In Malaysia, cukai tanah (quit rent) is an LHDN-deductible expense under PR 12/2018. Deadlines vary by state—KL and Putrajaya require payment by 28 February 2026, while most peninsular states set 31 May. Penang offers a 32.5% rebate in 2026, and Perak owners must check online since paper bills stopped in 2024.
Cukai tanah (quit rent) is the state's annual land charge on the registered land title-holder. In Malaysia you pay it through your state land-office portal — Selangor's e-Tanah, JKPTG KL for Kuala Lumpur and Putrajaya, the Penang PTG portal, PTG Johor, and so on — using FPX from a Malaysian bank account, or by Visa/Mastercard where the portal lists it. The four cities that dominate the purpose-built rental market — Kuala Lumpur, Petaling Jaya, Penang, and Johor Bahru — each use their own state portal, but the underlying flow is the same: pull the bill by lot number, confirm the assessment year and any arrears, pay, keep the receipt.
The receipt is one of six landlord expense categories LHDN explicitly allows as a deduction from gross rental income under Public Ruling No. 12/2018 for ordinary Section 4(d) residential letting. The page covers what cukai tanah is, who has to pay it, the 2026 deadlines and rate bands for KL, PJ, Penang, JB and the rest of peninsular Malaysia, the step-by-step online payment flow, what to do if FPX fails or the portal will not load from overseas, the LHDN deduction angle, and what happens if the bill is ignored.
What is cukai tanah, and who pays it in 2026?
**Cukai tanah is the annual quit rent levied by the state land office (Pejabat Tanah dan Galian, PTG) on the registered land-title holder. For a rented-out property the payer is the landlord, not the tenant. The amount varies by state, district, land category, and parcel area; the billable figure is on the annual notice from the state land office or on the state portal. **
Cukai tanah is separate from cukai taksiran (assessment tax), which is billed by the local council — MBPJ, DBKL, MBSA, MBJB, MBPP, MPSP and so on. A residential landlord typically pays both, sometimes half-yearly, sometimes annually depending on the council. Both are legitimate direct expenses of owning and letting the property, and both are deductible from gross rental income under PR 12/2018.
Cukai tanah is also separate from the strata maintenance charge billed by the JMB or MC of a condominium building. For stratified parcels in Selangor the same quit-rent charge is called cukai petak (parcel rent); in KL and Putrajaya the same parcel-level charge is called parcel rent. The legal basis is the same — the National Land Code 1965 — and the escalation path on arrears is the same: state land office → state-specific surcharge → ultimately land forfeiture under Section 100 of the NLC.
For tax purposes, the quit-rent receipt belongs in the same file as the rent ledger, loan-interest schedule, fire-insurance policy, repair invoices, and renewal costs. The six categories the deduction list is built from are: assessment and quit rent, loan interest, fire insurance, rent-collection or enforcement costs, renewal or subsequent-tenant costs, and ordinary repairs. Each line needs its own proof.
How much is cukai tanah in KL, PJ, Penang, JB in 2026?
There is no single national rate. The amount is set by the state land office using state-specific gazetted rates that depend on land category, district, and parcel area. Below are illustrative bands for the four cities that anchor most of the rental market in 2026 — verify the exact figure on your notice or your state PTG portal before paying.
| State / territory | Where it applies | Illustrative 2026 rate band | Notes |
|---|---|---|---|
| Selangor (incl. Petaling Jaya, Shah Alam, Subang, Klang) | PTG Selangor e-Tanah | ~RM0.80–2.50 / sq m | Higher rates in Petaling, Hulu Langat, Gombak; lower in Sabak Bernam and Kuala Selatgor districts |
| Kuala Lumpur (federal territory) | JKPTG KL (ptgwp.gov.my) | ~RM1.50–2.50 / sq m | Federal-territory rate band; lot-specific figure on the notice |
| Putrajaya (federal territory) | PTG WP, same portal as KL | ~RM1.50–2.50 / sq m | Same federal-territory schedule; parcel figure on notice |
| Penang (Georgetown, Bayan Lepas, Bukit Mertajam) | PTG Pulau Pinang portal | RM0.70 / sq m urban; RM0.50 / sq m rural | Effective 1 January 2026; plus 32.5% rebate for 2026 (20% in 2027, 20% in 2028) |
| Johor (Johor Bahru, Iskandar Puteri, Batu Pahat) | PTG Johor e-Tanah | State-specific rates by district | Urban JB and Iskandar Puteri higher; verify on the lot lookup |
For the rest of peninsular Malaysia — Perak, Negeri Sembilan, Melaka, Pahang, Terengganu, Kelantan, Kedah, Perlis — the same principle applies: each state has its own gazetted rates and its own portal. The notice you receive carries the lot-specific figure; the rate band on the portal is only an order-of-magnitude guide for sanity-checking.
