📅 Last verified: June 2026. Rates are set by each state and local council and change. The amounts here are illustrative — anything marked † should be confirmed on the official portal or your bill before you rely on it.
The short version
- Owning property here means two small annual charges: quit rent (cukai tanah) and assessment tax (cukai pintu).
- Quit rent goes to the state; assessment goes to your local council.
- Both are modest — typically a few hundred ringgit a year for a condo, not a major holding cost. †
- You can check and pay both online through official government portals.
The two annual taxes
| Tax | Local name | Paid to | Roughly what it’s based on |
|---|---|---|---|
| Quit rent | cukai tanah | The state land office | Your land / share of land — usually a small fixed annual sum † |
| Assessment | cukai pintu | Your local council | The estimated annual rental value of the property † |
Both apply to international owners exactly as they do to anyone else — there’s no separate foreign-owner surcharge here (unlike some countries that add a yearly levy on overseas owners).
Quit rent (cukai tanah)
A state land tax, billed annually. For a condo or apartment, your share is typically small — often in the low hundreds of ringgit a year, depending on the state and your unit’s land share. † It’s usually due early in the year.
Assessment tax (cukai pintu)
A local-council charge, usually billed twice a year, based on the council’s estimate of your property’s annual rental value. † Rates and valuations differ by council, so two similar units in different council areas can pay different amounts.
How to check and pay — official portals
You can check, manage and pay both online through official government portals:
Quit rent (cukai tanah) — by state:
- Kuala Lumpur: the e-Tanah WP Kuala Lumpur portal (
ptgwp.gov.my). - Selangor: the e-Tanah Selangor portal (
etanah.selangor.gov.my). - Penang: the PgLAND portal (
pgland.penang.gov.my).
Assessment tax (cukai pintu): pay through the local council for your property’s area — for example DBKL (dbkl.gov.my) for properties in Kuala Lumpur, or the corresponding state / municipal e-PBT portal elsewhere.
💡 Keep both paid and on record. Unpaid quit rent or assessment can complicate a future sale or transfer — it’s a small cost that’s not worth the headache of letting it lapse.
Why it matters to your numbers
These two are part of your holding cost, alongside maintenance / service charges and sinking fund (for strata). They’re minor next to the entry and exit taxes — but worth budgeting so your net-yield maths is honest.
→ See the full entry-and-exit cost in the Foreign Buyer guide; the exit tax in the RPGT guide.
Quit rent and assessment are the smallest line on your property bill — but the one that quietly causes trouble at resale if you ignore it. Pay them, keep the receipts, move on.
Questions on your annual property taxes? Message me on WhatsApp — happy to point you to the right portal.
General information only — not tax or legal advice. Quit rent and assessment rates are set by each state and local council and change; confirm the current amount on the official portal or your bill. Figures marked † are illustrative and move most often. Author: Jacky Yong, licensed real estate negotiator (REN 77674), Vivahomes Realty Sdn Bhd (E(1)1670).
See this in real projects
Live listings where this applies: