Guides
Real Property Gains Tax (RPGT): a basic guide (YA 2026)
Updated: 8 November 2026 Independently fact-checked.
What is RPGT (CKHT)?
Cukai Keuntungan Hartanah (CKHT) — in English Real Property Gains Tax (RPGT) — is a tax on chargeable gains arising from the disposal of chargeable assets located in Malaysia. It is administered by HASiL under the Real Property Gains Tax Act 1976 (Act 169).
Chargeable assets include houses, commercial buildings, estates, and vacant land. Shares in a real property company (RPC) are also chargeable assets from 21.10.1988. (Source: HASiL — RPGT: Introduction And Basis Of Taxation; HASiL — Shares In Real Property Company (RPC).)
Disposers include individuals (resident or non-resident), companies, partnerships and trusts. The RPGT year of assessment is the calendar year — tax is imposed on disposals in the year of assessment in which the disposal occurs. (Source: HASiL — RPGT: Introduction And Basis Of Taxation.)
RPGT rates (Schedule 5 of Act 169)
Rates differ by category of disposer and holding period of the asset. The tables below are the current tables displayed by HASiL at the review date:
Part I — e.g. citizen individuals, partnerships
(effective from 1.1.2022)
| Holding period | Rate |
|---|---|
| Within 2 years | 30% |
| Year 3 | 30% |
| Year 4 | 20% |
| Year 5 | 15% |
| Year 6 and later | nil (0%) |
Part II — companies incorporated in Malaysia, registered trusts/organisations
(effective from 1.1.2019)
| Holding period | Rate |
|---|---|
| Within 2 years | 30% |
| Year 3 | 30% |
| Year 4 | 20% |
| Year 5 | 15% |
| Year 6 and later | 10% |
Part III — non-citizen/non-PR individuals, administrators of the estate of a deceased non-citizen/non-PR, companies not incorporated in Malaysia
(effective from 1.1.2019)
| Holding period | Rate |
|---|---|
| Within 2 years | 30% |
| Year 3 | 30% |
| Year 4 | 30% |
| Year 5 | 30% |
| Year 6 and later | 10% |
Historical note (Part I): The sixth-year-and-later rate was nil for 2014–2018, 5% for 2019–2021, and nil from 1.1.2022. (Source: HASiL — Real Property Gains Tax (RPGT) Rates.)
Important exemptions
1. Individual exemption — paragraph 2 Schedule 4 (RM10,000 or 10%)
For individuals, chargeable gains are exempt up to the higher of RM10,000 or 10% of the chargeable gains. For a partial disposal, the exemption is calculated on a prorata basis. (Source: HASiL — RPGT: Exemption.)
2. Private residence — section 8 (once in a lifetime)
The once-in-a-lifetime exemption for the disposal of a private residence:
- Only for Malaysian citizens or permanent residents (PR).
- The election is made electronically via Form CKHT 3 at e-CKHT — and it cannot be revoked.
- Not eligible if the exemption was previously given under the Land Speculation Tax Act 1974.
(Source: HASiL — RPGT: Exemption.)
How and when to report?
- Submission of the RPGT Return Form (BNCKHT) must be made within 60 days after the date of disposal/acquisition of the asset. (Source: HASiL — Program Memfail BNCKHT Dan Bayaran CKHT.)
- From 1 Januari 2025, submission must be via e-CKHT at MyTax — paper forms are not accepted (deemed to have failed to submit if not re-submitted via e-CKHT). You need a TIN (or register via e-Daftar if you do not have one) and a Sijil Digital. (Source: HASiL — Procedures For Submission Of RPGT Form; HASiL — Program Memfail BNCKHT.)
Form types
| Form | Use |
|---|---|
| CKHT 1A | Disposal of real property (subject to Act 169) |
| CKHT 1B | Disposal of shares (subject to Act 169) |
| CKHT 3 | Certificate of disposal of assets not subject to tax / exempt (subsection 13(6)) |
| CKHT 2A | Acquisition of real property/shares (by the acquirer) |
(Source: HASiL — Jenis Borang Nyata CKHT; HASiL — Program Memfail BNCKHT.)
RPGT Self-Assessment System (STS CKHT) — YA 2025 onwards
For disposals from 1 Januari 2025:
- The disposer determines the gain and computes the tax in the BNCKHT.
