costs, and are not verified profits, current availability or a foreigner-eligible shortlist.
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