According to the Real Property Gains Tax Act 1976, RPGT is a form of Capital Gains Tax in Malaysia levied by the Inland Revenue (LHDN). It is chargeable upon profit made from the sale of the property where the resale price is higher than the purchase price.
Below is a table on updated RPGT Rates since January 2019
| RPGT Rates(Disposal) | Individuals (Citizens & PRs) | Individuals (Non- Citizens & Foreigners) | Companies |
| 1st year | 30% | 30% | 30% |
| 2nd year | 30% | 30% | 30% |
| 3rd year | 30% | 30% | 30% |
| 4th year | 20% | 30% | 20% |
| 5th year | 15% | 30% | 15% |
| 6th year onwards | 5% | 10% | 10% |
The tax is taxable only on net profits after minusing all other misc fees like
- Legal fees, accounting fees, surveyor’s fee, etc
- Real estate agent’s commission
- Administrative fees
- Repair or renovation cost
- Advertising cost for disposal
- Property management fee
