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RPGT & stamp duty calculator — before you sell, buy or rent
Selling a property brings real property gains tax; buying brings stamp duty on the instrument of transfer; renting out brings stamp duty on the tenancy agreement. The tables below are read from the SAME official rules as the calculator in the app, and update themselves when rates change. In the app, enter your price, dates and category for an instant estimate.
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RPGT rates by year of disposal
| Year of disposal | Individual — citizen / PR | Company incorporated in Malaysia | Individual — non-citizen (not PR) · Company incorporated outside Malaysia |
|---|---|---|---|
| Year 1 after acquisition | 30% | 30% | 30% |
| Year 2 after acquisition | 30% | 30% | 30% |
| Year 3 after acquisition | 30% | 30% | 30% |
| Year 4 after acquisition | 20% | 20% | 30% |
| Year 5 after acquisition | 15% | 15% | 30% |
| Year 6 onwards | 0% | 10% | 10% |
Gain = selling price − purchase price − incidental costs of buying & selling − enhancement costs. The rate depends on the year of disposal after acquisition and the type of seller (Schedule 5, RPGT Act 1976).
Individual exemption: RM10,000 / 10% — Para 2, Schedule 4: the higher of the fixed amount and the percentage of the gain. Not available to companies.
Official sources: hasil.gov.my
Transfer stamp duty
| Dutiable value | Rate |
|---|---|
| Band RM 0 – RM 100,000 | RM 1 for every RM 100 |
| Band RM 100,000 – RM 500,000 | RM 2 for every RM 100 |
| Band RM 500,000 – RM 1,000,000 | RM 3 for every RM 100 |
| Above RM 1,000,000 | RM 4 for every RM 100 |
| Item 32(aa): non-citizen / foreign company buyer | RM 4 for every RM 100 |
| Item 32(ab): residential property, non-citizen / foreign company buyer | RM 8 for every RM 100 |
Charged on the higher of the price or market value, by value bands (Item 32, Stamp Act 1949). Exemptions or remissions (e.g. first-home buyers) are granted by gazetted orders and aren’t deducted here.
Official sources: hasil.gov.my
Tenancy agreement stamp duty
| Tenancy term (months) | Rate · Annual rent |
|---|---|
| Up to 12 months | RM 1 for every RM 250 |
| Over 12 up to 36 months | RM 3 for every RM 250 |
| Over 36 up to 60 months | RM 5 for every RM 250 |
| Over 60 months, or an indefinite term | RM 7 for every RM 250 |
Charged on the annual rent according to the tenancy term (Item 49, Stamp Act 1949); stamp within the deadline to avoid a penalty.
An instrument must be stamped within 30 days of signing; late stamping carries a penalty.
Official sources: hasil.gov.my · Late-stamping penalty (hasil.gov.my)
How to work it out in the app
- Open RPGT & stamp duty in the app and choose sell, buy or rent.
- Fill in the price, dates and category — incidental buying and selling costs and enhancement costs are taken off the gain.
- The estimate appears at once with the rate, the individual exemption and the amount the buyer retains, every rate with an official source link.
- Copy the summary for your lawyer or property agent.
An estimate for planning
This calculator gives an estimate for planning — not a HASiL assessment. The private residence exemption, transfers between family members and other special cases have their own conditions; confirm with a lawyer, property agent or HASiL before signing.
Frequently asked questions
How is RPGT worked out?
The gain is the selling price less the purchase price, incidental buying and selling costs and enhancement costs. The rate depends on the year of disposal after acquisition and the seller category. Citizen or PR individuals get an exemption — the higher of RM10,000 or 10% of the gain.
When must a tenancy agreement be stamped?
Within 30 days of signing. Late stamping carries a penalty — the calculator in the app checks it when you fill in the stamping date.
Do foreign buyers pay a different rate?
Yes. Non-citizen (not PR) buyers and foreign companies pay a flat rate, with a separate rate for residential property — see the transfer stamp duty table above.