Max Property

RPGT calculator

Estimate the Real Property Gains Tax (RPGT) on selling a property in Malaysia. Fill in the details and the result updates as you type.

1. Who is selling?

Choose the category that matches the seller. This decides the RPGT rates.

2. Property details
RM
RM

Use the date of the sale and purchase agreement.

3. Allowable costs

Only enter costs that qualify under the RPGT Act and that you can prove. Not every property expense can be deducted. Leave a field blank if there is none.

RM
RM
RM
RM
RM
4. Exemption

Only for Malaysian citizens and permanent residents who are individuals (Part I).

RPGT rates (Schedule 5)

Disposal periodPart IPart IIPart III
Within 3 years30%30%30%
4th year20%20%30%
5th year15%15%30%
6th year onwards0%10%10%

Your RPGT estimate

Complete the required fields to see your estimate.

6 fields still need an answer

Seller category
—
Holding period
—
Applicable RPGT rate
—
Disposal price
—
Acquisition price
—
Total allowable expenses
—
Adjusted gain
—
Applicable exemptionNone (not available to companies and other bodies)
—
Chargeable gain
—
Estimated RPGT payableChargeable gain × 0%
—

This is an indicative estimate based on the Real Property Gains Tax Act 1976 and Schedule 5. Actual RPGT depends on LHDN's assessment, your eligibility for exemptions and the documents you submit. It is not tax advice.

The retention sum a purchaser may have to withhold under section 21B is a separate matter. It is not calculated here and is not the same as the RPGT payable.

Complete all fields6 fields still need an answer

How this is calculated

  • Adjusted gain = disposal price − acquisition price − allowable expenses.
  • The holding period is counted from the acquisition SPA date to the disposal SPA date using anniversaries, not by subtracting calendar years. A disposal on an anniversary stays in the earlier period.
  • Individuals get an exemption of the higher of RM10,000 or 10% of the gain, never more than the gain. Companies, trustees and other bodies do not.
  • Chargeable gain = adjusted gain − exemption. RPGT = chargeable gain × the rate for your category and holding period.
  • If there is no positive chargeable gain, RPGT is RM 0.
  • The private residence exemption is optional, only for Part I individuals, and only applies if you tick it.