What to Know about Cukai Pintu, Cukai Taksiran, Cukai Tanah, and Cukai Petak

  • Ian Fan by Ian Fan
  • 10 months ago
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When it comes to real estate, it is not just about the initial costs when buying a property, but also the additional costs that comes with owning one.

In Malaysia, these are the costs (or taxes) to take note of: property assessment tax (cukai pintu or cukai taksiran), quit rent (cukai tanah), and parcel rent (cukai petak).

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Assessment Tax (Cukai Pintu)

The assessment tax or also commonly known as cukai pintu or cukai taksiran, is a local land tax collected by the local council for the construction and maintenance of public infrastructure under its area of jurisdiction such as upgrading works, road repairs and cleaning services. 

Here’s an example of an assessment tax bill:

Assessment rates are calculated based on the estimated annual rental value of your property.

Once that figure is assessed, you are charged a set percentage rate of that amount by the relevant local authorities.

The payment is made in two instalments annually between January 1 to Feb 28 and July 1 to Aug 31 every year.

Depending on which state you’re in, there are several methods to pay your assessment rates (cukai pintu or cukai taksiran).

  1. Offline and in-person
    – Local district council
    – Post offices
  2. Online
    – Pos Online
    – Online banking platforms such as Maybank2u, CIMB Clicks, and AmOnline

Quit rent (Cukai Tanah)

Quit Rent or also known as cukai tanah, is a form of tax paid once a year to the relevant land office by May 31 annually. 

Quit rent is imposed on owners of any landed property in Malaysia, which includes both freehold and leasehold land. As long as you own the property, you will have to pay quit rent every year, whether it’s vacant or occupied.

Quit rent also applies to strata buildings and usually refers to apartments and condominiums, but some types of landed properties may fall into this category too, such as townhouses. Quit rent for strata buildings are also known as cukai petak.

The quit rent amount to be paid, varies by state. Quit rent is assessed as a chargeable rate related to the total amount of land included as part of a property. In other words – it is assessed based on the per square foot (psf) of landed property.

If you’re looking for a guideline figure – a landed property in Kuala Lumpur has historically been charged at a rate of RM0.035 psf.

Here’s how to calculate quit rent:
Square foot of property x Price per square foot = Quit rent
1,500 sq ft x RM0.035 psf = RM52.50

So a 1,500 sq ft property would have a chargeable quit rent of RM52.50.

Here’s an example of a quit rent bill (cukai tanah):

Here’s an example of a parcel rent bill (cukai petak):

Depending on which state you’re in, there are several methods to pay your quit rent (cukai tanah) and parcel rent (cukai petak).

  1. Offline and in-person
    – Land Registry Office
    – Post offices
  2. Online
    – Pos Online
    – Online banking platforms such as Maybank2u, CIMB Clicks, and AmOnline
    – The Land Registry Office’s official online platform (for certain states)

If you’re paying online, do note that each Land Registry Office only accepts payments from selected banks. The best way would be to check the list of accepted banks on their websites.

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