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RPGT / CKHT Calculator Malaysia 2026
Calculate Real Property Gains Tax (RPGT) or Cukai Keuntungan Harta Tanah (CKHT) on your property sale — based on the latest 2026 rates, exemptions, and disposal year table.
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RPGT Calculation Results
RPGT Rates Table Malaysia 2026
Complete RPGT rates by disposal year and seller category. Use this table to check your applicable RPGT rate before selling property in Malaysia.
| Disposal Year | Citizen / PR | Company | Foreigner |
|---|---|---|---|
| Year 1 | 30% | 30% | 30% |
| Year 2 | 30% | 30% | 30% |
| Year 3 | 20% | 20% | 30% |
| Year 4 | 15% | 15% | 30% |
| Year 5 | 10% | 10% | 30% |
| Year 6+ | 0% | 10% | 10% |
RPGT Exemptions in Malaysia 2026
Automatic Exemption (All Disposals)
Every property disposal is entitled to an automatic exemption of RM10,000 or 10% of the chargeable gain, whichever is higher. This is deducted before the RPGT rate is applied.
Once-in-a-Lifetime Exemption (Malaysian Citizens Only)
Malaysian citizens can claim a full exemption from RPGT once in their lifetime on the disposal of a private residential property. This must be elected at the time of disposal and can only be used once.
Disposal After 5 Years (Citizens & PRs)
Malaysian citizens and permanent residents pay 0% RPGT on properties held for more than 5 years. Companies and foreigners are still subject to 10% after the 5th year.
Inherited Property
Property acquired by way of inheritance is not subject to RPGT at the time of transfer. However, when the inherited property is subsequently sold, the acquisition price is based on the market value at the date of death of the original owner, and the holding period starts from the date the original owner acquired the property.
Transfers Between Family Members
Transfers between spouses, or from parent to child (and vice versa) as a gift of love and affection, are exempt from RPGT. The recipient takes over the original acquisition price and date.
Quick Answer
Using this RPGT 2026 calculator, as a Malaysian Citizen disposing in the 1st year, the RPGT rate is 30%. After the RPGT exemption of RM 15,000.00, your taxable gain is RM 135,000.00. The RPGT payable (CKHT) is RM 40,500.00, giving net proceeds of RM 609,500.00.
Frequently Asked Questions
Kalkulator CKHT Malaysia 2026 — Cukai Keuntungan Harta Tanah & Kira RPGT
Cukai Keuntungan Harta Tanah (CKHT), juga dikenali sebagai RPGT, ialah cukai ke atas keuntungan daripada pelupusan hartanah di Malaysia. Kalkulator CKHT ini dikemas kini mengikut kadar RPGT 2026.
Kadar CKHT untuk warganegara dan pemastautin tetap: 30% (tahun 1–2), menurun sehingga 0% selepas tahun kelima. Bagi warga asing: 30% (tahun 1–5) dan 10% selepas itu. Pengecualian automatik: RM10,000 atau 10% daripada keuntungan (mana lebih tinggi).
Warganegara Malaysia layak untuk pengecualian CKHT sekali seumur hidup bagi pelupusan satu hartanah kediaman persendirian. Kira kelayakan RPGT anda dengan kalkulator CKHT percuma di atas.
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