The original purpose of the RPGT was to put a lid on property speculation. Today, it is still the main purpose but the RPGT also serves as a useful form of revenue for the Federal Government.

  • RPGT chargeable on individuals :
    Category of Disposal
    Rate of Tax
    Disposal within two years after the date of acquisition
    of the chargeable asset
    30 per cent
    Disposal in the third year after the date of acquisition
    of the chargeable asset
    20 per cent
    Disposal in the fourth year after the date of acquisition
    of the chargeable asset
    15 per cent
    Disposal in the fifth year after the date of acquisition
    of the chargeable asset
    5 per cent
    Disposal in the sixth year after the date of acquisition
    of the chargeable asset or thereafter
    NIL
  • RPGT chargeable on companies
    Category of Disposal
    Rate of Tax
    Disposal within two years after the date of acquisition
    of the chargeable asset
    30 per cent
    Disposal in the third year after the date of acquisition
    of the chargeable asset
    20 per cent
    Disposal in the fourth year after the date of acquisition
    of the chargeable asset
    15 per cent
    Disposal in the fifth year after the date of acquisition
    of the chargeable asset or thereafter
    5 per cent

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