RPGT Calculator Malaysia (Real Property Gains Tax)
Estimate the LHDN Real Property Gains Tax (RPGT / CKHT) payable when selling property in Malaysia.
Legal fees, stamp duty, major upgrades on purchase
Agent commissions, legal fees, valuation on sale
Number of years between purchase and disposal
Estimated RPGT Payable
RM34,560.00
A Pro score for tax impact, taxable gain, holding period, and exemption signals.
AI verdict
REVIEW
Costs need review before committing. Check assumptions and documents.
Keep SPA, loan, valuation, receipt, and tax documents together.
58
out of 100
7.7%
RM 34,560
RM 115,200
Main reason
- Costs need review before committing. Check assumptions and documents.
Watch-outs
- Estimated transaction cost is a meaningful share of the property value.
How to improve the decision
- Keep SPA, loan, valuation, receipt, and tax documents together.
- Budget extra cash for disbursements, searches, bank charges, and professional advice.
- Confirm holding period and exemption eligibility before filing.
AI explanation
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My RPGT estimate
Purchase price RM300,000, selling price RM450,000, holding period 3 years, net taxable gain RM115,200, RPGT RM34,560.
Educational planning tips only, not licensed financial advice.
Formula Breakdown
- Gross Chargeable Gain = Disposal Price - Purchase Price - Acquisition/Enhancement Costs - Disposal Expenses
- Statutory Exemption (Citizens & PRs only) = Max(RM10,000, 10% of Gross Chargeable Gain)
- Net Taxable Gain = Gross Chargeable Gain - Statutory Exemption
- Tax Payable = Net Taxable Gain × RPGT Rate (determined by seller category and holding period)
Assumptions
- LHDN RPGT rates from Finance Act (2026 guidelines).
- Holding period starts from the date of the Sale and Purchase Agreement (SPA) to the date of disposal.
- Once-in-a-lifetime residential property exemption (Section 8, RPGT Act 1976) is not automatically applied here.
- Assumes property was not purchased before Jan 1, 2013 (where market valuation on 2013 is used as acquisition price).
This calculator provides estimates only. KiraSmart is not financial advice. Please verify with official sources or professionals before making decisions. Read full disclaimer
Rates last reviewed: 2026-05-20 · Accuracy: official
Frequently Asked Questions
Related Calculators
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KiraSmart RPGT Estimate Report
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Input Details
| Seller Category | Citizen / PR |
| Purchase Price | RM 300,000.00 |
| Disposal Price | RM 450,000.00 |
| Acquisition Costs | RM 10,000.00 |
| Disposal Expenses | RM 12,000.00 |
| Holding Period | 3 Years |
| Tax Rate | 30% |
Calculation Results
| RPGT Tax Payable | RM34,560.00 |
| Gross Chargeable Gain | RM128,000.00 |
| Statutory Exemption | RM12,800.00 |
| Net Taxable Gain | RM115,200.00 |
Additional Notes (Handwritten)
This report was automatically generated by KiraSmart.my for estimation and general reference only. It does not constitute formal financial advice. Users are advised to verify values with relevant official bodies.
© 2026 KiraSmart. All rights reserved.
What is RPGT in Malaysia? (Real Property Gains Tax)
In Malaysia, Real Property Gains Tax (RPGT) is a capital gains tax charged by the Inland Revenue Board (LHDN) on profits made from selling real property (such as residential houses, land, or commercial buildings) or shares in a Real Property Company (RPC).
1. Tiered Rates by Holding Period
The RPGT rate decreases the longer you hold the property. Malaysian citizens pay 30% RPGT if disposed of within the first 3 years, 20% in the 4th year, 15% in the 5th year, and 0% in the 6th year onwards.
2. Individual Statutory Exemption
Individuals who are citizens or PRs are entitled to a statutory tax exemption of RM10,000 or 10% of the gross chargeable gain (whichever is higher) to reduce the net taxable gain.
3. Allowable Expense Deductions
You can legally minimize your chargeable gain by deducting allowable expenses, including purchase and sale legal fees, stamp duties, agent commissions, and major structural home improvements.