What is cukai tanah and who pays it?
Cukai tanah is the annual quit rent levied by the state land office on registered land in Malaysia. The land-title owner pays it — for rented-out property, that is the landlord. Rates vary per state and parcel; find your exact figure on the notice or the state land-office portal.
Cukai tanah is separate from cukai taksiran (assessment tax, billed by the local council). A Malaysian landlord typically pays both each year. Neither bill goes to the tenant by default; both are legitimate direct expenses of owning and letting the property.
For tax purposes, the quit-rent receipt is one of the six expense categories LHDN explicitly allows landlords to deduct from gross rental income under Public Ruling No. 12/2018: "assessment and quit rent." Keep the receipt — it belongs in the same file as your rent ledger and loan-interest schedule.
How is cukai tanah calculated?
The quit-rent amount is set by each state land office and varies by state, district, land category, and parcel area. No single national rate applies. The billable amount appears on your cukai tanah notice or on the state land-office portal — look it up by lot number or title reference.
Common billing factors vary across states. Some states charge a flat rate per square foot of land area; others use acreage or category-based tables. The practical answer for any specific parcel is always: look at the notice or look it up online with your lot number.
| What varies | What stays the same |
|---|---|
| Rate per state and land category | The owner of the land title is always the payer |
| Annual amount due | Receipts are accepted by LHDN as a deductible direct expense |
| Payment portal (each state has its own) | Payment is annual, billed by the state land office |
| Deadline (typically a half-year due date) | The same lot number / title reference works across channels |
Do not rely on a neighbour's cukai tanah amount to estimate yours. Land category, lot size, district zone, and state schedules all affect the final number. Use the current-year notice.
Illustrative verified rates (to give you a rough order of magnitude — always confirm with your state PTG):
| State | Illustrative rate | Notes |
|---|---|---|
| Selangor | ~RM0.80–2.50/sq m | Varies by district; Petaling, Hulu Langat, Gombak apply higher rates |
| KL / Putrajaya | ~RM1.50–2.50/sq m | JKPTG KL range; exact lot figure on notice |
| Penang | RM0.70/sq m (urban); RM0.50/sq m (rural) | Effective 1 Jan 2026; plus a 32.5% rebate for 2026 |
| Perak | RM0.38/sq m (Taiping); RM0.14/sq m (Pasir Salak) | Gazetted district rates |
Source: PTG Selangor, JKPTG KL, Penang PTG, PTG Perak; verified 26 June 2026. Verify with your state PTG — these rates vary by land category and are subject to revision.
Know your deadline before you pay
Most peninsular states set the annual cukai tanah deadline at 31 May. Kuala Lumpur and Putrajaya — both federal territories under PTG WP — require payment by 28 February. If you miss the KL/Putrajaya window, the state land office will apply a late-payment surcharge (typically 10% of the outstanding amount in Selangor; state-specific elsewhere). Set your calendar reminders accordingly. Last verified: 26 June 2026.
| State / territory | Deadline | Source |
|---|---|---|
| KL (federal territory) | 28 February | JKPTG KL / PTG WP (ptgwp.gov.my) |
| Putrajaya (federal territory) | 28 February | PTG WP — same as KL |
| Most peninsular states (Selangor, Penang, Johor, Perak, etc.) | 31 May | PTG Selangor FAQ; National Land Code Section 94 |
Always confirm the current-year deadline at your state's portal — deadlines can shift if they fall on a weekend or public holiday.
Perak landlords: the paper bill stopped in 2024
PTG Perak no longer posts physical cukai tanah or parcel-rent bills as of 2024. If you own a Perak property and have not received a paper notice, that is why — the obligation to pay still exists. Log in to the PTG Perak eTanah portal with your lot number to retrieve your bill. Last verified: 26 June 2026.
The PTG Perak eTanah portal carries this notice: "Salinan Bil Cukai Tanah/Petak TIDAK LAGI DIHANTAR Mulai Tahun 2024." Source: PTG Perak eTanah portal [^35^].
