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Guide for Foreign Property Investor in Malaysia<br />
Next MYR 500,000 – 2%<br />
Next MYR 5,000,001 and above – 3%<br />
Malaysia Real Property Gain Tax (RPGT)<br />
for Foreigner<br />
Real Property Gains Tax (RPGT) is a form<br />
of Capital Gains Tax that is imposed on<br />
the disposal of property in Malaysia.<br />
Based on the Real Property Gains Tax<br />
Act 1976, RPGT is a tax on chargeable<br />
gains derived from disposal of property.<br />
For a quick calculation, the formula is:<br />
Disposal<br />
1) Less or Equal To 3<br />
Years<br />
2) Less or Equal To 4<br />
Years<br />
3) Less or Equal To 5<br />
Years<br />
A chargeable gain is a pro t when the<br />
disposal price is more than the<br />
purchase price of the property. RPGT<br />
applies to both residents and nonresidents.<br />
Non-<br />
Citizens<br />
Companies<br />
30% 30%<br />
30% 20%<br />
30% 15%<br />
4) More than 6 Years 10% 10%<br />
You will only be taxed on the positive<br />
net capital gain, which is disposal price,<br />
less than the purchased price, less than<br />
the miscellaneous charges such as:<br />
stamp duty, legal fees, advertisement<br />
charges, and real estate agent fee, etc.<br />
The holding period is from the date on<br />
the S&P agreement until the disposal<br />
date.<br />
www.richland.com.my
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