RPGT RATES

RPGT Rates Individuals Individuals Companies

(DISPOSAL) (Citizens & ( Non
Permanent Citizens &
Resident) Foriegners)
st
1 Year 30% 30% 30%
nd
2 Year 30% 30% 30%
rd
3 Year 30% 30% 30%

4th Year 20% 30% 20%

5th Year 15% 30% 15%
6th Year & beyond 5% 10% 10%

CALCULATION OF RPGT

(Disposal Price – Acquisition Price) x RPGT Rate

= RPGT
CALCULATION OF DISPOSAL PRICE
(RM)
Consideration Received (xx)
Less : Permitted Expenses:
Enhancement Cost (x)
Legal fees in defending (x)
title
Less: Incidental Cost:
Commission (x)
Legal Fees (x)
Advertisement Fees (x)
Disposal Price (xx)
 RPGT RATES

CALCULATION OF ACQUISITION PRICE

(RM)
Consideration Paid (xx)
Plus : Incidental Costs:-
Interest (applicable only prior to 1 (x)
January 2010)
Stamp Duty (x)
Commission (x)
Legal Fees (x)
Advertisement Fees (x)
Less: Recoveries:-
Insurance Compensation (x)
Compensation for Damages (x)
Deposit forfeited (x)
Acquisition Price (xx)

- Not applicable if the disposal price is equal to the Acquisition Price or lower that.

Individuals

o Citizen, Non – Citizen & Foriegners /have to pay RPGT according to their
chargeable gain.

Company

o Generally, the selling of shares by company is not subjected to RPGT

except Real Property Companies (RPC) which carries out real property
business as their core business.
o RPC company – if it has a real property / share equivalent to 75% of the
company’s total tangible assets.

EXEMPTION / TAX RELIEF

Individuals

An exemption of 10% of profit OR RM10,000.00 (whichever is higher) for

the following four scenarios:-
a) If an asset is transferred as a gift by a donor who is a Malaysian
citizen and the acquirers are either husband and wife, parent and
 RPGT RATES

children or grandparents and grandchildren. This exemption is not

applicable for transfers between siblings.
b) Once in a lifetime exemption on the chargeable gain on disposal
of 1 private residence by a Malaysian citizen or Permanent
Resident (PR).

Non- Citizen & Foreigner

c) If an asset is transferred between spouses, then the asset to be

disposed of must be owned by the husband or wife who is a
Malaysian citizen.
d) If an asset is transferred to a company, then the asset owner or
owner’s spouse must be a Malaysian citizen. If the asset is jointly
owned by 2 individuals, both need to be Malaysian citizens to
make the transfer.
- Homeowners who own low / medium cost house priced RM200,000.00
are exempted from the RPGT when disposing of their property.

COMPANIES

a) 10% or RM10,000 (whichever is higher) is exempted

b) Intercompany is exempted from RPGT as follows:-
RPGT RATES