How it is calculated
- Disposal price = sale price − selling costs − renovation and improvement costs
- Acquisition price = purchase price + purchase costs
- Gain = disposal price − acquisition price. If this is zero or less, it is a loss and there is no RPGT.
- Individuals get an exemption of RM10,000 or 10% of the gain, whichever is higher. Companies do not.
- RPGT = chargeable gain × rate for the year you sold in
| Year of ownership | Citizen / PR | Malaysian company | Foreigner |
|---|---|---|---|
| Within 2 years | 30% | 30% | 30% |
| 3rd year | 30% | 30% | 30% |
| 4th year | 20% | 20% | 30% |
| 5th year | 15% | 15% | 30% |
| 6th year onward | 0% | 10% | 10% |
These are the Schedule 5 rates in force since 1 January 2022. The “year” is counted from the date acquired, so selling exactly 2 years after buying is still within 2 years. The once-in-a-lifetime exemption for one private residence clears the whole gain for citizens and PRs who elect it.
Since 1 January 2025 RPGT is self-assessed, and returns are filed through e-CKHT within 60 days of the sale. This is an estimate only. For the stamp duty you paid when buying, see the stamp duty calculator.
Worked example
A citizen bought on 1 June 2022 and sold on 1 March 2026, the 4th year (20%):
- Disposal price: RM700,000 − RM25,000 − RM40,000 = RM635,000
- Acquisition price: RM500,000 + RM15,000 = RM515,000
- Gain: RM120,000; exemption: 10% = RM12,000
- Chargeable gain: RM108,000
- RPGT: RM108,000 × 20% = RM21,600
- The buyer retains 3% of RM700,000 = RM21,000, which counts towards the tax.
Why your number may differ
The exact day-count rule at each year boundary is not modelled beyond the anniversary date. Part-share sales, gifts, inherited property, non-cash prices and losses carried from other disposals are not covered. Only costs LHDN accepts can be deducted, and the final amount is what LHDN assesses.