🇲🇾 Local Government Act 1976 • National Land Code

Malaysia Assessment Tax & Quit Rent Calculator

Calculate your annual and bi-annual municipal assessment tax (Cukai Pintu / Taksiran) and state land quit rent (Cukai Tanah / Petak) in Malaysian Ringgit (MYR).

⚡ Municipal Presets

Property Valuation Parameters

RM
Annual Value (Nilai Tahunan) = Monthly Rental × 12
Total Annual Property Tax (Pintu + Tanah)
RM 1,300.00
Bi-annual Cukai Pintu installment: RM 600.00 (Due Feb & Aug)

Property Tax Matrix

Tax Component Calculation Basis Amount (MYR)
MS

Engr. Muhammad Shahzad

Verified Systems Specialist & Engineer

Principal systems architect and statutory compliance engineer. Specialist in Malaysian statutory frameworks, LHDN income tax schedules, EPF/KWSP regulations, and Bank Negara Malaysia financing guidelines.

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Frequently Asked Questions (Statutory FAQs)

What is Cukai Pintu (Assessment Tax) in Malaysia?

Cukai Pintu (Assessment Tax) is a local municipal tax levied by local authorities (e.g., DBKL, MBPJ, MBSA, MPPP) to fund local services like waste collection, street lighting, road maintenance, and urban drainage under the Local Government Act 1976.

How is Cukai Pintu calculated from Annual Value (Nilai Tahunan)?

Cukai Pintu = Estimated Annual Rental Value (Nilai Tahunan) multiplied by the council assessment tax rate (typically between 4% and 12% depending on property type and local council area).

How often is Cukai Pintu payable in Malaysia?

Assessment tax is payable bi-annually in two installments: Term 1 (covering January to June, due by 28 February) and Term 2 (covering July to December, due by 31 August).

What is the difference between Cukai Tanah (Quit Rent) and Cukai Petak (Parcel Rent)?

Cukai Tanah is state land revenue levied on landed titles based on square footage. For strata properties (condominiums, apartments), Cukai Petak replaces conventional quit rent, billed directly to each individual unit owner by state land offices.

What penalties apply for late payment of assessment tax in Malaysia?

Late payment attracts statutory late notice fees (Notis E under Section 148) and an annual penalty interest charge (typically 1% to 2% per month), with local councils empowered to seize movable property or auction titles for prolonged default.