RPGT Calculator Malaysia 2026
Property Details
Legal fees, agent commission, stamp duty, renovation & valuation costs.
Section 8, RPGT Act — citizen/PR only. Irrevocable election via CKHT 3 form.
RPGT Breakdown
Disposal Summary
Tax Payable
Additional Info
RPGT Rate Reference (Schedule 5)
Part I: Citizen / PR
| Holding Period | Rate |
|---|---|
| Within 2 years | 30% |
| Year 3 | 20% |
| Year 4 | 15% |
| Year 5 | 10% |
| Year 6+ | 0% |
Part II: MY Company
| Holding Period | Rate |
|---|---|
| Within 2 years | 30% |
| Year 3 | 20% |
| Year 4 | 15% |
| Year 5 | 10% |
| Year 6+ | 10% |
Part III: Foreigner / Foreign Co
| Holding Period | Rate |
|---|---|
| Within 5 years | 30% |
| Year 6+ | 10% |
Exemptions
| Type | Amount |
|---|---|
| Individuals (Para 2, Sch 4) | RM10,000 or 10% of gain |
| Private residence (s.8) | Full exemption (once) |
Acquirer Retention (s.21B)
| Disposer | Rate |
|---|---|
| Citizen / PR / MY Co | 3% |
| Foreigner / Foreign Co | 7% |
Source: LHDN RPGT Rates • LHDN Exemptions • LHDN Retention
Related: Stamp Duty Calculator • Net Cashflow Calculator • Rental Income Tax Calculator
About This RPGT Calculator
This free RPGT calculator computes the Real Property Gains Tax (Cukai Keuntungan Harta Tanah / CKHT) you'll owe when selling property in Malaysia. It covers all disposer types — Malaysian citizens, permanent residents, Malaysian companies, and foreigners — and applies the correct rate from Schedule 5 of the RPGT Act 1976 based on your holding period.
RPGT is Malaysia's capital gains tax on property. The holding period starts from the date of the Sale and Purchase Agreement (SPA) for the acquisition and ends at the SPA date for the disposal. For citizens and PRs, the rate drops to 0% after 6 years of ownership — making long-term holds completely tax-free on capital gains. Foreigners and foreign companies pay 30% within 5 years and 10% thereafter, with no zero-rate threshold.
The calculator also factors in the automatic exemption under Paragraph 2, Schedule 4: individuals receive an exemption of RM 10,000 or 10% of the chargeable gain, whichever is higher. For the once-in-lifetime private residence exemption under Section 8, tick the checkbox — this waives RPGT entirely on your principal home (irrevocable election via CKHT 3 form). For a full guide, see our RPGT Malaysia 2026 Guide.
How RPGT Is Calculated
RPGT formula: Chargeable Gain = Sale Price − Purchase Price − Allowable Expenses − Exemption. Allowable expenses include legal fees, stamp duty, agent commission, renovation costs (with receipts), and valuation fees incurred at purchase or sale. The exemption (RM 10K or 10% of gain) is deducted automatically. The applicable RPGT rate is then applied to the remaining taxable gain. Additionally, the buyer (acquirer) must retain 3% of the sale price (7% for foreign disposers) under Section 21B and remit it to LHDN as an advance — refundable if actual RPGT is lower.
Worked Examples
Example 1: Citizen Selling After 3 Years (RM 200K Gain)
| Purchase Price | RM 500,000 |
| Sale Price | RM 700,000 |
| Allowable Expenses | RM 15,000 (legal + agent + stamp duty) |
| Chargeable Gain | RM 700K − RM 500K − RM 15K = RM 185,000 |
| Exemption (10% of gain) | RM 18,500 |
| Taxable Gain | RM 185K − RM 18.5K = RM 166,500 |
| RPGT Rate (Year 3, citizen) | 20% |
| RPGT Payable | RM 33,300 |
Example 2: Citizen Selling After 6+ Years (RM 300K Gain)
| Purchase Price | RM 400,000 |
| Sale Price | RM 700,000 |
| RPGT Rate (Year 6+, citizen/PR) | 0% |
| RPGT Payable | RM 0 |
Citizens and PRs holding property for 6+ years pay zero RPGT — the entire gain is tax-free.
Example 3: Foreigner Selling After 4 Years (RM 150K Gain)
| Purchase Price | RM 1,000,000 |
| Sale Price | RM 1,150,000 |
| Allowable Expenses | RM 30,000 |
| Chargeable Gain | RM 1,150K − RM 1,000K − RM 30K = RM 120,000 |
| Exemption (10%) | RM 12,000 |
| Taxable Gain | RM 108,000 |
| RPGT Rate (Year 4, foreigner) | 30% |
| RPGT Payable | RM 32,400 |
| Acquirer Retention (7%) | RM 80,500 (refundable excess: RM 48,100) |
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