RPGT Calculator Malaysia (Real Property Gains Tax)
Estimate the LHDN Real Property Gains Tax (RPGT / CKHT) payable when selling property in Malaysia.
Legal fees, stamp duty, major upgrades on purchase
Agent commissions, legal fees, valuation on sale
Number of years between purchase and disposal
Estimated RPGT Payable
RM34,560.00
Gross Chargeable GainRM128,000.00
Individual Statutory Exemption-RM12,800.00
Net Taxable GainRM115,200.00
RPGT Tax Bracket Rate30%
RPGT Tax PayableRM34,560.00
Formula Breakdown
- Gross Chargeable Gain = Disposal Price - Purchase Price - Acquisition/Enhancement Costs - Disposal Expenses
- Statutory Exemption (Citizens & PRs only) = Max(RM10,000, 10% of Gross Chargeable Gain)
- Net Taxable Gain = Gross Chargeable Gain - Statutory Exemption
- Tax Payable = Net Taxable Gain × RPGT Rate (determined by seller category and holding period)
Assumptions
- LHDN RPGT rates from Finance Act (2025/2026 guidelines).
- Holding period starts from the date of the Sale and Purchase Agreement (SPA) to the date of disposal.
- Once-in-a-lifetime residential property exemption (Section 8, RPGT Act 1976) is not automatically applied here.
- Assumes property was not purchased before Jan 1, 2013 (where market valuation on 2013 is used as acquisition price).
This calculator provides estimates only. KiraSmart is not financial advice. Please verify with official sources or professionals before making decisions. Read full disclaimer
Rates last reviewed: 2026-05-20 · Accuracy: official