Source: PTG Selangor, JKPTG KL, Penang PTG, PTG Johor gazetted rates; verified 26 June 2026. Always confirm with your state PTG — these rates vary by land category and are subject to revision.
The 2026 Penang 32.5% rebate is worth highlighting: a Penang landlord who pays on time gets roughly a third off the headline rate for 2026, with stepped-down rebates running in 2027 and 2028. The rebate is applied at billing; verify the post-rebate amount on the portal before paying.
When is the cukai tanah deadline in 2026?
Most peninsular states set 31 May as the annual cukai tanah deadline. Kuala Lumpur and Putrajaya — both federal territories under PTG WP — require payment by 28 February. A late-payment surcharge typically applies in Selangor (often cited at 10% of the outstanding amount); other states set their own surcharge. The deadline shifts if it falls on a weekend or public holiday.
| State / territory | 2026 deadline | Source | Typical late-payment surcharge |
|---|---|---|---|
| Kuala Lumpur (federal territory) | 28 February 2026 | JKPTG KL / PTG WP (ptgwp.gov.my) | State-specific; verify on the notice |
| Putrajaya (federal territory) | 28 February 2026 | PTG WP — same schedule as KL | State-specific; verify on the notice |
| Selangor (incl. PJ, Shah Alam, Subang) | 31 May 2026 | PTG Selangor FAQ; NLC s.94 | Often cited at 10% of the outstanding amount — confirm with your notice |
| Penang | 31 May 2026 | Penang PTG portal | State-specific; confirm with your notice |
| Johor | 31 May 2026 | PTG Johor | State-specific; confirm with your notice |
| Perak, Kedah, Kelantan, Terengganu, Pahang, Negeri Sembilan, Melaka, Perlis | 31 May 2026 (typical peninsular default) | Respective state PTG | State-specific |
Set two reminders: a calendar entry 14 days before the deadline, and a second one on the deadline itself. For KL and Putrajaya the reminder window is tighter — the federal-territory 28 February cutoff is roughly three months earlier than the rest of peninsular Malaysia, which is the most common cause of a missed federal-territory payment.
Perak landlords: paper bills 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. The PTG Perak portal carries the notice: "Salinan Bil Cukai Tanah/Petak TIDAK LAGI DIHANTAR Mulai Tahun 2024."
How do you pay cukai tanah online — step by step?
The flow is the same in every state: open the correct state land-office portal, search by lot number or reference, confirm the assessment year and amount (including any prior-year arrears shown as a separate line), select FPX or card payment, and download the receipt immediately. Each step has a single failure mode that costs time if missed; the steps below spell out what to watch for at each one.
Before you start, gather the four items in the table below. Most failed sessions at the state portal are a missing lot number or a missing prior-year receipt to cross-check the arrears line — the rest of the inputs are usually in your email or in the land-title file.
| Document | Where to find it | Why the portal needs it |
|---|---|---|
| Land title (geran) — lot number | Title deed or your solicitor's copy | Unique identifier for the parcel |
| Cukai tanah notice — reference number and amount | Sent by state land office annually | Confirms assessment year and amount due |
| Owner IC or company registration | IC, or SSM certificate for companies | Matches the title record on the portal |
| Bank account with FPX enabled, or a Visa/Mastercard | Your usual Malaysian online banking | Payment method on most state portals |
| Prior-year receipts (recommended) | Your property expense folder | Lets you spot arrears shown on the new notice |
The five-step online payment flow:
| Step | What to do | What to watch for |
|---|---|---|
| 1. Go to the correct state land-office portal | Selangor (PTG Selangor e-Tanah), Kuala Lumpur (JKPTG KL / PTG WP), Johor (PTG Johor e-Tanah), Penang (PTG Pulau Pinang), Perak (PTG Perak eTanah) | Do not pay a different state's portal by mistake if you own in multiple states |
| 2. Search by lot number or reference | Enter the land title reference or parcel lot number | Lot number is on the geran and the cukai tanah notice |
| 3. Verify the amount and assessment year | Confirm the year and total due before paying | Check for any arrears from prior years shown as a separate line |
| 4. Select FPX or card payment | Choose your bank, proceed through the FPX flow, or use Visa/Mastercard where the portal lists it | FPX clears in real time; keep the transaction ID |
| 5. Download or print the receipt | Save the PDF or screenshot of the payment confirmation immediately | This receipt is your LHDN-deductible expense proof — file it the same day |
If the online portal is unavailable, or you cannot find the lot number, every state land office also accepts payment at their counter, via bank over-the-counter, or via JomPAY. Use the same reference number from the notice.
