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 (all individuals, not companies) = 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
Information last reviewed: 2026-05-20 · Result type: official-rate implementation
Frequently Asked Questions
What is Real Property Gains Tax (RPGT) in Malaysia?
Are Malaysian Citizens exempt from RPGT?
What expenses can I deduct to reduce my taxable RPGT gain?
Related Calculators
Real Property Gains Tax (RPGT) — known in Bahasa Malaysia as Cukai Keuntungan Harta Tanah (CKHT) — is a capital gains tax administered by the Inland Revenue Board (LHDN) on profits made from disposing of real property or shares in a Real Property Company (RPC) in Malaysia.
If you sell your property at a profit, RPGT applies to the chargeable gain (not the total sale price). The tax rate depends on how long you held the property and your citizenship category.
RPGT Rates 2026 (LHDN)
| Holding Period | Malaysian Citizen & PR | Local Company | Foreigner |
|---|---|---|---|
| Year 1 – 3 | 30% | 30% | 30% |
| Year 4 | 20% | 20% | 30% |
| Year 5 | 15% | 15% | 30% |
| Year 6 onwards | 0% | 10% | 10% |
Source: LHDN Real Property Gains Tax Act 1976 (Finance Act amendment 2022, applicable for 2026).
How is the Holding Period Counted?
The holding period starts from the date of the Sale and Purchase Agreement (SPA) of the original purchase, and ends on the date of the SPA of disposal. It is not based on the date of title transfer (MOT).
- If you bought on 15 March 2020 and sell on 20 April 2023 → disposal is in Year 4.
- If you bought on 1 January 2018 and sell on 10 February 2026 → disposal is in Year 7+ → 0% for Citizens/PRs.
Statutory Individual Exemption
Every individual is entitled to a statutory exemption on each disposal (Schedule 4, paragraph 2, RPGT Act 1976). The Act says “individual”, not “citizen”, so foreign individuals get it too — only companies are excluded:
This means even if your gain is RM50,000, your first RM5,000 (10%) is exempt, and the remaining RM45,000 is subject to tax. If the gain is RM8,000, the full RM8,000 is covered (since RM10,000 floor applies).
Separately, Malaysian citizens and PRs only may claim a once-in-a-lifetime full exemption on the disposal of one private residence (Section 8, RPGT Act 1976). This must be applied for via LHDN, and is the exemption foreigners do not get.
Allowable Deductions (Reduce Your RPGT)
You can deduct the following from your disposal proceeds to reduce your chargeable gain:
Acquisition Costs
- Purchase price
- Legal fees on purchase
- Stamp duty (MOT)
- Valuation fees
- Enhancement / renovation costs (capital improvements only)
Disposal Expenses
- Legal fees on sale
- Real estate agent commissions
- Advertising costs
- Valuation fees on disposal
Note: Routine maintenance, repairs, and furnishings are NOT deductible — only capital improvements that increase the property's value qualify.
How to File RPGT (CKHT)
- CKHT-1A: Filed by the disposer (seller). Must be submitted within 60 days of the date of disposal.
- CKHT-2A: Filed by the acquirer (buyer), confirming the 3% retention sum.
- Retention Sum: The buyer must retain 3% of the total disposal price and remit it to LHDN on behalf of the seller. This is an advance payment against potential RPGT.
- Forms and e-filing are available at MyTax (mytax.hasil.gov.my).