Malaysia Real Property Gains Tax (RPGT) Rates

Malaysian Citizens and Partnerships

Disposal Period	Rate (%)
	1.1.2010-31.12.2011	1.1.2012-31.12.201	1.1.2013-31.12.2013	1.1.2014-31.12.2018	1.1.2019-31.12.2021	1.1.2022 -present
Within 2 years	5	10	15	30	30	30
In the 3rd year	5	5	10	30	30	30
In the 4th year	5	5	10	20	20	20
In the 5th year	5	5	10	15	15	15
In the 6 year and thereafter	–	–	–	0	5	–

Malaysian Companies, Trusts and Registered Entities

Disposal Period	Rate (%)
	1.1.2010-31.12.2011	1.1.2012-31.12.201	1.1.2013-31.12.2013	1.1.2014-31.12.2018	1.1.2019 -present
Within 2 years	5	10	15	30	30
In the 3rd year	5	5	10	30	30
In the 4th year	5	5	10	20	20
In the 5th year	5	5	10	15	15
In the 6 year and thereafter	–	–	–	0	10

Non-Residents and Foreign Companies

Disposal Period	Rate (%)
	1.1.2010-31.12.2011	1.1.2012-31.12.201	1.1.2013-31.12.2013	1.1.2014-31.12.2018	1.1.2019 -present
Within 2 years	5	10	15	30	30
In the 3rd year	5	5	10	30	30
In the 4th year	5	5	10	30	30
In the 5th year	5	5	10	30	30
In the 6 year and thereafter	–	–	–	5	10

**Last Updated on 07.08.2025