RPGT Calculator Malaysia 2026 – Real Property Gains Tax (CKHT)
If you need legal advice on RPGT/CKHT, SPA, discharge of charge, or property transactions, please contact The Law Chambers of Gurvin.
| Citizen / PR (Part I) | MY Company (Part II) | Foreigner / Foreign Co (Part III) | |
|---|---|---|---|
| RPGT Rate | 0% | 0% | 0% |
| Chargeable Gain | RM 0.00 | RM 0.00 | RM 0.00 |
| Exemption | RM 0.00 | - | - |
| Net Chargeable Gain | RM 0.00 | RM 0.00 | RM 0.00 |
| RPGT Payable | RM 0.00 | RM 0.00 | RM 0.00 |
Show rates used
Holding Period Mapping
- Within two years
- In the third year
- In the fourth year
- In the fifth year
- In the sixth year and thereafter
Notes (as provided)
- 1.1.2014–31.12.2018: sixth year and thereafter (Part I) = 0%
- 1.1.2019–31.12.2021: sixth year and thereafter (Part I) = 5%
- 1.1.2022 and thereafter: sixth year and thereafter (Part I) = Nil
Regime Determination
- Rates are selected based on the Disposal Date falling within the regime periods stated.
- Then the correct holding-period row is applied.
Selling a property in Malaysia may result in Real Property Gains Tax (RPGT), known in Bahasa Malaysia as Cukai Keuntungan Harta Tanah (CKHT).
Use our RPGT Calculator Malaysia 2026 to obtain an initial estimate of the RPGT that may be payable when disposing of real property in Malaysia.
The calculator takes into account information such as the property’s acquisition price, disposal price, acquisition and disposal dates, applicable expenses, disposer category and relevant RPGT rate.
An RPGT calculator is useful for initial planning, but the actual tax position can depend on the circumstances of the transaction, allowable expenditure, exemptions and the application of the Real Property Gains Tax Act 1976 (Act 169).
What Is RPGT in Malaysia?
Real Property Gains Tax, or RPGT, is a tax imposed on gains arising from the disposal of chargeable assets under the Real Property Gains Tax Act 1976.
In simple terms, RPGT may arise where a person disposes of real property and makes a chargeable gain.
RPGT is imposed on the disposer in the year of assessment in which the disposal takes place. HASIL states that persons potentially subject to RPGT include individuals, companies, partnerships, societies, trustees and other chargeable persons in relation to chargeable assets situated in Malaysia.
You can refer to the official HASIL RPGT/CKHT information portal for current guidance.
Our RPGT Malaysia calculator is designed to help property owners understand the possible tax implication before completing a disposal.
RPGT Rates in Malaysia for 2026
The applicable RPGT rate depends principally on the category of disposer and how long the chargeable asset has been held.
HASIL divides disposers into three categories under Schedule 5 of the RPGT Act.
Malaysian citizens, permanent residents and other Part I disposers
For disposals subject to the rates currently effective from 1 January 2022:
| Holding Period | RPGT Rate |
|---|---|
| Within 3 years | 30% |
| 4th year | 20% |
| 5th year | 15% |
| 6th year onwards | 0% |
Accordingly, an individual Malaysian citizen disposing of a property in the sixth year or later is currently subject to a 0% RPGT rate under the applicable Part I rates.
This is an important reason why the acquisition date and disposal date must be correctly entered into an RPGT calculator.
Malaysian companies and other Part II disposers
For Malaysian incorporated companies, trustees and certain registered bodies:
| Holding Period | RPGT Rate |
|---|---|
| Within 3 years | 30% |
| 4th year | 20% |
| 5th year | 15% |
| 6th year onwards | 10% |
Non-citizens, non-permanent residents and Part III disposers
The current rates for Part III disposers are:
| Holding Period | RPGT Rate |
|---|---|
| Within 5 years | 30% |
| 6th year onwards | 10% |
Part III includes, among others, individuals who are neither Malaysian citizens nor permanent residents and companies not incorporated in Malaysia.
Always check the current official HASIL RPGT rates before relying on an estimate.
How to Calculate RPGT in Malaysia
People searching how to calculate RPGT sometimes assume the calculation is simply:
Selling price − purchase price × RPGT rate.
The actual RPGT calculation in Malaysia can be more involved.
