Disposal within two years after
the date of acquisition of the chargeable asset - 30%
Disposal within two years after
the date of acquisition of the chargeable asset - 20%
Disposal in the fourth year
after the date of acquisition of the chargeable asset -15%
Disposal in the fifth year after
the date of acquisition of the chargeable asset ｏｒ ｔｈｅｒｅａｆｔｅｒ - 5%
ＲＰＧＴ ｃｈａｒｇａｂｌｅ ｏｎ ｆｏｒｅｉｇｎｅｒｓ ：－
Disposal within 5 years after
the date of acquisition of the chargeable asset － ３０％
Disposal in the sixth year after
the date of acquisition of the chargeable asset or thereafter －５％
The Real Property Gains Tax Exemption
Order which has been gazetted as P.U.(A) 146 on
April 1, 2007 exempts the application of all provisions of the Real
Property Gains Tax Act 1976. This Order came into force from April 1, 2007 and
will apply to all disposals that occur with effect from April 1, 2007.
Latest RPGT rate of Malaysia －Ｂｕｄｇｅｔ ２０１０
In the Budget 2010, The Malaysia Government has re-imposed the Real Property Gains Tax (RPGT).
The RPGT is fixed at 5% on the gains
from the disposal of property with effective from January 1, 201１.
Ｉ．ｅ The RPGT for the first year is 5% and it’s same for second,
third, fourth and fifth year.
Disposals of property from sixth year
onwards are not subject to RPGT.
Latest RPGT rate of Malaysia －Ｂｕｄｇｅｔ ２０１１
In the Budget 201１, The Malaysia Government has ｃｈａｎｇｅｄ ｔｈｅ ｒａｔｅ ｏｆ the Real Property Gains Tax (RPGT).
The RPGT is fixed at １０% on the gains
ｉｆ ｔｈｅ ｄｉｓｐｏｓａｌ ｉｓ ｗｉｔｈｉｎ ｔｈｅ ｆｉｒｓｔ ｔｗｏ ｙｅａｒ effective from January 1, 201２.
The RPGT for third, fourth and fifth year.
Disposals of property from sixth year
onwards are not subject to RPGT.
