Calculator
Estimate the tax on your disposal
Stamp duty and legal fees on purchase, agent fees on sale, and capital improvements such as an extension or upgrade works.
Estimated RPGT payable
RM 180,000
Based on the RPGT rates in force since 1 January 2022, with the Schedule 4 waiver (greater of RM 10,000 or 10% of the gain) applied for individual sellers. Reliefs such as the once-in-a-lifetime private residence exemption do not apply to industrial property. Confirm your position with a tax adviser before disposing.
Rates
RPGT by disposal year
| Disposal | Citizen / PR | Company | Non-citizen |
|---|---|---|---|
| Within 3 years | 30% | 30% | 30% |
| 4th year | 20% | 20% | 30% |
| 5th year | 15% | 15% | 30% |
| 6th year onward | 0% | 10% | 10% |
Rates in force since 1 January 2022, current as of August 2026. Budget announcements can change them - confirm the position with a tax adviser before you commit to a disposal timetable.
Planning the exit
Timing is the biggest lever
For a citizen seller the rate steps from 15% to 0% at the sixth year, and for a company from 15% to 10% - so on a large industrial gain, the calendar can matter more than any allowable cost. If you are close to a band boundary, model both dates before agreeing a completion schedule.
Selling is also a marketing exercise: the price you achieve moves the gain more than the rate does. If you are weighing a disposal, we can advise what comparable factories and warehouses are transacting at in your corridor.
Questions
RPGT, answered
What are the current RPGT rates in Malaysia?
For disposals since 1 January 2022: Malaysian citizens and permanent residents pay 30% on gains where the property is sold within three years of acquisition, 20% in the fourth year, 15% in the fifth year, and 0% from the sixth year onward. Companies incorporated in Malaysia pay the same 30/20/15 scale but 10% from the sixth year, and non-citizen individuals pay 30% within the first five years and 10% thereafter.
How is the holding period measured?
From the date of acquisition to the date of disposal, which for most transactions means the dates of the respective sale and purchase agreements. The rate band is set by which year of ownership the disposal falls in, so a sale a few weeks either side of an anniversary can change the rate materially - worth checking before you fix a completion timetable.
What costs can reduce the chargeable gain?
The gain is the disposal price less the acquisition price, and both legs can be adjusted. Acquisition costs such as stamp duty and legal fees, enhancement expenditure like an extension or major upgrade that is still reflected in the property, and disposal costs such as agency and legal fees all reduce the chargeable gain. Keep the documentation, because the claim must be supported.
Do any exemptions apply when selling an industrial property?
Individual sellers get the Schedule 4 waiver - the greater of RM 10,000 or 10% of the chargeable gain - which this calculator applies automatically. The once-in-a-lifetime private residence exemption applies only to residential property, so it cannot shelter a factory or warehouse disposal. Transfers between spouses and certain family or group restructurings have their own no-gain treatment, which needs specific tax advice.
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