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Cukai Keuntungan Harta Tanah (CKHT) bagi pelupusan komersial mengikut tempoh pegangan dan jenis entiti.
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Real Property Gains Tax (RPGT)
Tax on the gain from disposing of a commercial property, by how long it was held and who the disposer is.
How this is calculated
The chargeable gain is the disposal price less the acquisition price less allowable costs. RPGT is that gain multiplied by the rate for the holding period and disposer category. A disposal within the first three years is taxed at 30 percent for every category. From the fourth year the rate steps down for citizens, permanent residents and Malaysian companies.
- Citizen or PR individual: 30% (years 1 to 3), 20% (year 4), 15% (year 5), 0% (year 6 and after).
- Malaysian company: 30% (years 1 to 3), 20% (year 4), 15% (year 5), 10% (year 6 and after).
- Non-citizen or foreign company: 30% (years 1 to 5), 10% (year 6 and after).
This does not apply the once-in-a-lifetime private-residence exemption or the RM10,000 / 10 percent individual exemption on the gain, which can reduce the tax for some disposers. It also assumes a loss is not used; if costs exceed the gain, no RPGT is due.
Rate source: Schedule 5, Real Property Gains Tax Act 1976, as published by the Inland Revenue Board (LHDN) RPGT rates page. Schedule current to the 1.1.2022 (Part I) and 1.1.2019 (Parts II and III) revisions. Guidance only, not tax advice. Confirm with LHDN. See /terms.