Buyer’s Stamp Duty
Purchase Price or Market Value of the Property | BSD Rates for Residential Properties | BSD Rates for Non-Residential Properties |
First RM 100,000 | 1% | 1% |
Next RM 100,001 to RM 500,000 | 2% | 2% |
Next RM 500,001 to RM 1 million | 3% | 3% |
Above RM 1 million | 4% | 4% |
Real Property Gain Tax (RPGT)
Entity | Citizen or Permanent Resident | Company | Foreigner |
Within 1 year | 30% | 30% | 30% |
Within 2 year | 30% | 30% | 30% |
Within 3 year | 30% | 30% | 30% |
Within 4 year | 20% | 20% | 30% |
Within 5 year | 15% | 15% | 30% |
After the 5th year | 5% | 5% | 10% |