What is RPGT in Malaysia?

Real Property Gains Tax (RPGT) is a tax levied on the chargeable gain from disposing of real property (land, buildings, or structures) or shares in real property companies (RPC). It is governed by the Real Property Gains Tax Act 1976. The rate depends on the holding period and the seller's residency status.

What are the 2024 RPGT rates for Malaysian citizens?

For Malaysian citizens and permanent residents from 2024: 30% if disposed within 3 years; 20% in year 4; 15% in year 5; 0% from year 6 onward. A one-time residential home exemption is also available for citizens.

What are the RPGT rates for foreigners in Malaysia?

For non-citizens and non-permanent residents: 30% within the first 5 years; 10% from year 6 onward. There is no holding-period exemption available to non-citizens.

What is the Malaysia CGT on shares introduced in 2024?

From 1 January 2024, Malaysia charges a 2% Capital Gains Tax (CGT) on gains from disposing of unlisted shares (shares in companies not listed on Bursa Malaysia). The tax applies to the chargeable gain (disposal proceeds minus acquisition cost and allowable expenses). The CGT replaced the previous stamp duty on unlisted share transfers.

Are listed shares on Bursa Malaysia subject to CGT?

No. The 2024 CGT applies only to unlisted shares. Gains from selling shares listed on Bursa Malaysia remain exempt from capital gains tax in Malaysia.

What counts as the chargeable gain for RPGT?

Chargeable gain = disposal price minus acquisition price minus allowable expenses (legal fees, agent commissions, renovation costs that enhance the property, and incidental costs). If the disposal price is less than the acquisition price, the result is an allowable loss with no RPGT payable.

Is there an exemption for selling your home in Malaysia?

Malaysian citizens may claim a once-in-a-lifetime exemption on the chargeable gain from selling their own residential home. The exemption applies to the full gain. You can only claim it once, and the property must be a residential property. This calculator does not automatically apply this exemption — check the box if you are using your one-time exemption.

Malaysia Capital Gains Tax Calculator

Name: Malaysia Capital Gains Tax Calculator
Availability: InStock
Author: Nham Vu

Calculate Malaysia Real Property Gains Tax (RPGT) on property sales and the 2024 CGT on shares or unlisted securities, covering resident and non-resident rates.

Your Details

Asset Type

Property (RPGT) Unlisted Shares (CGT)

Disposal Proceeds (sale price)

Acquisition Cost (purchase price)

Allowable Expenses (optional)

Legal fees, agent commissions, renovation costs, etc.

Holding Period

Years between acquisition date and disposal date.

Seller Status

Apply one-time residential home exemption Malaysian citizens only. Can be claimed once in a lifetime on a residential property.

Fill in your details and click Calculate Tax

Tax Summary

Tax Owed

RM 0

Effective Rate

Net Gain

RM 0

RPGT Rate Schedule (2024)

Holding Period	Citizen/PR	Company	Foreigner

Calculation Breakdown

Estimate only — based on RPGT Act 1976 (as amended 2024) and Finance Act 2023 CGT provisions. Excludes Cukai Peralihan Hartanah (CPT), stamp duty, and state-level charges. Consult a licensed tax agent for personal advice.

Summary