RPGT rates
| Tax Rates | |||
| Personal | Company | ||
| Citizen/PR | Non-citizen | ||
| Disposed within 3 years | 30% | 30% | 30% |
| Disposed in the 4th year | 20% | 30% | 20% |
| Disposed in the 5th year | 15% | 30% | 15% |
| Disposed after the 5th year | 0% | 5% | 5% |
Exemptions:
- gains from the disposal of one residential property once in a lifetime to individuals
- up to RM 10,000 or 10% of the net gains, (whichever is higher) from the disposal of real property by individuals
- gains arising from the disposal between family members.
| Tax Rates | ||
| Personal | Company | |
| Disposed within 2 years | 15% | 15% |
| Disposed after 2 years and up to 5 years | 10% | 10% |
| Disposed after 5 years | 0% | 5% |
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