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.
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.
How it works
Chargeable gain = selling price − selling costs − purchase price − purchase costs.
| Disposal | Citizen or PR | Company | Non-citizen |
|---|---|---|---|
| Within 3 years | 30% | 30% | 30% |
| 4th year | 20% | 20% | 30% |
| 5th year | 15% | 15% | 30% |
| 6th year onwards | 0% | 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
Frequently asked questions
How long must I hold a shoplot to pay no RPGT?
Which costs can I deduct from the gain?
Do companies get the RPGT exemption?
Do I pay RPGT if I sell at a loss?
Related guides
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