- The BNCKHT is deemed a notice of assessment — no separate notice of assessment (Form K).
- The bill number on the e-CKHT Receipt Confirmation Slip (Slip Pengesahan Penerimaan e-CKHT) is used for payment.
(Source: HASiL — Program Memfail BNCKHT Dan Bayaran CKHT.)
Tax payment
| Who | What | When | How much |
|---|---|---|---|
| Acquirer (buyer) | Withholds and pays under section 21B | Within 60 days | 3% / 5% / 7% of the consideration or money value (whichever is lower), according to category |
| Disposer (seller) | Balance of RPGT | Within 90 days from the date of disposal (for disposals YA 2025+) | Balance after the acquirer's deduction |
(Source: HASiL — Program Memfail BNCKHT Dan Bayaran CKHT; HASiL — RPGT brochure.)
Shares in a real property company (RPC)
- RPC shares are chargeable assets from 21.10.1988 (paragraph 34A Schedule 2). An RPC is a controlled company with 75% of its tangible asset value consisting of real property.
- Losses on the disposal of RPC shares are not allowed as deductions (paragraph 33(d) Schedule 2).
- The paragraph 2 Schedule 4 exemption (RM10,000/10%) applies to individuals only.
(Source: HASiL — Shares In Real Property Company (RPC).)
Simple example (concept — not a full computation)
Aiman, a Malaysian citizen, sells his residential home after holding it for 7 years. If he qualifies under Part I, the year-6-and-later rate is nil (0%) under the current schedule. However, full eligibility (including the section 8 private-residence exemption, or the paragraph 2 Schedule 4 individual exemption) and the computation of the chargeable gain must be verified with HASiL — do not rely on the rate alone.
Frequently Asked Questions (FAQ)
Q. I am selling my own home — do I have to pay RPGT? A. It may be exempt — but not automatically. Check the private-residence exemption (section 8, once in a lifetime) and the individual exemption (paragraph 2 Schedule 4). All disposals must be reported according to the rules, and the gain must be computed correctly. (Source: HASiL — RPGT: Exemption.)
Q. Can I submit a paper form? A. No — from 1 Januari 2025, the BNCKHT must be submitted via e-CKHT at MyTax. Paper forms are not accepted. (Source: HASiL — Procedures For Submission Of RPGT Form.)
Q. Who must submit the BNCKHT? A. Both: the disposer (Form CKHT 1A/1B) and the acquirer (Form CKHT 2A), within 60 days. (Source: HASiL — Program Memfail BNCKHT.)
Q. Are the rates the same for companies and individuals? A. No — rates differ by category (Part I/II/III of Schedule 5) and holding period. Citizen individuals qualify for the nil rate in year 6 and later (Part I); companies and non-citizens have separate schedules. (Source: HASiL — Real Property Gains Tax (RPGT) Rates.)
Q. What happens if I do not report within 60 days? A. The 60-day period is a filing obligation. Check with HASiL or a tax advisor for the consequences of lateness — do not delay. (Source: HASiL — Program Memfail BNCKHT.)
Glossary
- CKHT / RPGT — Cukai Keuntungan Hartanah / Real Property Gains Tax.
- Akta 169 — the Real Property Gains Tax Act 1976.
- Chargeable asset — real property/RPC shares subject to RPGT.
- BNCKHT — RPGT Return Form (Borang Nyata Cukai Keuntungan Hartanah).
- STS CKHT — RPGT Self-Assessment System (YA 2025+).
- RPC — real property company (Real Property Company).
- TIN — Tax Identification Number.
- ACP 1967 — the Income Tax Act 1967.
Official sources
All sources below were reviewed on 8 November 2026. Official HASiL pages and documents:
- HASiL (EN) — RPGT: Introduction And Basis Of Taxation
- HASiL (EN) — Real Property Gains Tax (RPGT) Rates
- HASiL (EN) — RPGT: Exemption
- HASiL (EN) — Procedures For Submission Of Real Property Gains Tax Form
- HASiL — Program Memfail Borang Nyata CKHT (BNCKHT) Dan Bayaran CKHT
- HASiL (EN) — Jenis Borang Nyata CKHT
- HASiL — RPGT brochure (official PDF)
- HASiL (EN) — Shares In Real Property Company (RPC)