How to pay cukai tanah online — step by step
Most Malaysian state land offices offer online payment via their own portal, using FPX bank transfer. You need your lot number, the cukai tanah reference number from the notice, and an FPX-registered bank account. Steps differ slightly by state; the core flow below applies across all.
Before you start:
- Locate your cukai tanah notice (sent by the state land office). The reference number, lot number, and amount due are on the notice.
- If you do not have the notice, retrieve it via the state land-office online portal by searching your lot number or owner identity number.
- Have your FPX-registered bank account ready for payment.
General online payment flow:
| Step | What to do | What to watch for |
|---|---|---|
| 1. Go to the correct state land-office portal | Each state has its own: Selangor (PTG Selangor e-tanah), Kuala Lumpur (DBKL if applicable), Johor (PTG Johor), and so on | Do not pay a different state's portal by mistake if you own in multiple states |
| 2. Search by lot number or reference | Enter your land title reference or parcel lot number | The lot number is on the title deed (geran) and the cukai tanah notice |
| 3. Verify the amount and period | Confirm the assessment year and total due before paying | Check for any arrears from prior years shown as outstanding |
| 4. Select FPX payment | Choose your bank and proceed through your bank's online-banking flow | FPX clears in real time; keep the transaction ID |
| 5. Download or print the receipt | Save a PDF or screenshot of the payment confirmation | This receipt is your LHDN-deductible expense proof — file it immediately |
If the online portal is unavailable or you cannot find the lot number, most state land offices also accept payment at their counter, via bank over-the-counter, or via selected third-party bill-payment apps (JomPAY). Use the same reference number from the notice.
Where to pay cukai tanah in Malaysia (by state)
Each state maintains its own land-office portal. There is no single national cukai tanah payment site. Below is a reference guide — verify the current portal address from the official state government website before each payment, as URLs and system names change when states upgrade their portals.
| State / territory | Land office body | Typical portal name | Payment channel |
|---|---|---|---|
| Selangor | PTG Selangor | e-Tanah Selangor | FPX / JomPAY |
| Kuala Lumpur (federal territory) | JKPTG (PTG WP) | MyTanah or PTG WP portal | FPX |
| Johor | PTG Johor | e-Tanah Johor | FPX / counter |
| Penang | PTG Pulau Pinang | PTG Pulau Pinang portal | FPX |
| Perak | PTG Perak | PTG Perak online services | FPX |
| Sabah | Jabatan Tanah Sabah | e-Sabah Land / state portal | FPX / JomPAY |
| Sarawak | Sarawak Lands and Survey | e-SLS or Sarawak Land portal | FPX |
| Other states | Respective PTG | Verify at official state government site | FPX / counter |
Portal names and URLs change when states upgrade their systems. Always verify the current address at the official state government site (.gov.my) before entering payment details.
What do you need before paying online?
You need three things: the lot number or title reference (from your land title / geran), the cukai tanah reference number (from the notice), and an FPX-registered bank account. Joint owners need the same details — the payment covers the lot regardless of who makes it.
| Document | Where to find it | Why it is needed |
|---|---|---|
| Land title (geran) | Original title deed or your solicitor's copy | Contains the lot number and title reference |
| Cukai tanah notice | Sent by state land office annually | Contains amount due, reference number, and assessment year |
| Owner identity details | IC number or company registration | Required on most state portals to match the title record |
| Bank account with FPX | Your usual online banking | Payment method for most state portals |
| Prior-year receipts | Your property expense folder | Allows you to spot arrears shown on the new notice |
If you have never received a notice (for example, you recently purchased the property), contact the state land office directly using the lot number on your geran. Cukai tanah does not issue reminders to buyers automatically; the outgoing seller's duty to redirect may not be set up.
Can't access the state portal from overseas?
