Two taxes decide whether a sale actually makes money: the stamp duty on the instrument of transfer, paid by the buyer, and Real Property Gains Tax on your profit, paid by you. Most sellers model the gain and forget the second one — which is exactly where deals turn red.决定一笔交易是否真赚钱的，是两项税：转让文书上的印花税（由买方支付），以及你利润上的产业盈利税（由你支付）。多数卖家只算涨幅，忘了第二项 — 而这正是交易由盈转亏的地方。Dua cukai menentukan sama ada jualan benar-benar untung: duti setem pada surat cara pindah milik (dibayar pembeli), dan RPGT atas keuntungan anda. Kebanyakan penjual model keuntungan dan lupa yang kedua.
Stamp duty (Stamp Act 1949), citizens & PRs: 1% on the first RM100k, 2% on RM100k–500k, 3% on RM500k–1m, 4% above. Foreign buyers (Budget 2026): a flat 8% on residential transfers executed from 1 January 2026 — doubled from the old 4% flat rate; the execution date of the transfer instrument decides which rate applies. RPGT (RPGT Act 1976), citizens: 30% in years 1–3, 20% year 4, 15% year 5, 0% year 6+ (foreigners and companies stay at 10% from year 6). Both stamp duty and RPGT are now self-assessed — the Stamp Duty Self-Assessment System went live 1 January 2026, and RPGT files via e-CKHT on MyTax within 60 days of disposal. Rates can change at Budget — confirm before you transact.印花税（《1949 印花税法令》，公民与永久居民）：首 RM10 万 1%、RM10–50 万 2%、RM50–100 万 3%、超过 100 万 4%。外国买家（2026 财政预算）：2026 年 1 月 1 日起签署的住宅转让文书，统一按 8% 缴纳 — 较旧制的 4% 统一税率翻倍；以转让文书的签署日期判定适用税率。RPGT（《1976 法令》，公民）：第 1–3 年 30%、第 4 年 20%、第 5 年 15%、第 6 年起 0%（外国人与公司第 6 年起维持 10%）。印花税与 RPGT 现均为自我评估 — 印花税自评估制度（SDSAS）已于 2026 年 1 月 1 日上线，RPGT 经 MyTax 的 e-CKHT 在转让后 60 天内申报。税率可能在财政预算调整 — 交易前请核实。Duti setem (Akta Setem 1949), warganegara & PR: 1% RM100k pertama, 2% RM100k–500k, 3% RM500k–1j, 4% atas. Pembeli asing (Belanjawan 2026): kadar rata 8% bagi pindah milik kediaman yang ditandatangani dari 1 Januari 2026 — dua kali ganda kadar rata 4% lama. RPGT (Akta 1976), warganegara: 30% tahun 1–3, 20% tahun 4, 15% tahun 5, 0% tahun 6+ (asing & syarikat kekal 10%). Kedua-duanya kini dinilai sendiri — SDSAS berkuat kuasa 1 Januari 2026, RPGT melalui e-CKHT di MyTax dalam 60 hari. Boleh berubah pada Belanjawan.
01The buyer's stamp duty on RM 650kRM65 万的买方印花税Duti setem pembeli pada RM 650k
On a RM 650,000 transfer to a Malaysian buyer the duty stacks across tiers: 1% of the first RM100k (RM1,000), 2% of the next RM400k (RM8,000), and 3% of the final RM150k (RM4,500) — about RM 13,500 in transfer stamp duty, before the 0.5% loan-agreement duty. Sell the same unit to a foreign buyer and the transfer duty is a flat 8% — RM 52,000 — nearly four times as much, which directly shapes what that buyer pool will offer you. A first-time Malaysian buyer at RM500,000 or below pays zero: the 100% exemption on transfer and loan instruments was extended in Budget 2026.将 RM65 万的单位转让给大马买家，印花税按阶梯叠加：首 RM10 万的 1%（RM1,000）、其后 RM40 万的 2%（RM8,000）、最后 RM15 万的 3%（RM4,500）— 合计约 RM 13,500 的转让印花税，尚未计 0.5% 的贷款协议印花税。同一套卖给外国买家，转让印花税则是统一 8% — RM 52,000 — 接近四倍，这直接影响该买家群体愿意出的价。RM50 万及以下的大马首购族则是零：转让与贷款文书的 100% 豁免已在 2026 财政预算中延长。Pada pindah milik RM 650,000 kepada pembeli Malaysia, duti bertingkat: 1% RM100k pertama (RM1,000), 2% RM400k berikut (RM8,000), 3% RM150k akhir (RM4,500) — kira-kira RM 13,500. Jual unit sama kepada pembeli asing dan dutinya rata 8% — RM 52,000 — hampir empat kali ganda. Pembeli kali pertama Malaysia pada RM500,000 ke bawah bayar sifar: pengecualian 100% dilanjutkan dalam Belanjawan 2026.
02Your RPGT depends entirely on the calendar你的 RPGT 完全取决于日历RPGT anda bergantung sepenuhnya pada kalendar
Say you bought at RM 520,000 and sell at RM 650,000 — a RM 130,000 gross gain. Sell in year 2 and RPGT at 30% is around RM 39,000 (before allowable deductions like legal fees and the agent commission). Hold into year 6 and, as a citizen, the same gain is taxed at 0% — the RPGT falls away entirely. The asset didn't change; the date did.假设你以 RM52 万买入、RM65 万卖出 — 毛利 RM13 万。第 2 年卖，30% 的 RPGT 约 RM 39,000（扣除律师费、中介佣金等可抵项之前）。持有进入第 6 年，作为公民，同样的利润按 0% 课税 — RPGT 完全消失。资产没变，变的是日期。Katakan anda beli RM 520,000 dan jual RM 650,000 — keuntungan kasar RM 130,000. Jual tahun 2, RPGT 30% kira-kira RM 39,000. Pegang ke tahun 6, sebagai warganegara keuntungan sama dicukai 0% — RPGT hilang sepenuhnya. Aset tidak berubah; tarikh berubah.
The cheapest way to cut your RPGT bill is almost always to wait one more year before the deadline ticks over.降低 RPGT 账单最划算的办法，几乎永远是在跨过时间节点前，再多等一年。Cara termurah memotong bil RPGT hampir selalu menunggu satu tahun lagi sebelum tarikh berubah.
None of this means don't sell. It means time the sale around the RPGT step-downs, keep every receipt that counts as an allowable deduction, and price in the buyer's stamp duty when you set expectations. Run the full model and the decision gets obvious.这些都不是叫你别卖。而是把卖出时点对准 RPGT 的递减节点、保留每一张可作抵扣的单据，并在设定预期时把买方印花税考虑进去。把完整模型算一遍，决策自然清晰。Ini bukan bermakna jangan jual. Ia bermakna jadualkan jualan sekitar penurunan RPGT, simpan setiap resit yang layak ditolak, dan ambil kira duti setem pembeli.
Thinking of selling a Johor unit this year?今年想卖掉一套柔佛单位？Berfikir menjual unit Johor tahun ini?
Send me the purchase price and date on WhatsApp and I'll model the RPGT, the allowable deductions and the right window to list — REN 63353, under IQI Realty.把买入价与日期 WhatsApp 给我，我会测算 RPGT、可抵扣项与最佳挂牌时点 — REN 63353，IQI Realty 旗下。Hantar harga dan tarikh belian di WhatsApp dan saya akan model RPGT, potongan dibenarkan dan tetingkap terbaik — REN 63353.