We have summarized the Real Property Gains Tax Rate that might be useful for those property owner who plan to dispose the property as follows:
Category I – Malaysia Citizen and Partners
| Year of dispose | 01.01.2014 – 31.12.2018 | 01.01.2019 – 31.12.2021 | 01.01.2022 – Current |
| Within 1-2 years | 30% | 30% | 30% |
| In 3rd years | 30% | 30% | 30% |
| In 4th years | 20% | 20% | 20% |
| In 5th years | 15% | 15% | 15% |
| In 6th years or above | 0% | 5% | Nil |
Category II – Company incorporated in Malaysia, Trust body, or body of persons registered under any written law in Malaysia
| Year of dispose | 01.01.2014 – 31.12.2018 | 01.01.2019 – Current |
| Within 1-2 years | 30% | 30% |
| In 3rd years | 30% | 30% |
| In 4th years | 20% | 20% |
| In 5th years | 15% | 15% |
| In 6th years or above | 5% | 10% |
Category III – Non-citizen and non permanent resident or executor of the estate of a deceased person who is not a citizen and not a permanent resident or Company not incorporated in Malaysia.
| Year of dispose | 01.01.2014 – 31.12.2018 | 01.01.2019 – Current |
| Within 1-2 years | 30% | 30% |
| In 3rd years | 30% | 30% |
| In 4th years | 30% | 30% |
| In 5th years | 30% | 30% |
| In 6th years or above | 5% | 10% |
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