When Is RPGT Paid, and Who Files and Remits It?

Reviewed 24 October 2026 · Jacky Yong, REN 77674

When you start working out the money from a sale, the buyer’s retention can look like the tax bill. It is not necessarily the same amount. The seller pays RPGT on chargeable gain; the buyer has a separate statutory duty to retain and remit an amount to HASiL (LHDN). That advance is not automatically the seller’s final tax.

Which dates belong on the sale calendar?

For disposals from 2025, Malaysia uses RPGT self-assessment. The seller reports the gain and pays by the required date, rather than waiting for a separate assessment notice.

How much does the buyer retain?

The usual amount follows the seller’s statutory category. For a Part III seller, the usual rate is 7% of consideration, limited by available money consideration. From 2026 disposals, the buyer may instead remit a lower deemed-assessed amount if the seller gives the required notice in time. Part I and Part II sellers have different rates.

This buyer remittance is an advance against the final RPGT calculation, not a promise that a particular amount will be refunded. The seller’s category, dates, gain, allowable costs and reliefs all affect the final result.

Before completion, who needs to do what?

Both conveyancing lawyers can put the seller category, retention calculation, any notice for the deemed-assessment option and responsibility for each return on the same page. The RPGT guide sets out rates and deadlines; the foreign-owner sale guide covers sale documents and cash flow.

Send Jacky the property or project and the year you expect to sell. He can help organise the sale documents and questions for your advisers. Ask Jacky to organise your sale questions

General information, not tax or legal advice. A conveyancing lawyer and tax adviser should confirm the filing, payment and remittance for your sale.

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