Real Property Gains Tax (RPGT) rates vary based on the type of disposer and how long the asset is held. The disposer is categorized into three groups under Schedule 5 of the RPGT Act:
Part I: Includes Malaysian citizens and partners, except those in Parts II and III.
Part II: Includes Malaysian-incorporated companies or trustees of trusts or bodies registered under Malaysian law.
Part III: Includes non-citizens, non-permanent residents, executors of estates for non-citizens or non-permanent residents, and foreign-incorporated companies.
RPGT for disposals after the sixth year of acquisition:
From 1.1.2014 to 31.12.2018: The rate was 0%.
From 1.1.2019 to 31.12.2021: The rate was 5%.
From 1.1.2022 onward: The rate returned to 0%, with other rates for different categories unchanged.
