Year Assessment

Individual

(Incremental up to maximum)

Company with paid up capital not more than RM2.5Million

- on first RM600,000 or RM500,000

Company with paid up capital not more than RM2.5Million

- subsequent balance

Company with paid up capital more than RM2.5Million

Real Property Gains Tax (Company)

2024 onwards

Max. 30%

First RM150,000 at 15%,Next RM450,000 at 17% with turnoever up to RM50 Million. Not more than 20% foreign owned

24%

24%

Up to 3 years is 30%. 4th year is 20%. 5 years is 15%. After 5 years is 10%.

2023

Max. 30%

First RM150,000 at 15%,Next RM450,000 at 17% with turnoever up to RM50 Million

24%

24%

Up to 3 years is 30%. 4th year is 20%. 5 years is 15%. After 5 years is 10%.

2020 to 2022

Max. 30%

17% (First RM600,000)

24%

24%

Up to 3 years is 30%. 4th year is 20%. 5 years is 15%. After 5 years is 10%.

2019

Max. 28%

17%

24%

24%

Up to 3 years is 30%. 4th year is 20%. 5 years is 15%. After 5 years is 10%.

2017 & 2018

Max. 28%

18%

20%-24%

20%-24%

Up to 3 years is 30%. 4th year is 20%. 5 years is 15%. After 5 years is 5%.

2016

Max. 28%

19%

24%

24%

Up to 3 years is 30%. 4th year is 20%. 5 years is 15%. After 5 years is 5%.

2015

Max. 25%

20%

25%

25%

Up to 3 years is 30%. 4th year is 20%. 5 years is 15%. After 5 years is 5%

2014

Max. 26%

20%

25%

25%

Up to 3 years is 30%. 4th year is 20%. 5 years is 15%. After 5 years is 5%

2013

Max. 26%

20%

25%

25%

Up to 2 years is 15%. 3 to 5 years. After 5 years is Nil

2012

Max. 26%

20%

25%

25%

Up to 2 years is 10%. 3 to 5 years is 5%. After 5 years is Nil.

2011

Max. 26%

20%

25%

25%

Up to 2 years is 5%. 3 to 5 years is 5%. After 5 years is Nil.

2010

Max. 26%

20%

25%

25%

Up to 2 years is 5%. 3 to 5 years is 5%. After 5 years is Nil.

2009

Max. 27%

20%

25%

25%

Up to 2 years is Nil. 3 to 5 years is Nil. After 5 years is Nil.