What is the difference between quit rent and assessment?

Quit rent (cukai tanah) is a state land tax collected by the Land Office under the National Land Code, calculated as a rate per unit of land area. Assessment (cukai taksiran or cukai pintu) is a local council tax under the Local Government Act 1976, calculated as a percentage of your property's annual value or improved value. They go to different authorities, use different formulas, and have different deadlines.

What is cukai petak in English?

Cukai petak is parcel rent: the strata equivalent of quit rent. Under the Strata Titles Act 1985 Part IVA, once a state brings parcel rent into force, each strata parcel owner is billed directly at a rate per square metre instead of the whole master lot being billed to the developer or management body. It replaces the quit rent on the master lot, so it is not an additional tax.

When is quit rent due in Malaysia?

Quit rent falls due in full on 1 January and goes into arrears on 1 June, under section 94(2) of the National Land Code. Parcel rent follows the same dates under section 23C(6) of the Strata Titles Act. Assessment works differently: it is payable half-yearly in advance in January and July under section 133 of the Local Government Act 1976, and becomes an arrear at the end of February and the end of August under section 147.

How is assessment tax calculated in Malaysia?

It is a percentage of your holding's value, but which value depends on the state. Section 130(1) of the Local Government Act 1976 lets rates be assessed on annual value (the estimated gross annual rent) or on improved value (capital value), whichever the State Authority determines. Annual-value rating is capped at 35% and improved-value rating at 5%. Most councils use annual value, but Johor Bahru uses improved value, which is why MBJB's percentages look far smaller.

Is there a minimum assessment charge?

There is a minimum below which nothing is payable. Under section 136 of the Local Government Act 1976, if the yearly rate works out to less than RM5, no rate is payable at all.

Free Tool

Quit Rent & Assessment Calculator Malaysia 2026

Cukai Tanah • Cukai Petak • Cukai Taksiran Updated July 2026

The three taxes, in one line each. Cukai tanah (quit rent) is a state land tax on land area, collected by the Land Office. Cukai petak (parcel rent) is the strata version of the same thing, billed per parcel instead of per master lot. Cukai taksiran or cukai pintu (assessment) is a local council tax on your property's value. Different authorities, different formulas, different deadlines.

Penang, 2026 only: alongside the new rates Penang granted a 50% rebate on cukai tanah for the year 2026. The rebate is applied first, then the gazetted per-lot minimum is re-applied, so a small lot that would have paid the minimum still pays the minimum. The calculator shows the rebated figure by default.

An honest limit on this tool. Quit rent rates are set by each state's own Land Rules and gazetted in state warta that are, with one exception, not published digitally. Only Penang publishes a schedule that can be verified against an official source, so Penang is the only state that gets a number here. Every other state links to its official land portal instead. Third-party "quit rent by state" tables in circulation cite government domains that do not resolve, and several label their own figures as estimates.

Quit Rent (Cukai Tanah)

State

Land Area (m²)

Land Classification

Land Category

Assessment (Cukai Taksiran)

Local Council

Property Category

Annual Value / estimated gross annual rent (RM)

Annual value is the estimated gross annual rent the property could reasonably let for, not its sale price.

Annual Cost

Quit Rent

Cukai Tanah (per year) RM 0.00

Note

Assessment

Basis Annual Value

Half-Yearly Instalment RM 0.00

Cukai Taksiran (per year) RM 0.00

Council

Official Payment Portals

Quit rent / parcel rent, by state

Selangor	etanah.selangor.gov.my
Kuala Lumpur / WP	ptgwp.gov.my
Penang	pgland.penang.gov.my
Johor	itanah.johor.gov.my
Perak	ptg.perak.gov.my
Negeri Sembilan	e.ptgns.ns.gov.my
Melaka	etanah.melaka.gov.my
Pahang	fpxptg.pahang.gov.my

