Who pays what in a Malaysian tenancy — quick answer table
In Malaysia, the statutory rule is that all property-based outgoings — quit rent, assessment tax, maintenance fees, and Indah Water sewerage — are the owner's legal liability. Consumption utilities (TNB electricity, water, internet) follow whoever's name the account is in. Most tenancy agreements are silent on these splits, which is the single biggest source of tenancy disputes in Malaysia.
Use this table as your starting reference. Each row links to a full deep-dive guide.
| Outgoing | Default payer | Why | Deep-dive |
|---|---|---|---|
| Rent | Tenant | Core tenancy obligation | — |
| TNB electricity | Tenant (if account transferred to tenant name) | Billed to account holder; Change of Tenancy puts bill in tenant's name | Cara tukar nama TNB |
| Water (Air Selangor / SYABAS) | Tenant (if account transferred to tenant name) | Same as TNB — billed to account holder after transfer | Managing utility bills guide |
| Indah Water / IWK sewerage | Landlord | IWK account stays in property owner's name — no tenant transfer | Who pays Indah Water? |
| Cukai tanah (quit rent) | Landlord | Statutory liability on registered owner under National Land Code | Quit rent and cukai tanah guide |
| Cukai pintu (assessment tax) | Landlord | Billed to property owner by local authority; tenant is not a party | Assessment tax Malaysia guide |
| Maintenance fee + sinking fund | Landlord | Strata Management Act 2013 — owner owes JMB/MC, not tenant | Who pays maintenance fees? |
| Aircon servicing | Landlord (routine) / Tenant (damage) | Owner ensures equipment works; tenant pays for misuse or neglect | Who pays for aircon servicing? |
| Internet / broadband | Subscriber (landlord or tenant — whoever signs the contract) | No statutory rule; whoever holds the subscription | Managing utility bills guide |
| Repairs — fair wear and tear | Landlord | Owner's implied duty to keep premises habitable | Who pays for repairs? |
| Repairs — tenant damage | Tenant | Tenant liable for damage beyond fair wear and tear | Who pays for repairs? |
| Utility deposit (TNB, Air Selangor) | Tenant (if account is in tenant name) | Account holder pays deposit to utility provider | Utility deposit Malaysia rental |
Last verified: 26 June 2026
Why Malaysian tenancy disputes keep happening: the silent-TA problem
The root cause of most "who pays?" disputes is not bad faith — it is that most Malaysian tenancy agreements are completely silent on outgoings. When the TA does not name a payer, both sides assume the other will handle it.
Malaysia has no general Residential Tenancy Act setting a default payer for every outgoing. What exists is a patchwork: the Strata Management Act 2013 fixes maintenance fees on the owner; the National Land Code fixes quit rent on the registered owner; the Local Government Act 1976 fixes assessment tax on the rateable owner. For electricity, water, and internet, liability follows whoever's name is on the account — and the TA can move any of these.
The practical result: a silent TA leaves both parties to discover who was actually liable at the worst possible moment — when arrears, penalties, or eviction is already in play. SPEEDHOME's tenancy agreement template names every major outgoing and assigns a payer before the tenancy starts. That is the purpose of this page: a shared reference landlords and tenants can carry into any TA negotiation.
Property-based outgoings: always the landlord's statutory duty
Quit rent, assessment tax, maintenance fees, and Indah Water sewerage charges are the owner's legal liability by statute. The tenant cannot be made liable to the authority — only to the landlord through the TA.
Cukai tanah (quit rent) and parcel rent
Quit rent (cukai tanah) is annual land revenue paid to the state land office. For strata properties, the equivalent is parcel rent (cukai petak). Under the National Land Code, the registered owner of the land or parcel is the liable party — not the occupier or tenant. Most states set the deadline at 31 May; KL and Putrajaya at 28/29 February. Late payment attracts a 10% surcharge in most states.
Rates are state-gazetted and vary by district. Selangor's Petaling and Gombak districts fall into the higher band. Penang urban land: RM0.70/sqm (effective 1 January 2026). KL: approximately RM1.50–2.50/sqm. Verify the figure on your bill or via the relevant PTG portal before citing a specific number in any agreement.
Full breakdown with payment steps: Quit rent, cukai tanah and parcel rent guide.
Cukai pintu (assessment tax)
Assessment tax is billed by the local authority (DBKL for KL, MBPJ for Petaling Jaya, MBSA for Shah Alam, etc.) to the registered owner — the rateable occupier in law. It is paid twice yearly at a percentage of the property's Annual Value. DBKL rates: 4% residential, 7% for service apartments within 36 square miles, 2% for low-cost flats. MBPJ standardised to 4% residential in 2025 after a 25% quantum increase — the first revision since 1992. MBSA introduced new rates from January 2025.
Tenants have no legal relationship with the local authority and owe no assessment tax. The landlord cannot shift statutory liability to the tenant; the only option is a private TA clause requiring the tenant to reimburse the landlord's assessment payments.
Full breakdown: Cukai pintu assessment tax Malaysia guide.
Maintenance fee and sinking fund (strata properties)
Under the Strata Management Act 2013 s.25(4), the maintenance charge and sinking fund contribution are the parcel owner's liability. The JMB or MC bills and pursues the registered owner — never the tenant — regardless of any private TA arrangement. Typical ranges: RM0.25–0.35/sqft for budget condos, RM0.35–0.50/sqft for mid-range, RM0.50–0.80+/sqft for luxury. The sinking fund minimum is 10% of the maintenance charge; late payment attracts up to 10% per annum interest.
