RPGT in Malaysia 2026 for Malaysians and foreigners: the rates, the exemptions and how a new launch gets you to 0%

What are the RPGT rates in 2026?

The rate depends on who sells and in which year of ownership, counted from the date of the SPA you signed to the date of the SPA you sell on.

1. Malaysians and PRs: from year 6 the rate is 0%, so the whole gain is yours.
2. Foreigners: from year 6 the rate falls to a third, 10%, and there is no tax at all while you hold and rent.
3. Companies: 10% from year 6, so most buyers of a home do best owning it in their own name.

Do Malaysians working overseas pay RPGT as Malaysians?

Yes. RPGT goes by citizenship, not by where you live or pay income tax. A Malaysian citizen with a MyKad pays the Malaysian rates from Singapore, London or Sydney, the same as at home, and so does a Malaysian permanent resident.

1. 0% from year 6: the same as a Malaysian living in Malaysia.
2. The same exemptions: RM10,000 or 10% of the gain off every sale, and the once-in-a-lifetime exemption on one home.
3. The Malaysian share held back: 3% of the price when you sell, not the 7% for foreigners.
4. Much of it from abroad: the RPGT returns are filed online on e-CKHT, and many developers and buyers’ lawyers accept documents signed before a notary or at a Malaysian embassy.
5. Your home loan: Malaysian banks can lend you up to 90% on your foreign salary. See our home loan guide for Malaysians working overseas.
6. Your stamp duty is the Malaysian scale: 1% to 4%, not the 8% foreigners pay, so a Malaysian abroad buys for less as well. See our stamp duty guide.

How much RPGT do foreigners pay in Malaysia?

30% of the gain if you sell within five years and 10% from the sixth year, and nothing at all while you own the home, live in it or rent it out. The longer you hold, the less you pay.

1. Your 8% stamp duty comes off the gain: on a RM1mil home in Kuala Lumpur, the RM80,000 stamp duty and RM11,250 legal fees raise your cost base to RM1,091,250, and RPGT is due only on a sale above that.
2. The build years count: at Divine KLCC, with keys in Q3 2032, a foreigner who signs now is in year 6 on the day of keys, so the rate is already 10%.
3. The share held back is not lost: the buyer holds back 7% of the price for LHDN, and anything above your tax is refunded to you.
4. Foreigners can buy from RM1mil in Kuala Lumpur: see every project open to you on our new launches for foreign buyers page, and the full buying cost in our guide to what a foreigner pays.

When does the RPGT clock start on a new launch?

On the date you sign the SPA, not when you get the keys or the title. While the developer builds, your years of ownership are already counting, so a home with keys three or four years away is well on its way to year 6 on the day you move in. At Divine KLCC, with keys in Q3 2032, a Malaysian who signs now is already in year 6 on the day of keys, so the whole gain from the build years is free of RPGT.

Artist’s impression · Divine KLCC, keys Q3 2032, in KL City Centre

Three new launches in KL City Centre, if you sign in November 2026:

1. Rent in the meantime: at Times Square 2, with keys in October 2027, you can let the home for about four years while the clock runs to 0% in November 2031.
2. Pay in stages: on a home being built you pay as the tower goes up, so the years before keys cost you little and still count towards your hold.

How much RPGT do you pay on each RM100,000 of gain?

How to calculate RPGT: the selling price, less your fees on the sale, less your cost base, is the gain. A Malaysian takes off RM10,000 or 10% of it, then the rate for the year applies.

1. A Malaysian at Times Square 2: RM688,000 plus RM14,640 stamp duty and RM8,130 legal fees is a cost base of RM710,770. A sale above that is the gain.
2. A foreigner at RM1mil: plus RM80,000 stamp duty and RM11,250 legal fees is a cost base of RM1,091,250.

For every RM100,000 of gain after costs, here is what you pay and what you keep.

1. Costs you take off first: stamp duty and legal fees when you bought, and the legal and agent fees when you sell, and renovations that add to the home’s value, so keep the receipts. Our stamp duty and legal fees calculator gives you the buying side.
2. Malaysians’ exemption: RM10,000 or 10% of the gain, whichever is higher, comes off before the rate, every time you sell.
3. A loss counts too: sell at a loss and there is no RPGT, and the loss can be set against the gain on another property.

Artist’s impression · Centrix The Station KLCC, above Dang Wangi LRT

Which RPGT exemptions can you use?

1. Once in a lifetime, one home: a Malaysian citizen or PR can sell one private residence with no RPGT at all, in any year. You choose when to use it, so you can keep it for the sale with the biggest gain.
2. RM10,000 or 10% of the gain: for every Malaysian seller, on every sale.
3. Family gifts: a home given by a Malaysian citizen between husband and wife, parent and child, or grandparent and grandchild is treated as no gain and no loss, so passing a home to the family is free of RPGT.
4. From year 6: no exemption needed. A Malaysian pays 0% on the whole gain.

How is RPGT paid when you sell?

Your lawyer handles it with the sale. Here is what happens, so there are no surprises.

1. The buyer holds back a share: 3% of the price for a Malaysian seller, 7% for a foreigner, paid to LHDN against your tax. If you owe less, LHDN refunds you the difference. At Times Square 2’s starting price of RM688,000, a Malaysian’s share is RM20,640.
2. From 2026, less held back: when your return shows a lower tax, or none in year 6, you tell the buyer and they can hold back only that amount.
3. Who pays: the seller. When you buy, you pay no RPGT, you only pass on the share held back from the price.
4. The return: you and the buyer file online on e-CKHT within 60 days of the sale, even at 0%, and your lawyer usually does it for you. A Malaysian claiming the once-in-a-lifetime exemption files Form CKHT 3.
5. Paying: any balance is due within 90 days, and from 2026 LHDN can let you pay it in instalments.
6. Budget 2027: no change to RPGT. See our Budget 2027 guide for property buyers.

Three new launches in KL City Centre where the build years count towards your hold.

Times Square 2

Freehold, bridged to Berjaya Times Square

Own stay 4.4/5Investment 4.6/5

From

RM688,000

Bedrooms

1–3 bedrooms

Completion

October 2027

See Times Square 2 →

Centrix The Station KLCC

LRT right below your unit

Own stay 4.3/5Investment 4.6/5

From

RM907,800

Bedrooms

Studio, 1–3 bedrooms

Completion

2028–2029

See Centrix The Station KLCC →

Divine KLCC

Twin Towers view, 400 m from the towers

Own stay 4.2/5Investment 4.4/5

From

RM968,000

Bedrooms

1–3 bedrooms

Completion

Q3 2032

See Divine KLCC →

See all new launches