Foreigner RPGT (Real Property Gains Tax)
RPGT for foreigners differs from citizens. Here are the seed rates and the verify reminder.
Quick answer
Real Property Gains Tax (RPGT) for foreigners differs from the citizen/PR schedule. A seed reference is 30% if you sell within 5 years and 10% from year 6 onwards. RPGT is charged on the gain (profit), not the full sale price. Always verify the latest LHDN RPGT schedule before relying on a rate.
Key takeaways
- Foreigner RPGT differs from citizen/PR rates.
- Seed: 30% within 5 years, 10% from year 6.
- RPGT is on the gain, not the full sale price.
- Verify the latest schedule with LHDN.
Seed rates
- Within 5 years: around 30%.
- From year 6: around 10%.
Charged on the gain (selling price minus purchase price and allowable costs).
Checklist
- Keep purchase records and allowable-cost receipts.
- Estimate RPGT on the gain, not the full price.
- Verify the current foreigner schedule with LHDN.
Watch out for
- Foreigner RPGT is higher in the early years.
- Seed rates change — confirm with LHDN.
Frequently asked questions
What RPGT does a foreigner pay?
A seed reference is 30% within 5 years and 10% from year 6, on the gain. Verify the latest schedule with LHDN.
Is RPGT on the whole sale price?
No, only on the gain (profit) after allowable costs. Keep your records and verify the rate with LHDN.
Related guides
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Read guideRefinancing Is Not an RPGT Disposal
Refinancing your home is not the same as selling it, so Real Property Gains Tax generally does not apply when you refinance.
Read guideWhat Is RPGT (Real Property Gains Tax)?
RPGT is a tax on the profit when you sell a property. Here is the plain-English idea and what affects it.
Read guideImportant
This content is for general education only. It is not legal, financial, banking, valuation, tax, investment, or property advice. Always verify with the relevant bank, lawyer, valuer, agent, developer, auctioneer, land office, LPPSA, LHDN, or authority before making decisions.
Last reviewed: 2026 edition · Rules, rates and fees change over time. Always confirm the latest figures with the relevant authority before you act.