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UPDATE: Effective 1st April, the RPGT (Real Property Gains Tax) has been exempted.
It is a TAX to be charged in respect of chargeable gain accruing on the disposal of any real property fall under this Act.
RPGT = Disposal Price – Acquisition Price
Relief: Less 10% or RM5000.00 which ever is higher for Individual
|
Category of Disposal |
Rate of Tax |
|
Within 2 years after the date of acquisition |
30% |
|
3rd year after the date of acquisition |
20% |
|
4th year after the date of acquisition |
15% |
|
5th year after the date of acquisition |
5% |
|
6th year after the date of acquisition |
Nil |
|
Category of Disposal |
Rate of Tax |
|
Within 2 years after the date of acquisition |
30% |
|
3rd year after the date of acquisition |
20% |
|
4th year after the date of acquisition |
15% |
|
5th year after the date of acquisition |
5% |
|
Category of Disposal |
Rate of Tax |
|
Disposal within 5 years after the date of acquisition |
30% |
|
Disposal in the 6th year after the date of acquisition |
5% |
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For Any Enquiries, please contact us at  +603 7710-7777, +603 9223-8833, +603 6148-2299, |
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