Broadly, the calculation involves determining the disposal price and acquisition price under the RPGT Act, taking into account applicable permitted expenses, incidental costs, exemptions and other statutory adjustments.
A simplified illustration is:
Disposal Price
− Allowable Disposal Expenses
− Acquisition Price / Relevant Acquisition Costs
= Chargeable Gain before applicable exemptions
The applicable exemption or relief is then considered before the relevant RPGT rate is applied.
Our RPGT calculator Malaysia provides an estimate based on the information entered. It should not be treated as a formal tax assessment.
RPGT Calculation Example
Consider this simplified RPGT calculation example.
A Malaysian citizen purchased a property for RM500,000 and later sold it for RM650,000.
Assume, purely for illustration, that RM20,000 of qualifying costs and expenses are taken into account.
The simplified calculation would be:
RM650,000 − RM500,000 − RM20,000 = RM130,000
This produces a gain of RM130,000 before considering the applicable individual exemption and any other relevant adjustments.
If the disposal occurred during a holding period for which the applicable RPGT rate was 20%, the tax would not simply be RM130,000 × 20% without first considering applicable exemptions and statutory adjustments.
This is why a proper RPGT calculation should take into account more than the difference between the original purchase price and selling price.
RPGT Exemption for Individuals
An important part of calculating RPGT is determining whether an exemption applies.
Under paragraph 2 of Schedule 4 of the RPGT Act, HASIL states that an individual disposing of the whole share owned is entitled to an exemption of:
RM10,000 or 10% of the chargeable gain, whichever is greater.
For example, if the chargeable gain before this exemption were RM130,000:
10% × RM130,000 = RM13,000
Because RM13,000 is greater than RM10,000, RM13,000 would be the relevant exemption in this simplified example.
The actual calculation must nevertheless be based on the applicable provisions and circumstances of the disposal.
Once-in-a-Lifetime Private Residence Exemption
Section 8 of the Real Property Gains Tax Act 1976 also provides an important exemption relating to the disposal of a private residence.
HASIL states that an eligible individual may elect for an exemption on gains from the disposal of a private residence once in a lifetime. The exemption is subject to conditions, including that the individual is a Malaysian citizen or permanent resident and that the property qualifies as a private residence.
The election is made electronically using Form CKHT 3 through e-CKHT, and HASIL states that the election is irrevocable.
Therefore, property owners should consider carefully whether to exercise the exemption for a particular disposal rather than assuming that it should automatically be used.
See the official HASIL RPGT exemption guidance for current requirements.
What Expenses Can Affect an RPGT Calculation?
When using an RPGT calculator, it is important not to assume that every expense incurred in connection with a property is automatically deductible.
The RPGT Act contains provisions governing the determination of disposal price, acquisition price, chargeable gain and permitted expenses.
Depending on the circumstances and statutory requirements, relevant expenditure may include certain costs incurred in acquiring or disposing of the asset and qualifying expenditure that enhances or preserves the value of the asset.
Supporting documents are important.
Property owners should therefore retain relevant records such as the original Sale and Purchase Agreement, legal invoices, receipts and other documentation relating to the acquisition, improvement and disposal of the property.
HASIL’s CKHT system states that records and documents used in tax computations must be retained for seven years.
What Is CKHT and Is It the Same as RPGT?
CKHT stands for Cukai Keuntungan Harta Tanah, which is the Bahasa Malaysia term associated with Real Property Gains Tax.
Therefore, someone searching for a CKHT calculator or CKHT calculation is generally looking for the same type of property gains tax calculation referred to in English as RPGT.
The governing legislation is the Akta Cukai Keuntungan Harta Tanah 1976 / Real Property Gains Tax Act 1976.
For SEO and user convenience, our calculator may therefore be described as both an RPGT Calculator Malaysia and a CKHT calculator, although RPGT is the principal term used on this page.
CKHT Filing and MyTax
RPGT compliance does not end with determining the estimated tax.
HASIL’s current procedure requires CKHT returns to be submitted electronically through e-CKHT in MyTax. HASIL states that paper CKHT returns are no longer accepted; a paper submission without subsequent e-CKHT submission is treated as a failure to submit the return.
The applicable CKHT forms depend on whether the person is the disposer or acquirer and the circumstances of the transaction.
Property sellers should therefore distinguish between:
calculating the estimated RPGT and complying with the applicable CKHT filing requirements.
