11/06/2026
๐ก ๐๐๐ฒ ๐๐ซ๐จ๐ฉ๐๐ซ๐ญ๐ฒ & ๐๐๐ง๐ ๐๐๐ฑ ๐ข๐ง ๐๐๐ฅ๐ฒ๐๐ฌ๐ข๐
(Ownership + Disposal)
โ
๐
๐๐ฎ๐ซ๐ข๐ง๐ ๐๐ฐ๐ง๐๐ซ๐ฌ๐ก๐ข๐ฉ (Annual)
โข ๐ Land Tax: Approx. RM50 โ RM2,000 per year
โข ๐๏ธ Assessment Tax: Approx. RM300 โ RM2,000 per year (payable in 2 installments)
โข ๐ฐ Rental Income: Taxed at 0โ30% for residents; 28% for non-residents. Allowable related expenses may be deducted.
โ
๐ค ๐๐ฉ๐จ๐ง ๐๐๐ฅ๐ (Real Property Gains Tax โ RPGT)
โข โณ Held โค 3 years: 30% for both residents and non-residents
โข ๐
4th year: 20% for residents / 30% for non-residents
โข ๐
5th year: 15% for residents / 30% for non-residents
โข ๐
Held โฅ 6 years: 0% for residents / 10% for non-residents
โข ๐ Tax Relief: Residents qualify for a one-time lifetime exemption; may deduct RM10,000 or 10% of the net gain (whichever is higher)
โ
๐ค ๐๐ซ๐๐ง๐ฌ๐๐๐ญ๐ข๐จ๐ง-๐๐๐ฅ๐๐ญ๐๐ ๐๐จ๐ฌ๐ญ๐ฌ
โข ๐ Stamp Duty (on purchase): 1โ4% for residents / 8% for non-residents. First-time buyers enjoy full exemption on the first RM500,000 of property value.
โข ๐งพ Other Fees: Agent commission 2โ3%, legal fees 0.5โ1%, title transfer fees approx. RM500 โ RM2,000
๐ก ้ฉฌๆฅ่ฅฟไบๅๅฐๆฟไบง็จ่ดนๆ ธๅฟ่ฆ็น๏ผๆๆ+ๅบๅฎ๏ผ
โ
๐
ๆๆๆ้ด๏ผๆฏๅนด๏ผ
โข ๐ ๅฐ็จ๏ผ็บฆRM50โ2000/ๅนด
โข ๐๏ธ ้จ็็จ๏ผ็บฆRM300โ2000/ๅนด๏ผๅ2ๆฌก็ผด็บณ๏ผ
โข ๐ฐ ๅบ็งๆถๅ
ฅ๏ผๅฑ
ๆฐๆ0โ30%ใๅค็ฑไบบๅฃซๆ28%ๆฅ็จ๏ผๅฏๆฃ้ค็ธๅ
ณๆฏๅบ
โ
๐ค ๅบๅฎๆถ๏ผๆฟๅฐไบง็ๅฉ็จRPGT๏ผ
โข โณ ๆๆโค3ๅนด๏ผๅฑ
ๆฐ/ๅค็ฑไบบๅฃซๅไธบ30%
โข ๐
็ฌฌ4ๅนด๏ผๅฑ
ๆฐ20% / ๅค็ฑไบบๅฃซ30%
โข ๐
็ฌฌ5ๅนด๏ผๅฑ
ๆฐ15% / ๅค็ฑไบบๅฃซ30%
โข ๐
ๆๆโฅ6ๅนด๏ผๅฑ
ๆฐ0% / ๅค็ฑไบบๅฃซ10%
โข ๐ ๅๅ
ไผๆ ๏ผๅฑ
ๆฐไบซไธ็ไธๆฌกๅ
็จ๏ผๅฏๆฃ้คRM10,000ๆ็ๅฉ็10%๏ผๅ่พ้ซๅผ๏ผ
โ
๐ค ไนฐๅ็ธๅ
ณ่ดน็จ
โข ๐ ๅฐ่ฑ็จ๏ผไนฐๆฟ๏ผ๏ผๅฑ
ๆฐ1โ4% / ๅค็ฑไบบๅฃซ8%๏ผ้ฆ่ดญ่
50ไธไปคๅๅ
็จ้ขๅ
จๅ
โข ๐งพ ๅ
ถไป่ดน็จ๏ผไธญไป่ดน2โ3%ใๅพๅธ่ดน0.5โ1%ใๅฐๅฅ่ฟๆท่ดน็บฆRM500โ2000
#้ฉฌๆฅ่ฅฟไบๆฟๅฐไบง
#ๆฟๅฐไบง็จๅก