When people sell, the number they remember is the price. The number that actually lands in their account is a lot smaller, and the gap can easily be RM50,000 on an ordinary home in the Klang Valley.
Most of that gap comes from four places: the agent, the lawyer, the taxman and, if there's still a loan, the bank. None of them are hidden, but they arrive at different times, so it's easy to underestimate the total.
The short version
- Agent: up to 3% of the price, plus 8% SST. Often negotiable.
- Your lawyer: the same scale buyers pay, 1.25% on the first RM500,000 and 1% after that, plus SST and disbursements.
- RPGT: 30% of the gain if you sell within three years, falling to 0% from the sixth year for Malaysian citizens and PRs.
- Your bank: the rest of your loan gets paid off from the sale money, with a penalty if you're still in lock-in.
- Timing: the buyer's lawyer holds back 3% of the price for LHDN, and the rest usually reaches you about three to four months after the SPA.
A worked example
Say you're selling a condo for RM650,000. You bought it for RM450,000 and paid about RM13,000 in legal fees and stamp duty back then. You sign the SPA four years and three months after you bought it, which puts the sale in the fifth year, so RPGT is 15%.
| Cost | Amount |
|---|---|
| Agent commission (3%) | RM19,500 |
| SST on commission (8%) | RM1,560 |
| Your lawyer's fee | RM7,750 |
| SST on legal fee (8%) | RM620 |
| Disbursements (estimate) | RM1,000 |
| RPGT at 15% | RM21,272 |
| Total | RM51,702 |
Here's how the RPGT figure comes about. The gain is the sale price minus what you paid, minus the costs you're allowed to deduct on both ends:
- RM650,000 − RM450,000 = RM200,000 gross gain
- Less RM13,000 in buying costs and RM29,430 in selling costs (agent, lawyer and SST) = RM157,570
- Less the individual exemption of 10% of the gain, RM15,757 = RM141,813
- 15% of that is RM21,272
Timing matters a lot. If the same sale happened from the sixth year onwards, RPGT would be zero and the total would drop to about RM30,400. If you're close to a cut-off, it can be worth waiting a few months. The date that counts is the date the SPA is signed, both when you bought and when you sell.
Agent commission
The Board of Valuers, Appraisers, Estate Agents and Property Managers caps commission on a sale at 3% of the price, with a minimum of RM1,000. That's a ceiling, not a fixed rate, and 2% to 2.5% isn't unusual, especially for higher-priced homes or when the market is busy.
Registered agencies also charge 8% SST on the commission, so 3% really works out to 3.24% of the price. Agree the rate in writing before the agent starts marketing, and only deal with registered agents. You can check an agent's registration number on the board's website.
Your lawyer's fee
Sellers pay their own lawyer on the same scale as buyers, set by the Solicitors' Remuneration Order 2023: 1.25% of the first RM500,000 and 1% of the next RM7 million, with a minimum of RM500. Lawyers can offer up to 25% off this fee, so ask. Add 8% SST and the disbursements.
Your lawyer does more than check the SPA. They deal with your bank to redeem the loan, prepare the RPGT forms, and make sure the balance of the price reaches you once the deal completes.
Real property gains tax (RPGT)
RPGT is charged on the profit, not the price. If you sell for less than you paid, there's nothing to pay. The rate depends on how long you've owned the property and who you are:
| When you sell | Citizens and PRs | Companies | Foreigners |
|---|---|---|---|
| Within 3 years | 30% | 30% | 30% |
| 4th year | 20% | 20% | 30% |
| 5th year | 15% | 15% | 30% |
| 6th year onwards | 0% | 10% | 10% |
What you can deduct
- The legal fees and stamp duty you paid when you bought.
- Agent and legal fees for the sale.
- Renovations that added value and are still there when you sell, if you have the receipts. Repainting and repairs usually don't count.
Loan interest, the loan agreement's legal fees and stamp duty, and the cost of preparing your RPGT forms can't be deducted.
Exemptions
- Individual exemption: RM10,000 or 10% of the gain, whichever is higher. It applies to every sale by an individual.
- Once-in-a-lifetime exemption: Malaysian citizens and PRs can choose to pay no RPGT at all on the sale of one home they lived in. You can only use it once, so save it for a sale where it really counts.
The 3% the buyer holds back
The buyer's lawyer keeps 3% of the price (7% if you're a foreigner) and pays it to LHDN within 60 days. It's credited against your RPGT. If you owe less than that, or nothing because you're in the sixth year, you claim the difference back from LHDN.
Since 2025, RPGT works on self-assessment. You work out the tax yourself, file it through e-CKHT on MyTax within 60 days of the sale, and pay any balance within 90 days. Even at 0%, the forms still have to be filed. Your lawyer normally handles this for you.
If you still have a loan
Most sellers do. The buyer's bank pays your bank first to settle the loan, and you get what's left. Before you list, ask your bank for three things:
- How much you owe today, and roughly how much you'll owe at completion.
- Whether you're still in lock-in, and how big the early settlement penalty is. It's usually 2% to 3% of the original loan.
- How much notice they need. Some banks want up to three months, or charge interest in its place.
Then work out whether the sale price covers the loan, the penalty and all the costs above. If it doesn't, you'll need to top up the difference in cash before the bank releases the title.
The smaller costs
- Quit rent, assessment and maintenance: these are settled up to the completion date. If you've prepaid for the year, the buyer pays you back their share.
- Utility bills: final electricity, water and sewerage bills, and any outstanding arrears.
- Getting it ready to sell: repairs, a deep clean and good photos. These are optional, but they usually pay for themselves.
- Moving out: the movers, and perhaps a few weeks of rent if your next home isn't ready yet.
Before you list
- Find your SPA from when you bought, and the receipts for legal fees, stamp duty and any renovations.
- Count the years from your purchase SPA date, so you know which RPGT rate applies.
- Get a redemption figure and the lock-in end date from your bank.
- Agree the agent's commission and the SST in writing.
- Ask your lawyer for a quote, including any discount on the scale fee.
- Check that quit rent, assessment and maintenance are paid up to date.
Sources
- RPGT rates, exemptions, retention and self-assessment: StashAway, Real Property Gains Tax Malaysia (August 2026) and the Real Property Gains Tax Act 1976.
- Agent commission cap of 3% and RM1,000 minimum: Board of Valuers, Appraisers, Estate Agents and Property Managers, scale of fees.
- Legal fee scale and the 25% discount: Solicitors' Remuneration Order 2023, as summarised by PropCashflow.
- Seller costs overview: PropertyGuru, Selling a House in Malaysia (2026).
This guide is general information, not tax or legal advice. RPGT depends on your exact dates, costs and circumstances, so check your figures with your lawyer or a tax agent before you sign. See our full disclaimer.