What do you need before paying cukai tanah online?
The minimum kit is: lot number (from your geran), cukai tanah reference number (from the notice), owner IC or company registration, an FPX-registered Malaysian bank account, and ideally the prior-year receipt to cross-check the arrears line. Joint owners do not need separate logins — the payment covers the lot regardless of who makes it.
The single most common cause of a wrong payment is the lot number — especially for owners who hold several parcels under the same name. The second most common cause is paying only the new-year amount and missing the arrears line. Both are visible on the portal, not visible on a paper bill alone, which is why verifying on the portal before paying is the step that prevents most of the disputes.
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.
Where to pay cukai tanah by state (2026 portal list)
There is no single national cukai tanah payment site. Each state maintains its own portal. URLs and system names change when states upgrade, so verify the current address from the official state government website before each payment.
| State / territory | Land office body | Typical portal name | Typical payment channel |
|---|---|---|---|
| Selangor (PJ, Shah Alam, Subang, Klang) | PTG Selangor | e-Tanah Selangor | FPX, JomPAY, Visa/Mastercard |
| Kuala Lumpur (federal territory) | JKPTG (PTG WP) | MyTanah / PTG WP portal | FPX, Visa |
| Putrajaya (federal territory) | PTG WP | Same as KL | FPX, Visa |
| Johor (JB, Iskandar Puteri) | PTG Johor | e-Tanah Johor | FPX, counter |
| Penang (Georgetown, Bayan Lepas) | PTG Pulau Pinang | PTG Pulau Pinang portal | FPX |
| Perak | PTG Perak | PTG Perak eTanah | FPX |
| Kedah, Kelantan, Terengganu, Pahang, Negeri Sembilan, Melaka, Perlis | Respective state PTG | Verify at official state government site | FPX, counter, JomPAY where listed |
| Sabah | Jabatan Tanah Sabah | e-Sabah Land | FPX, JomPAY |
| Sarawak | Sarawak Lands and Survey | e-SLS or Sarawak Land portal | FPX |
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. Do not use a non-.gov.my site that asks for your cukai tanah reference number — phishing sites target this exact flow.
Cukai petak for strata landlords: when PTG bills your parcel directly
If you own a condominium or other stratified unit, the quit-rent charge on your parcel may arrive not from your JMB or MC but directly from the state land office (PTG) under the label cukai petak — the individual strata parcel's apportioned share of the state's annual quit rent. Understanding who bills you and why the lot number on the PTG bill differs from your unit number is the first step to paying correctly.
Cukai petak is not a different charge from cukai tanah — it is the same state land charge apportioned to each individual strata parcel once the strata title is issued. Prior to strata title issuance, the developer holds the master title and pays a single consolidated quit rent; after subdivision, each parcel carries its own proportionate share and the PTG bills each owner directly using the parcel's strata title lot number.
How the transition to direct PTG billing works
In Selangor, PTG Selangor rolled out direct parcel-level billing progressively from around 2018, with rates approved by the State Executive Council that February. Many condo owners in Selangor received a PTG cukai petak bill for the first time shortly after, without prior experience of a PTG bill — because previously the JMB or developer collected a consolidated lump sum. The Kuala Lumpur and Putrajaya federal territories made the same move from 1 January 2020: the Federal Territories Land and Mines Office (PPTGWP) began billing each parcel owner directly, calculated on the parcel's floor area, replacing the earlier practice of paying through the JMB under the master title.
If your building's strata titles were issued more recently, or your state has not yet completed this transition, the JMB or developer may still be handling a consolidated quit-rent arrangement on your behalf. Do not assume the JMB is still forwarding this bill without confirming it in writing with both the JMB and your state PTG — because once the PTG has switched to direct billing, the JMB has no further role and any arrears sit with you as the registered owner.
What the PTG cukai petak bill shows
The PTG cukai petak bill references the strata title parcel number and the parent lot number rather than a unit address — which is enough for most owners to file it as "unknown." The rate is set by each state government; there is no single national table. In Selangor and KL, the bill arrives from PTG Selangor or PPTGWP respectively; in other states the billing authority and timing depend on whether direct parcel billing has been introduced.
For strata landlords, the practical payment flow is identical to paying cukai tanah on a landed title: log in to the state land-office portal (e-Tanah Selangor for Selangor; the PTG WP portal for KL/Putrajaya), search by the parcel lot number on your strata title, confirm the assessment year and amount, pay by FPX or card, and keep the receipt. The receipt is filed under the same "assessment and quit rent" deduction category in your LHDN expense record.