If eTanah, PTGWP, or another state land-office portal will not load, times out, or rejects payment from an overseas connection, you are not blocked from paying — the portal's usual online channel (FPX) needs a Malaysian internet-banking account, which is the actual barrier for owners abroad, not the portal itself. Selangor's e-Tanah and the KL/Putrajaya PTGWP portal both let you search and pay a bill without logging in, using just your title or account number — so a slow or unreachable connection is often a network issue, not an access restriction.
If FPX is not usable from where you are, these are the realistic workarounds:
| Option | How it works | Watch for |
|---|---|---|
| Card payment on the portal | Selangor's e-Tanah accepts Visa/Mastercard/Amex; the KL/Putrajaya PTGWP portal lists FPX and Visa | Foreign-issued cards are not guaranteed to clear — the portal states the card brands it accepts, not whether a non-Malaysian-issued card will go through |
| Ask someone in Malaysia to pay for you | A family member or appointed representative can pay over the counter at the PTG/district land office or a Pos Malaysia branch using just the bill or account number | No power of attorney is needed for a simple bill payment — they just need the reference details |
| Malaysian bank's own bill-payment channel | For Selangor, Maybank2u or CIMB Clicks bill payment is a listed official channel | This route is confirmed for Selangor; check your own state's portal for its equivalent before assuming it applies |
| Bank draft | Selangor accepts a bank draft payable to the state treasurer, limited to 20 bills per draft | State-specific; confirm the correct payee name and limit with your own state's PTG |
If your notice is for a different state, the FPX-account limitation and portal card acceptance vary — verify your state's specific channels rather than assuming Selangor's options apply everywhere. Whichever channel you use, download or request the payment confirmation immediately; that receipt is still your LHDN-deductible expense proof.
Cukai tanah as a landlord tax deduction
If you let the property, the cukai tanah you pay is a direct allowable deduction from gross rental income under LHDN Public Ruling No. 12/2018 for ordinary Section 4(d) residential letting. Keep the official receipt and match it to the correct property and tax year.
This is one of six expense categories the fact pack explicitly names as deductible for landlords: assessment and quit rent, loan interest, fire insurance, rent-collection and enforcement costs, renewal or subsequent-tenant costs, and ordinary repairs. Each category requires the corresponding proof.
| Deductible expense category | Proof to keep | Common failure mode |
|---|---|---|
| Assessment and quit rent (cukai tanah + cukai taksiran) | Payment receipts, notices, year and lot reference | Losing the annual receipt; mixing with personal property |
| Loan interest on property loan | Bank interest schedule or monthly statement | Claiming principal repayment instead of interest |
| Fire insurance premium | Policy, invoice, payment proof | Claiming unrelated personal insurance |
| Rent collection or enforcement cost | Invoice or fee statement | No link to the specific rental income |
| Renewal or subsequent-tenant cost | Agent invoice and renewal tenancy trail | Treating first-letting costs as if deductible |
| Ordinary repairs to keep property in existing state | Contractor invoice, before-after photos | Claiming improvement or renovation as a repair |
For a full breakdown of what counts as a repair versus a capital improvement (which is not deductible), read the repair and capital spending tax guide for landlords.
Non-resident landlords: the quit-rent receipt matters equally. The fact pack confirms that non-resident individual landlords pay tax at a flat 30% on net Malaysian rental income from Year of Assessment 2020 — after allowable expenses including cukai tanah. The 30% applies to income after deductions, not to gross rent. Keep every deductible receipt.
What happens if cukai tanah is not paid?
Late or unpaid cukai tanah can result in the state land office imposing interest charges or surcharges, and in serious cases the land can be forfeited by the state. Rates and escalation steps vary by state law. Do not leave cukai tanah overdue beyond the notice deadline.
The severity of the consequence is governed by each state's land legislation and is outside the scope of the verified fact pack. What is consistent:
- The obligation to pay sits with the registered land-title owner.
