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Stamp Duty

Buyer’s Stamp Duty

Purchase Price or Market Value of the PropertyBSD Rates for Residential PropertiesBSD Rates for Non-Residential Properties
First RM 100,0001%1%
Next RM 100,001 to RM 500,0002%2%
Next RM 500,001 to RM 1 million3%3%
Above RM 1 million4%4%

Real Property Gain Tax (RPGT)

EntityCitizen or Permanent ResidentCompanyForeigner
Within 1 year30%30%30%
Within 2 year30%30%30%
Within 3 year30%30%30%
Within 4 year20%20%30%
Within 5 year15%15%30%
After the 5th year5%5%10%

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