Use the official HASIL MyTax portal for the electronic process.
RPGT Retention by the Purchaser
Another important feature of a Malaysian property disposal is the amount that may have to be retained and remitted by the acquirer under section 21B of the Real Property Gains Tax Act 1976.
This is different from the final RPGT liability.
According to HASIL’s current guidance, the applicable retention/remittance rates include:
| Disposer Category | Retention/Remittance |
|---|---|
| Part I | 3% |
| Part II – disposal within 3 years | 5% |
| Part II – 4th year onwards | 3% |
| Part III | 7% |
HASIL states that the acquirer is generally required to remit the relevant amount within 60 days after the date of disposal.
The amount retained is used towards payment of the tax imposed on the disposer.
This is why the RPGT rate and section 21B retention rate should not be confused. A seller seeing 3%, 5% or 7% retained from the consideration should not assume that this represents the final RPGT calculation.
Selling a Property in Kuala Lumpur or Selangor?
An RPGT calculator can estimate the potential tax, but a property sale involves considerably more than calculating RPGT.
The Law Chambers of Gurvin assists with property and conveyancing transactions in Kuala Lumpur, Selangor and Negeri Sembilan, including the preparation and review of Sale and Purchase Agreements and related conveyancing documentation.
In a subsale transaction, the solicitor may need to deal with matters such as the SPA, title and land searches, redemption of an existing loan, discharge of charge or reassignment, CKHT documentation, transfer documentation, financing documentation and completion arrangements depending on the transaction.
If you are using this RPGT Calculator Malaysia 2026 because you are preparing to sell a property, you may contact our firm for a quotation for the legal work relating to the sale.
RPGT Calculator Malaysia – Important Limitations
The result generated by this RPGT calculator is an estimate only.
The final tax position may differ because of factors including the precise acquisition and disposal dates, disposer category, acquisition price, disposal price, permitted expenses, exemptions, previous transfers, inherited property, gifts, transfers between family members, real property company issues and other circumstances governed by the RPGT Act.
For unusual or high-value transactions, the underlying documents should be reviewed rather than relying solely on an online calculator.
Frequently Asked Questions
What is RPGT in Malaysia?
RPGT is Real Property Gains Tax, a tax imposed under the Real Property Gains Tax Act 1976 on chargeable gains arising from the disposal of chargeable assets such as real property in Malaysia.
How do I calculate RPGT in Malaysia?
The calculation generally requires the disposal price, acquisition price, applicable permitted expenses and adjustments, exemptions and the RPGT rate applicable to the disposer and holding period. An RPGT calculator can provide an estimate, but the actual calculation depends on the transaction.
What is the RPGT rate for a Malaysian citizen in 2026?
For a Part I disposer such as an individual Malaysian citizen, the current rates are 30% for disposal within the first three years, 20% in the fourth year, 15% in the fifth year and 0% from the sixth year onwards.
Is RPGT 0% after five years in Malaysia?
For Part I disposers, including individual Malaysian citizens, the applicable rate from the sixth year onwards is currently 0%. Different rates apply to Part II and Part III disposers.
What is the difference between RPGT and CKHT?
There is no separate tax in this context. RPGT means Real Property Gains Tax, while CKHT refers to Cukai Keuntungan Harta Tanah, the Bahasa Malaysia terminology.
Is there an RPGT exemption in Malaysia?
Yes. Various exemptions may apply. For an individual disposing of the whole share owned, the paragraph 2 Schedule 4 exemption is RM10,000 or 10% of the chargeable gain, whichever is greater. Eligible Malaysian citizens and permanent residents may also elect for a once-in-a-lifetime private residence exemption subject to the statutory conditions.
Who files CKHT when a property is sold?
Both the disposer and acquirer have relevant obligations under the RPGT framework. Current CKHT return submissions are made electronically through e-CKHT in MyTax.
Is the amount retained by the purchaser my final RPGT?
Not necessarily. The amount retained and remitted under section 21B is not the same as the final RPGT liability. The final liability depends on the actual chargeable gain, exemptions and applicable RPGT rate.
Disclaimer
The RPGT Calculator Malaysia and information on this page are provided for general information and estimation purposes only. They do not constitute legal, tax, accounting or financial advice. RPGT liability and CKHT requirements depend on the circumstances and documentation of each transaction. Users should verify current requirements with HASIL and obtain appropriate professional advice where necessary.