After How Many Years Does RPGT Drop or Reach Zero?

After How Many Years Does RPGT Drop or Reach Zero?

Reviewed 24 October 2026 · Jacky Yong, REN 77674

Perhaps you are happy to keep the home a little longer and wonder whether waiting will remove the RPGT. There is no single waiting period for every owner. Citizens and Malaysian PRs, non-citizens who are not PRs, and companies follow different rate schedules, so the registered seller is the place to start.

Which seller schedule applies?

For an individual citizen or Malaysian PR, the current schedule reaches 0% from the sixth year onward. For an individual who is neither a Malaysian citizen nor PR, the rate is 30% through the fifth year and 10% from the sixth year onward. Companies have their own categories and rates. These percentages apply to chargeable gain, not automatically to the sale price.

The holding period follows the acquisition and disposal dates as defined by law, not simply the calendar years you have owned the home. Conditional contracts, completion and statutory rules can affect which dates apply. So before setting a sale date, do not rely on memory or assume the SPA date controls in every case.

What records matter before you choose a sale date?

Find the purchase and sale documents, establish your seller category, and gather receipts for costs that may qualify. Exemptions have their own conditions: the private-residence election is limited to a Malaysian citizen or PR, while other individual reliefs follow separate rules.

For the current rates, holding-period rules and reliefs, see the RPGT guide. The foreign-owner sale guide covers filing, buyer retention and sale paperwork.

Send Jacky the property and your seller category: citizen, Malaysian PR, non-PR or company. He can help organise the information for your tax adviser. Ask Jacky what to prepare

General property information, not tax or legal advice and not advice on when to sell. A tax adviser can calculate RPGT using the documents and dates for your transaction.

Official references

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Jacky Yong · REN 77674 · Vivahomes Realty Sdn Bhd
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