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RPGT Calculator Malaysia马来西亚 RPGT 产业盈利税计算器

Sell a property in Malaysia and you pay tax on the gain, not the sale price. How much depends almost entirely on how long you held it — and citizens who wait six years pay nothing at all.在马来西亚卖房，缴的是「盈利」的税，不是售价的税。缴多少几乎完全取决于你持有了多久 —— 公民只要持满六年，一分都不用缴。

Your disposal出售资料

Who is selling?卖家身份

Purchase price买入价

Selling price卖出价

Years held持有年限 Counted from the acquisition date on the SPA, not from when you moved in. 从买卖合约上的取得日期起算，不是从你入住那天算。

yrs年

Allowable costs可扣除成本 Legal fees, stamp duty, agent commission, renovation and enhancement costs — anything you can document. These reduce the taxable gain. 律师费、印花税、经纪佣金、装修与增值工程 —— 凡是有单据的都可扣。这些能减少应课税盈利。

Claim the once-in-a-lifetime private residence exemption?申请一生一次自住房产豁免？ Malaysian citizens and PRs may fully exempt the gain on ONE private residence, once in their lifetime. Use it on your largest gain, not your first sale. 大马公民与永久居民一生可就一间自住房产全额豁免一次。留给盈利最大的那一间，不要用在第一间。

RPGT payable应缴 RPGT

RM 0

If you waited longer如果你再等一等

How this is calculated计算方式说明

RPGT is charged on the gain, not the price

Real Property Gains Tax applies when you dispose of property in Malaysia. The tax base is your chargeable gain: selling price minus purchase price minus allowable costs. Keep every receipt — legal fees, stamp duty, agent commission, renovation and enhancement work all reduce the gain, and therefore the tax.

The rate depends on how long you held it

Held for	Citizens / PR	Companies	Foreigners
Within 3 years	30%	30%	30%
4th year	20%	20%	30%
5th year	15%	15%	30%
6th year onwards	0%	10%	10%

That six-year cliff is the single biggest lever a Malaysian citizen has. On a RM200,000 gain, selling in year five costs roughly RM27,000 in tax; selling in year six costs nothing. If you are close to the line, the arithmetic usually favours waiting.

Two exemptions worth knowing

The automatic exemption takes off the greater of RM10,000 or 10% of the chargeable gain, for individuals only. You do not apply for it — it is built into the calculation. Companies do not get it.

The once-in-a-lifetime private residence exemption fully waives the gain on one private residence, for Malaysian citizens and permanent residents. You can only ever use it once, so spend it on your largest gain rather than your first sale. The calculator above shows you what it would save on this particular disposal.

Transfers within the family

Transfers between spouses, between parent and child, and between grandparent and grandchild are treated as no-gain-no-loss transactions — no RPGT arises. The transferor must be a Malaysian citizen.

Filing

Both buyer and seller must file with LHDN within 60 days of the disposal, using forms CKHT 1A and CKHT 2A. The buyer's solicitor normally retains a portion of the purchase price to cover the RPGT until it is settled.

RPGT 课的是「盈利」，不是售价

产业盈利税在你出售马来西亚房产时适用。课税基础是你的应课税盈利：卖出价减买入价，再减可扣除成本。所有单据都要留 —— 律师费、印花税、经纪佣金、装修与增值工程都能扣，扣得越多，税就越少。

税率取决于你持有多久

持有期	公民 / 永久居民	公司	外国人
3 年以内	30%	30%	30%
第 4 年	20%	20%	30%
第 5 年	15%	15%	30%
第 6 年起	0%	10%	10%

第六年那道坎，是大马公民手上最有力的一张牌。盈利 RM200,000 的话，第五年卖大约要缴 RM27,000 的税，第六年卖则一分不缴。如果你已经接近这条线，算下来通常等一等比较划算。

两个值得知道的豁免

自动豁免：RM10,000 或应课税盈利的 10%，取较高者，仅限个人。不用申请，计算时就已经扣掉。公司没有这项。

一生一次自住房产豁免：大马公民与永久居民可就一间自住房产全额免税，但一辈子只能用一次。所以要留给盈利最大的那一间，不要用在第一次卖房。上方的计算器会告诉你，这一次用掉能省多少。

家庭成员之间的转让

配偶之间、父母与子女之间、祖父母与孙子女之间的产权转让，视为「无盈亏」交易，不会产生 RPGT。但转让方必须是大马公民。

申报

买卖双方都须在交易后 60 天内向 LHDN 申报，使用 CKHT 1A 与 CKHT 2A 表格。买方律师通常会预扣一部分房价，直到 RPGT 结清为止。

Frequently asked questions常见问题

Do I pay RPGT if I sell my house after 6 years?房子持有超过 6 年再卖，要缴 RPGT 吗？

If you are a Malaysian citizen or permanent resident, no — the rate drops to 0% from the sixth year onwards. Companies pay 10% and foreigners pay 10% from year six. This six-year threshold is why holding period matters more than anything else in Malaysian property tax planning.如果你是大马公民或永久居民，不用 —— 从第六年起税率降为 0%。公司与外国人从第六年起仍需缴 10%。这个六年门槛，就是为什么在大马做房产税务规划时，持有年限比什么都重要。

What costs can I deduct from the gain?哪些成本可以从盈利中扣除？

Legal fees on both purchase and sale, stamp duty you paid when buying, agent commission, advertising costs, and enhancement work such as renovation or extension that adds value to the property. Routine repairs and maintenance do not count. Keep documentation for everything — LHDN can ask.买入与卖出的律师费、买入时缴的印花税、经纪佣金、广告费，以及能提升房产价值的增值工程（如装修、扩建）。日常维修保养不算。所有项目都要保留单据 —— LHDN 有权查问。

Should I use my once-in-a-lifetime exemption now?现在该用掉一生一次的豁免吗？

Only if this is likely to be your largest property gain. It fully waives the tax on one private residence but you can never use it again. If you own or plan to own other property that might appreciate more, it usually pays to hold the exemption back. Toggle it above to see exactly what it is worth on this sale before deciding.除非这很可能是你最大的一笔房产盈利，否则先别用。它能让一间自住房产完全免税，但一辈子只有一次。如果你还有其他房产、或打算再买、而那些可能增值更多，通常留着比较划算。可以在上方切换看看这一次用掉值多少钱，再做决定。

Do foreigners pay more RPGT in Malaysia?外国人在马来西亚要缴更多 RPGT 吗？

Yes, considerably. Foreigners pay 30% for the first five years and 10% from the sixth year onwards — they never reach the 0% that citizens enjoy. Note this is separate from the stamp duty change: from 1 January 2026 foreign buyers also pay a flat 8% stamp duty on purchase, doubled from 4%.是的，而且差很多。外国人前五年一律 30%，第六年起 10% —— 永远达不到公民享有的 0%。另外要注意这与印花税是两回事：自 2026年1月1日起，外国买家买房的印花税也从 4% 翻倍到 8%。

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