Cukai petak in a tenancy agreement
A tenancy agreement outgoings clause can contractually assign cukai petak to the tenant, but the PTG will continue to hold the owner legally liable — a private TA cannot transfer the state's claim. Landlords who pass cukai petak to a tenant should specify the annual amount in the TA (obtainable from the PTG bill or e-Tanah portal), require the tenant to produce the receipt as evidence of payment, and set a clear remedy period before the landlord may deduct from the deposit. Without those three provisions, enforcement against a non-paying tenant is weak.
Can't access the state portal from overseas?
If e-Tanah Selangor, the KL/Putrajaya PTGWP portal, 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 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 the 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.
What to do if your FPX payment fails
A failed FPX payment almost always clears within 24 hours and either posts or reverses on its own. Do not retry the same payment immediately from another bank account — duplicate payments are recoverable but slow, and a double charge is more annoying to fix than a single retry. The four failure modes below cover most landlord incidents; a simple rule at the end prevents most of them.
| What happened | Why it happens | What to do next |
|---|---|---|
| FPX timeout (bank session expired) | Bank-side session exceeded; usually after 5–10 minutes of inactivity | Wait 15 minutes, log in again, check the portal first — if no transaction ID was issued, the original payment did not go through. Retry from scratch |
| Bank declined (insufficient funds, daily limit, overseas-issued card) | Bank-side limit or card eligibility check failed | Check the bank account has cleared funds; check the FPX daily limit; if you are overseas, use a Malaysian-issued card or use the card-payment option if the portal lists one |
| Portal shows "payment received" but no receipt yet | The transaction cleared at FPX but the state portal has not yet posted the receipt | Wait 24 hours; check the portal again. If still not posted after 48 hours, contact the state land office with the FPX transaction ID |
| You were charged twice (duplicate payment) | The first attempt timed out at the bank but cleared at FPX; a second retry also cleared | Do not pay a third time. The duplicate normally auto-reverses within 7 working days; if it does not, file a refund request at the state land office with both transaction IDs |
The single rule that prevents most of these: wait for the portal's final payment-confirmation screen with a transaction ID before you close the browser. If the screen does not show within 5 minutes, treat the payment as failed and verify on your bank statement before retrying.
Can quit rent be claimed against rental income tax?
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 the 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 across states:
- 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, the solicitor who handled the conveyancing should have caught it in the land search; if it surfaced after completion, the recovery route is a private-contract claim against the seller.
The formal timeline for serious arrears is set out in the National Land Code. After the 31 May (or 28 February for KL/Putrajaya) deadline passes, the Land Administrator may serve a Form 6A notice of demand under NLC Section 97, endorsed on the title. From the date of service, the owner has three months to pay the full sum demanded, and doing so within that window cancels the notice under Section 99. Only if the Form 6A sum remains unpaid can the Land Administrator make a forfeiture order under Section 100 — gazetted, reverting the land to the State Authority as state land. Forfeiture is the ultimate consequence, not a routine outcome of being a month or two late; courts have set aside forfeitures where the required endorsement on the title was not properly made. But the notice-and-cure path is real, and the time to act is when the arrears first appear on a notice — not when the Form 6A arrives.
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). Both can be running in parallel.
Cukai tanah, SST and the residential landlord: how do they interact?
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.
Why keep the cukai tanah receipt with your tax records?
Cukai tanah is a small annual payment, but the receipt may reduce taxable rental income under PR 12/2018 when the expense is properly evidenced.
The practical benefit of keeping cukai tanah receipts in the same folder as the rent ledger, loan-interest schedule, fire-insurance policy and repair invoices is that when tax season arrives, the expense file is one coherent pack rather than a reconstruction exercise.
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.
How do you juggle multiple properties' quit rent portals and cutoffs?
Landlords who own more than one parcel — whether landed titles, strata units, or a mix across different states — need a separate payment session for each parcel, because each state portal looks up by individual lot number and each payment produces an individual receipt. There is no batch-payment facility at any state land-office portal.
The practical risk for multi-property landlords is twofold. First, the deadline risk: KL and Putrajaya are due 28 February while most peninsular states are due 31 May, so a landlord who owns in both a federal territory and a state such as Selangor or Johor faces two separate deadline windows in the same calendar year. Missing the February cutoff for even one KL or Putrajaya parcel is a common incident for owners who set a single reminder for "May." Set property-specific reminders keyed to the correct state deadline.
