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Disemak oleh Pengamal Bertauliah
Shahrul Nizar Ghazali
Pengarah Eksekutif SASCO · Akauntan Bertauliah & Setiausaha Syarikat Berlesen
MIA No: 39799 · No. Sijil Amalan SSM: 201908001424
There has been a rising awareness of owning real estate at a young age, but many people still know little about reporting the gains from disposal of real property under Malaysia’s Real Property Gains Tax (RPGT). Although the preparation of property disposal documents is usually handled by a lawyer or tax agent, it is important for us to have some basic knowledge about it.LHDN levies the Real Property Gains Tax (RPGT) on gains from the disposal of real estate, including flats, houses, condominiums, apartments, farms and vacant lands, among others. This tax also extends to gains from the disposal of shares in a real estate company.The Real Property Gains Tax Act 1976 introduced RPGT. The government has revised exemptions and rates from time to time since then, most recently through Budget updates — always check the current gazette order or LHDN’s official guidance for the rate and exemption that applies to your disposal, since these change more often than most people expect.
How Is Stamp Duty Related to the Imposition of RPGT?
According to the RPGT Act 1976, the Inland Revenue Board of Malaysia (LHDN) imposes RPGT, a capital gains tax, on any profit from selling property or shares in a real estate company when the resale price is higher than the purchase price.LHDN does not charge RPGT if the resale price of the property is the same as or lower than the original price. RPGT only applies when there is a gain from the disposal of the property.Property transfers involve both the disposer and the acquirer: the disposer pays RPGT, while the acquirer pays stamp duty. However, the Income Tax Act 1967 can also tax gains from the disposal of real estate or shares in a real estate company if the gains arise from commercial transactions.
RPGT Rates
RPGT rates depend on the disposal category:
- A company incorporated in Malaysia, or a trustee of a trust or society registered under the Societies Act 1966;
- Non-citizen and non-permanent resident individuals, or the estate of a deceased person who was a non-citizen or non-permanent resident, or companies not incorporated in Malaysia; or
- Other than the above — for example, individual citizens and permanent residents, or the estate of a deceased citizen or permanent resident.
Responsibilities of Disposer and Acquirer
The property disposal transaction involves two parties — the disposer and the acquirer — and both must submit the RPGT Return Form. You can download the form from the LHDN official portal or obtain it from the nearest LHDN branch.Each disposer and acquirer must submit a completed, clear and signed RPGT Return Form, and should have an income tax reference number. You can register for an income tax reference number through the e-Daftar application at mytax.hasil.gov.my or at any LHDN branch.You must submit the form within 60 days after the date of disposal — the date of the property’s sale and purchase agreement. Fill in a separate form for each disposer or acquirer, and keep supporting documents for disposal, acquisition and expense claims in case LHDN requests them.
Property Disposal Tax Exemptions and Incentives
From time to time, the government introduces targeted RPGT exemptions or incentives. For instance, past economic stimulus packages have granted temporary RPGT exemptions on residential property disposals within specific windows. These exemptions are always time-limited and tied to a specific policy period. Don’t assume an exemption you’ve read about — including anything referencing older stimulus packages — still applies. Check LHDN’s current guidance or speak to a tax agent before relying on it.For any inquiries or further clarification about RPGT and stamp duty, visit officers at any nearby LHDN branch — book an appointment online at ejanjitemu.hasil.gov.my.
Frequently Asked Questions
Is RPGT charged if I sell my property at a loss?
No. RPGT only applies when there is a gain — if the resale price is the same as or lower than the original purchase price, no RPGT is charged.
Who is responsible for filing the RPGT return, the buyer or the seller?
Both parties have responsibilities: the disposer (seller) is subject to RPGT and must file the RPGT Return Form, while the acquirer (buyer) is subject to stamp duty on the transfer.
How long do I have to submit the RPGT Return Form after selling my property?
The form must be submitted within 60 days from the date of disposal, which refers to the date of the sale and purchase agreement.
Where can I check the current RPGT rates?
RPGT rates change from time to time depending on the holding period and disposer category, so always check LHDN's official website or speak to a tax agent for the exact rate that applies to your situation rather than relying on older published figures.
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