Shop lot in Kuala Lumpur and Selangor, MCE Malaysia Commercial Expert
Free calculator · 2026 rates

RPGT calculator Malaysia 2026

How much Real Property Gains Tax you pay when you sell a shoplot, based on who you are and how long you held it.

How long you held it

RPGT estimate

RPGT payable
RM 75,600
Chargeable gain
RM 420,000
ExemptionRM 10,000 or 10% of the gain, whichever is higher
RM 42,000
RPGT rateIn the 4th year
20%
Net gain after RPGT
RM 344,400

General information based on current Finance Act rates. Exemptions, retention sums and filing deadlines depend on your case; check with a tax adviser or LHDN.

For reference only, not legal, tax or financial advice. Rates can change; confirm with your lawyer, bank, tax adviser or LHDN before you sign or pay.

Formula

How it works

Chargeable gain = selling price − selling costs − purchase price − purchase costs.

DisposalCitizen or PRCompanyNon-citizen
Within 3 years30%30%30%
4th year20%20%30%
5th year15%15%30%
6th year onwards0%10%10%

Individuals (citizens, PRs and non-citizens) get an exemption of RM 10,000 or 10% of the chargeable gain, whichever is higher. Companies do not. Tax = (chargeable gain − exemption) × rate. Rates follow the current Finance Act; check with a tax adviser.

Worked example

A Malaysian bought a shoplot for RM 1,000,000 (RM 40,000 costs) and sells it in the 4th year for RM 1,500,000 (RM 40,000 costs):

  • Chargeable gain: RM 1,500,000 − RM 40,000 − RM 1,000,000 − RM 40,000 = RM 420,000
  • Exemption: 10% = RM 42,000 (higher than RM 10,000)
  • RPGT: 20% × RM 378,000 = RM 75,600; net gain RM 344,400
FAQ

Frequently asked questions

How long must I hold a shoplot to pay no RPGT?

For Malaysian citizens and PRs the RPGT rate is 0% when you sell from the 6th year onwards. Companies and non-citizens still pay 10% from the 6th year.

Which costs can I deduct from the gain?

Usually stamp duty and legal fees on purchase, and agent and legal fees on sale. What is allowed follows LHDN rules, so keep your receipts.

Do companies get the RPGT exemption?

No. The RM 10,000 or 10% exemption is only for individuals; companies are taxed on the full chargeable gain.

Do I pay RPGT if I sell at a loss?

No gain means no tax. The calculator shows RPGT of RM 0 when the gain is zero or negative, but you may still need to file with LHDN; check with a tax adviser.

Want the numbers for a real shop?

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