Second, the lot number risk: each strata or landed parcel has its own lot number, and entering the wrong lot number on a portal will pull up a different parcel — potentially another owner's bill. For landlords holding multiple parcels in the same state, open a dedicated property record for each lot that stores the lot number, the state PTG portal name, the annual deadline, and the receipt from the most recent payment. This takes minutes to set up and eliminates the most common multi-property error.
| Action | Why it matters for multi-property landlords |
|---|---|
| Separate portal session per parcel | No batch-payment facility exists at state portals |
| Property-specific deadline tracking | KL/Putrajaya (28 Feb) and most other states (31 May) have different cutoffs in the same year |
| Separate lot number per parcel | Entering a wrong lot number can pull up a different owner's bill |
| Receipt filed per parcel per year | LHDN deduction requires each receipt matched to the correct property and year |
| Note whether the state has direct cukai petak billing | In Selangor (from ~2018) and KL/WP (from 2020), strata parcel owners receive a direct PTG cukai petak bill distinct from the JMB maintenance charge |
Where a landlord also uses an agent or property manager to handle rental administration, confirm in writing whether the agent's scope includes tracking and paying cukai tanah — it is not a default part of a standard agency agreement unless stated.
FAQ
How do I pay cukai tanah online in KL, PJ, Penang, or JB?
Each state has its own land-office portal: Selangor's e-Tanah covers PJ and the rest of the state; JKPTG KL (ptgwp.gov.my) covers Kuala Lumpur and Putrajaya; PTG Pulau Pinang covers Penang; PTG Johor e-Tanah covers JB and the rest of Johor. Search the portal with your lot number (on your geran) or the reference number on the cukai tanah notice, confirm the assessment year and any arrears, select FPX or card payment, and download the receipt immediately.
What is the 2026 cukai tanah rate in PJ, KL, Penang, JB?
There is no single national rate. The 2026 illustrative bands are ~RM0.80–2.50 / sq m in Selangor (higher in Petaling, Hulu Langat, Gombak districts), ~RM1.50–2.50 / sq m in KL/Putrajaya, RM0.70 / sq m (urban) and RM0.50 / sq m (rural) in Penang with a 32.5% rebate applied in 2026, and state-specific rates by district in Johor. The exact lot figure is on the notice; the rate band is only an order-of-magnitude check.
When is the 2026 cukai tanah deadline?
Most peninsular states set 31 May 2026. Kuala Lumpur and Putrajaya — both federal territories under PTG WP — require payment by 28 February 2026. The deadline shifts to the next working day if it falls on a weekend or public holiday. A late-payment surcharge typically applies (often cited at 10% in Selangor; other states set their own).
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. In Perak, paper bills stopped in 2024 — every Perak owner now retrieves the bill online.
What if the FPX payment fails or my card is rejected at the portal?
A failed FPX payment almost always resolves itself within 24 hours — the bank reverses the failed attempt, or the portal clears it and issues a receipt later. Do not immediately retry from a different bank account, because a duplicate charge is slower to fix than a single retry. Wait at least 15 minutes, check the portal for a posted transaction ID, and check your bank statement before trying again. If the portal shows "payment received" but no receipt is downloadable after 48 hours, contact the state land office with the FPX transaction ID. If you were charged twice (the first attempt timed out at the bank but cleared at FPX, then a second retry also cleared), do not pay a third time — duplicates normally auto-reverse within 7 working days, and if they do not, file a refund request with the state land office with both transaction IDs.
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.
What is cukai petak, and is it different from cukai tanah?
Cukai petak is not a separate charge from cukai tanah — it is the strata parcel's apportioned share of the state's annual quit rent, billed directly to the individual parcel owner by the PTG once strata titles are issued. In Selangor this transition to direct parcel billing began progressively from around 2018; in KL and Putrajaya it took effect from 1 January 2020. If you own a condominium in Selangor or the federal territories, expect the cukai petak bill to arrive from PTG (not from your JMB), referencing a strata lot number rather than a unit number. The payment portal and FPX flow are the same as for any cukai tanah payment.
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. The general NLC framework gives the Land Administrator the right to serve a Form 6A notice of demand once arrears exist, with a three-month cure window, before forfeiture under Section 100 is possible. If you are purchasing a property or have discovered a gap in payments, commission a proper land search through a solicitor — this is a conveyancing due-diligence step, not a question with a single national answer.
For more landlord tax filing insights, see our guide on Malaysian rental income tax.
Accuracy note. Grounded in National Land Code. Every figure is bound to a dated fact registry and re-verified on each update. Spotted an error? Email [email protected] with this page's link.