Real Property Gains Tax 2014 (RPGT)

Real Property Gains Tax is levied upon chargeable gains arising from the sale of property in Malaysia, if that property is sold after being bought for less than 5 years. To reduce speculative activities, the government has increased the real property gains tax rate in 2013 by 5%.

Effective 1 January 2014, the rates for any gains arising from the sale of property are:

• Disposal within 3 years – 30%
• Disposal in 4th year – 20%
• Disposal in 5th year – 15%