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Malaysia RPGT Calculator

Auto-calculates as you fill in fields (estimate only).
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Malaysia RPGT Calculator
Estimate only. Confirm actual computation and eligibility for reliefs/exemptions with LHDN / tax agent.

Calculator

Select buying year and disposing year to set the range.
Uses 01-01 internally.
Uses 12-31 internally.
Individual exemption (Schedule 4)
RM10,000 or 10% of gain (whichever higher). Not for company.
Private residence exemption (once-in-a-lifetime)
Citizen/PR only. Simplified here: tax becomes RM0.
Used only to estimate retention sum (cashflow impact).
Holding period bucket
—
Enter years/dates (or use override).
RPGT rate
—
Based on schedule below.
Chargeable gain used
—
If negative: tax = RM0 (estimate).
Estimated RPGT payable
—
Estimate only (simplified exemptions).
Est. retention sum
—
Enter disposal price.
Est. top-up after retention
—
If positive, seller may need to pay extra after assessment.

RPGT Schedule + Critical Explainer

Holding period Citizen / PR Company Foreigner
Up to 3 years 30% 30% 30%
4th year 20% 20% 30%
5th year 15% 15% 30%
6th year & thereafter 0% 10% 10%
1) What is “chargeable gain”?
Chargeable gain is the net profit after allowable deductions.
  • Gain ≈ Disposal − (Acquisition + allowable expenses)
  • If negative: it becomes an allowable loss (RPGT payable for that disposal is typically RM0).
2) What can usually be deducted?
Common deductible items (keep receipts / invoices as proof):
  • Renovation / capital improvement
  • Routine repairs / maintenance (with receipts)
  • Agent fee
  • Lawyer fee (and related legal costs)
  • Management fee (where applicable)
How the holding period is determined
Uses the time between acquisition and disposal dates (SPA dates as a practical default) and maps it into: Up to 3 years, 4th year, 5th year, 6th year+.
3) 2013 base year (assets acquired before 1 Jan 2013)
For certain cases, if the asset was acquired before 1 Jan 2013, the acquisition price may be treated as the market value on 1 Jan 2013 for gain computation.
  • This tool supports it in “Compute” mode by replacing acquisition price with MV @ 1 Jan 2013.
  • This affects gain computation only and does not change the holding period bucket.
4) If gain is negative, can it reduce tax?
A negative gain is an allowable loss. Loss treatment can be case-specific. This calculator does not net across multiple disposals.
5) Exemptions (simplified in this tool)
  • Individual exemption (Schedule 4): RM10,000 or 10% of gain (whichever higher). Not for company category.
  • Private residence exemption: once-in-a-lifetime for citizen/PR (simplified here as full exemption).
6) Cashflow warning: retention sum may be withheld from seller proceeds
Even if your final RPGT payable is RM0, the purchaser (or purchaser’s solicitor) may be legally required to retain (withhold) a “retention sum” from the amount payable to the seller and remit it to LHDN.
  • This means the seller may receive less cash on completion, even when final RPGT ends up as RM0.
  • LHDN will refund any excess after processing and confirming the final RPGT position (refund timing varies).
  • Plan cashflow — many sellers get caught off guard if they expect full sale proceeds immediately.
Reminder: This calculator provides an estimate only. Confirm details with LHDN / tax professional.
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