Taxes
Malaysia — Tax: Capital Gains (RPGT)
Malaysia taxes gains on disposal of real property under the Real Property Gains Tax. For individuals and partnerships the rates are 30% for disposals within three years, 20% in the fourth year and 15% in the fifth year, and none after five years from acquisition (from 1 January 2022); the rates for companies and trustees and for non-citizens remain unchanged and are on the HASiL table. From 1 January 2026, amendments give the acquirer an additional option to remit the retention sum, with the return and retention sum due within 60 days of acquisition. Gains on shares in real property companies and other assets follow separate rules, which are not covered here.
VerifiedGovernment / official sourceInland Revenue Board of Malaysia (LHDN/HASiL) — RPGTLast reviewed: 2026-10-23
Key facts
- Individuals and partnerships: 30% within three years; 20% in year four; 15% in year five; none after five years (from 1 January 2022).
- Rates for companies, trustees and non-citizens are unchanged and are on the HASiL table.
- A disposer, whether resident in Malaysia or not, is taxable on gains from Malaysian real property.
- From 1 January 2026 the acquirer has an additional option to remit the retention sum; return and retention sum due within 60 days of acquisition.
Costs
- RPGT, individuals, disposal in years 1–3: 30%
Common mistakes
- Assuming gains on Malaysian property are tax-free for non-residents — they are taxable.