RPGT Rates Malaysia 2026: Real Property Gains Tax by Holding Period
Last verified: 28 October 2026 against LHDN's RPGT rates page (LHDN shows it as last updated 23 June 2026). Short answer: For Malaysian citizens and permanent residents, RPGT is 30% on a sale within three years, 20% in the 4th year, 15% in the 5th year and 0% from the 6th year [LHDN RPGT rates]. Malaysian companies pay 10% from the 6th year, and foreigners pay 30% up to the 5th year and 10% after that [LHDN RPGT rates].
Talreon is an independent publisher and is not affiliated with LHDN (Lembaga Hasil Dalam Negeri Malaysia, the Inland Revenue Board). This page explains the process in our own words; the agency's own website and notices are the final word.
Current RPGT rates (disposals from 2022 for individuals, from 2019 for others)
| When you sell | Individuals (citizens, PRs) and partnerships | Malaysian companies, trustees, registered bodies | Non-citizens who are not PRs, foreign companies |
|---|---|---|---|
| Within 3 years | 30% | 30% | 30% |
| In the 4th year | 20% | 20% | 30% |
| In the 5th year | 15% | 15% | 30% |
| 6th year and after | 0% | 10% | 10% |
The three columns follow Parts I, II and III of Schedule 5 of the Real Property Gains Tax Act 1976 [LHDN RPGT rates].
How the 6th-year rate for individuals has changed
| Disposal period | 6th year and after (individuals) |
|---|---|
| 1 Jan 2014 to 31 Dec 2018 | 0% |
| 1 Jan 2019 to 31 Dec 2021 | 5% |
| From 1 Jan 2022 | 0% |
Source: [LHDN RPGT rates]. LHDN also lists exemption orders that applied to 2010–2013 disposals.
Working out your holding period
The rate depends on the time between the date you acquired the property and the date you disposed of it. Dates of acquisition and disposal have their own rules (for example, the date of the sale agreement), so confirm the dates for your case with LHDN or your tax adviser.
To see how much profit you made before tax, try the ROI calculator. Any figure it gives is an estimate, not your RPGT assessment.
Next steps
- Find your column in the table above and your holding period [LHDN RPGT rates].
- Work out the chargeable gain (sale price less purchase price and allowable costs) with your lawyer or tax agent.
- Your lawyer normally handles the RPGT forms and any amount retained from the sale price; check the current filing rules with LHDN.
Frequently asked questions
Do Malaysians pay RPGT after 5 years?
No. From 1 January 2022, individuals in Part I (such as Malaysian citizens) pay 0% when they sell in the 6th year or later, according to LHDN.
What RPGT does a company pay after 5 years?
A company incorporated in Malaysia pays 10% from the 6th year.
What RPGT do foreigners pay?
30% for a sale within the first five years and 10% from the 6th year.
Is the rate based on the profit or the price?
RPGT is a tax on the chargeable gain (the profit), at the rate for your category and holding period.
Where to check it yourself
Talreon is not affiliated with LHDN (Lembaga Hasil Dalam Negeri Malaysia, the Inland Revenue Board). Figures and steps on this page were checked against the linked pages on 28 October 2026. Read our editorial and review process and figures update log. Spotted something out of date? Email support@talreon.com with the page address.
Change log: 28 October 2026 – first published. Educational information only; not tax, financial or legal advice.