RPGT Calculator Malaysia
Estimate your Real Property Gains Tax by holding period and seller category, with exemptions — updated for 2026 rates.
Seller Category
Estimate only, based on the LHDN RPGT rate table by holding period and seller category, the RM10,000-or-10%-of-gain individual exemption, and the once-in-a-lifetime private residence exemption. Does not include the low-cost-housing (≤RM200k) carve-out or Budget 2026's self-assessed retention-sum filing mechanics. Verify with a tax agent or LHDN before relying on this figure for a transaction.
RPGT Rates by Holding Period
| Holding Period | Citizen/PR | Company | Foreigner |
|---|---|---|---|
| Year 1 – 3 | 30% | 30% | 30% |
| Year 4 | 20% | 20% | 30% |
| Year 5 | 15% | 15% | 30% |
| Year 6+ | 0% | 10% | 10% |
Selling and want the full breakdown, worked examples, and filing deadlines? Read our complete RPGT guide for sellers.
Frequently Asked Questions
What is RPGT and how is it calculated?
Real Property Gains Tax (RPGT) is a tax on the profit made from selling a property in Malaysia. It is calculated on the chargeable gain (disposal price minus acquisition price and allowable costs like legal fees and agent commission), taxed at a rate that depends on how long you held the property and your seller category — Malaysian citizen/PR individual, company, or non-citizen/foreigner.
What are the current RPGT rates in Malaysia?
For Malaysian citizens and permanent residents (individuals): 30% in years 1–3, 20% in year 4, 15% in year 5, and 0% from year 6 onward. Companies pay the same rates through year 5 but 10% (not 0%) from year 6 onward. Non-citizens and foreign companies pay a flat 30% for years 1–5, dropping to 10% from year 6 onward. These rates have been in force since 1 January 2022 and are unchanged by Budget 2025 or Budget 2026.
What RPGT exemptions can I claim?
Individuals (citizens, PR, and foreigners alike — not companies) get an automatic exemption of RM10,000 or 10% of the chargeable gain, whichever is greater, on every disposal. Malaysian citizens and PRs also get a once-in-a-lifetime full exemption on the disposal of one private residence — this election is irrevocable, so use it on your highest-gain property. Transfers between spouses, parent and child, or grandparent and grandchild are also fully exempt.
Is this calculator accurate for my specific sale?
This calculator estimates RPGT liability using the official LHDN rate table and the two most common exemptions. It does not cover the low-cost-housing (RM200,000 and below) carve-out for citizens at year 6+, or the buyer's retention-sum withholding mechanics introduced under Budget 2026 — those are separate from the tax amount itself. Confirm your final figure with a tax agent or LHDN, and note that RPGT filing (Form CKHT) is due within 60 days of disposal.