Assessment, by council

All PBTs (federal)	pbtpay.kpkt.gov.my
MBPP Penang	ebayar.penang.gov.my • ePay MBPP
Johor councils	JohorPay
MBJB Johor Bahru	MyBILL MBJB
DBKL	dbayar.dbkl.gov.my
MBSA Shah Alam	mymbsa.gov.my
MBS Seremban	click.mbs.gov.my
MBMB Melaka	myfpx.mbmb.gov.my
MBIP Iskandar Puteri	mycukai.mbip.gov.my

Every portal above was tested and returned a live response on 26 July 2026. Sources: National Land Code (Act 828) Part Six ss.93-101 • Strata Titles Act 1985 s.4C, Part IVA • Local Government Act 1976 (Act 171) Part XV • Penang rates: PTG Pulau Pinang

Cukai Tanah, Cukai Petak, Cukai Pintu: What Each One Is

These three terms get used interchangeably in conversation and they are not the same tax. Sorting them out is worth doing once.

Cukai tanah (quit rent)

A state land tax under Part Six of the National Land Code (Act 828, Revised 2020). The statute itself never uses the phrase "quit rent" — it simply says "rent". Section 96 sets the basis: it is computed as a rate per unit of land area, not on value. That is the single most important structural difference from assessment. It falls due in full on 1 January and goes into arrears on 1 June (s.94(2)). Unpaid rent triggers a Form 6A demand under s.97, and s.100 allows forfeiture of the land to the State Authority if the full sum is not tendered.

Cukai petak (parcel rent)

The strata equivalent, under Strata Titles Act 1985 s.4C and Part IVA. Section 23C(8)(a) sets the basis as a rate per square metre for each parcel, and s.23C(9) rounds it up to the nearest ringgit. It comes into force state by state, only when the Minister appoints a date by gazette notification.

The part worth understanding: parcel rent replaces the quit rent on the master lot. It is not a new additional tax. Before it, the whole lot's quit rent was billed to the developer or management body and recovered from you through maintenance charges. After it, you are billed directly.

State	Parcel rent in force from	Gazette
Pahang	1 January 2023	P.U.(B) 645/2022
Kedah	1 January 2024	P.U.(B) 430/2023
Johor	1 January 2025	P.U.(B) 480/2024
Selangor	In force	Implemented per PTG Selangor; exact gazette number not verified

Cukai taksiran / cukai pintu (assessment)

A local council tax under Part XV of the Local Government Act 1976. Section 127 lets a council impose rates with State Authority approval, which is why every council publishes its own percentages. Section 130(1) is the one to know: rates may be assessed on annual value or improved value, as the State Authority determines. Annual-value rating is capped at 35% (s.130(2)(a)) and improved-value rating at 5% (s.130(3)(a)).

Payment is half-yearly in advance, in January and July (s.133), becoming an arrear at the end of February and the end of August (s.147). If the yearly rate comes to less than RM5, nothing is payable at all (s.136).

Which Tax Applies To You

You own	Cukai tanah	Cukai petak	Cukai taksiran
Landed property on an individual title	Yes, to the Land Office	No	Yes, to the council
Strata parcel, state with parcel rent in force	No, replaced	Yes, to the Land Office	Yes, to the council
Strata parcel, state without parcel rent	Indirectly, through maintenance charges	No	Yes, billed to you directly

Why Johor Bahru's Percentages Look Wrong

MBJB's published rates run from 0.03% to 0.24%, against 4% to 10% at most other councils. That is not an error and not a typo. MBJB rates on improved value — capital value — rather than annual value, which section 130(1) expressly permits. Its own FAQ sets out the formula as Nilai Tambah multiplied by the category percentage, and describes Nilai Tambah as being built from land value plus building value.

So 0.08% of a RM500,000 house is RM400 a year, which is a realistic Johor Bahru bill. Applying an annual-value formula to a JB property would overstate the charge by roughly two orders of magnitude. This calculator labels which basis each council uses for exactly that reason.