- Arrears accumulate — the next year's notice usually shows prior outstanding amounts.
- A landlord whose land is in cukai tanah arrears does not pass that problem to the tenant.
- If you discover arrears on a property you recently purchased, consult the solicitor who handled the conveyancing — this is typically a title-search matter.
Do not: confuse cukai tanah arrears with assessment tax (cukai taksiran) arrears — these are different debts to different authorities (state land office versus local council).
Cukai tanah, SST, and the residential landlord
A residential landlord who pays cukai tanah and collects rent from a residential tenant does not charge service tax (SST) on that rent. Letting residential housing — apartments, condominiums, terrace houses, bungalows — is outside the scope of service tax in Malaysia.
This is a common source of confusion because SST coverage for rental and leasing services expanded for commercial operators. For an ordinary residential landlord the rule is clear from the fact pack: residential letting is outside scope. Service tax applies to commercial and certain non-residential rental or leasing services where the provider also exceeds the registration threshold.
Cukai tanah is not a transaction subject to SST — it is a land charge collected by the state. You do not charge SST on cukai tanah amounts, and you do not recover it from your tenant through a service-tax line.
If your property mix includes commercial units or short-stay serviced suites, verify the current RMCD position with a tax agent before drawing conclusions from this page.
SPEEDHOME landlord records — where cukai tanah fits
Cukai tanah is a small annual payment, but the receipt reduces net taxable rental income under PR 12/2018. SPEEDHOME does not automate the payment — that stays with the state portal — but the platform keeps the rental operations record where all your other deduction evidence lives.
The practical benefit of keeping cukai tanah receipts in the same folder as your rent ledger, loan-interest schedule, fire-insurance policy and repair invoices is that when tax season arrives, your expense file is one coherent pack rather than a reconstruction exercise.
SPEEDHOME helps landlords keep the records tax agents ask for: tenancy documents, rent collection logs, repair messages and move-out evidence. For the broader tax picture — how rental income is assessed, what the Section 4(d) framework looks like, and how CP500 instalments work — read the full landlord rental income tax guide.
For managed listing, screening and records in one place, see SPEEDHOME landlord service.
FAQ
Can I pay cukai tanah online for any state in Malaysia?
Most Malaysian states offer online cukai tanah payment through their respective state land-office portals using FPX. A small number of states or districts may still require counter payment for certain transactions. Check the official state government website for the current payment options available for your lot.
What if I do not receive a cukai tanah notice?
The obligation to pay exists whether or not you receive a physical notice. If you have not received a notice, log into the state land-office portal with your lot number, or contact the state land office directly. This is especially important for recently purchased properties, where the land-office mailing details may not yet be updated to your name.
Is cukai tanah the same as cukai taksiran?
No. Cukai tanah is quit rent levied by the state land office and is based on the land area and category. Cukai taksiran is assessment tax levied by the local council (for example, MBPJ, DBKL, MBJB) and is based on the annual value of the property. Both are paid annually and both are deductible landlord expenses under LHDN Public Ruling No. 12/2018.
Can I claim cukai tanah as a tax deduction?
Yes, if you let the property. Under LHDN Public Ruling No. 12/2018, quit rent (cukai tanah) is an explicitly named deductible direct expense for ordinary residential letting under Section 4(d). Keep the official receipt and record which property and which year it covers.
Does the tenant pay cukai tanah?
No. Cukai tanah is levied on the land-title owner, not the tenant. The landlord pays it. Some tenancy agreements include a clause requiring the tenant to reimburse assessment tax (cukai taksiran) — but that is separate and depends on what the agreement says. Cukai tanah is always the landlord's obligation.
How far back can the state land office pursue unpaid cukai tanah?
The limitation period for state land-charge recovery depends on the specific state's National Land Code provisions and land legislation. If you are purchasing a property or have discovered a gap in payments, consult a solicitor and commission a proper land-search — this is a conveyancing due-diligence step, not a question with a single national answer.