The lowest-risk landlord approach: bundle the maintenance fee into the rent and pay the JMB/MC yourself. You keep full visibility on every statement and arrears cannot silently build up against your unit.
Full breakdown with three payment arrangements ranked by risk: Who pays maintenance fees — landlord or tenant?.
Indah Water (IWK) sewerage charges
IWK bills the registered property owner. Unlike TNB or Air Selangor, IWK does not offer a routine residential change-of-tenancy account transfer. The standard domestic rate is RM15/month from 1 January 2026 (up from RM12/month in 2024–2025); billing is semi-annual.
Because the account stays in the owner's name, landlords must decide in the TA whether to absorb IWK into the rent or require tenant reimbursement. Silence in the TA defaults to landlord responsibility in practice. For a vacant property, a 50% minimum charge applies if proper written notice is given to IWK; the full rate applies without notice.
Full breakdown: Who pays Indah Water sewerage in a Malaysia rental?.
Consumption utilities: follows the account, not the property
TNB electricity and Air Selangor water can be transferred to the tenant's name via Change of Tenancy. Once transferred, the tenant is billed directly — but the landlord must ensure the account comes back to their name at end of tenancy or the owner's utility deposit is at risk.
TNB electricity
TNB's Change of Tenancy (CoT) puts the account in the tenant's name with a fresh deposit (typically two months' estimated bill). TNB then bills and chases the tenant. At end of tenancy, the tenant — or the landlord promptly at handover — must complete another CoT back to the owner's name to prevent outstanding charges accumulating against the property.
From 1 July 2025, TNB moved to a flat generation charge structure: 27.03 sen/kWh for usage up to 1,500 kWh/month, 37.03 sen/kWh above that, plus a capacity charge (4.55 sen/kWh), network charge (12.85 sen/kWh), and RM10/month retail charge (waived for usage under 600 kWh/month). Households under 1,000 kWh/month generally see similar or lower bills under the new structure.
Step-by-step TNB account transfer guide: Cara tukar nama TNB.
Water (Air Selangor / state water utility)
Water accounts transfer to tenants the same way. Air Selangor's tariff effective 1 September 2025: Tier 1 (0–20 m³) RM0.65/m³, Tier 2 (21–35 m³) RM1.62/m³, Tier 3 (>35 m³) RM3.51/m³, minimum monthly charge RM6.50. Under the SADE programme, households with income up to RM6,000/month receive the first 20 m³ free.
Utility management full guide: Managing utility bills — tenant and landlord guide.
Internet / broadband
No statute governs internet liability. The subscriber — whoever signs the TM/Maxis/Yes/Time contract — is billed and liable for early-termination charges. Landlords who pre-install broadband and fold it into the rent must specify in the TA who bears any early-exit penalty if the tenant leaves before the contract ends. Tenants who set up their own line should deactivate it at handover to avoid ongoing charges.
Equipment and repairs
Routine aircon servicing is the landlord's cost. The owner must maintain installed equipment in working order; damage from tenant misuse or neglect shifts liability to the tenant.
| Repair type | Who pays | Principle |
|---|---|---|
| Broken-down aircon (normal wear) | Landlord | Owner's duty to provide habitable premises |
| Aircon servicing (routine, e.g., annual cleaning) | Landlord | Maintaining owner-supplied equipment |
| Aircon damage from tenant neglect | Tenant | Beyond fair wear and tear |
| Structural repairs (roof, walls) | Landlord | Owner's property maintenance obligation |
| Damage caused by tenant or guests | Tenant | Tenant liable for damage beyond fair wear |
| Light bulbs, minor consumables | Tenant (by convention) | Tenant maintenance of daily-use items |
For the complete breakdown of repair responsibility with worked examples: Who pays for repairs in a Malaysia rental?.
Utility deposits: who pays what upfront
When a tenant sets up utility accounts in their own name, the deposit goes to the utility provider — not to the landlord. TNB's deposit is typically two months' estimated electricity bill (RM200–RM1,500+ depending on usage and premises type). Air Selangor's deposit varies by premises. Both are refundable when the account closes.
Note that utility deposits are separate from the tenancy security deposit (typically two months' rent) and advance rental (one month) collected by the landlord.
Full guide: Utility deposit Malaysia rental.
SPEEDHOME's tenancy agreement: outgoings allocated by name
SPEEDHOME's tenancy agreement template names each outgoing — rent, utilities, IWK, maintenance fee — and assigns a payer. Both parties sign a clear allocation table before the tenancy starts.
SPEEDHOME's TA builder closes every silent-TA gap by addressing each outgoing explicitly, so the conversation happens before move-in, not at move-out.
Zero Deposit is SPEEDHOME's managed rental-risk system that replaces the upfront cash security deposit. It is not a financial guarantee product and does not cover every scenario — for severe end-of-tenancy damage the claims process applies. Utility arrears and outgoing disputes are resolved through the TA and, where needed, civil channels. See how it works at the SPEEDHOME landlord platform, or browse rental listings on SPEEDHOME to find properties where this framework is already in place.
FAQ
Can a landlord make the tenant pay cukai tanah or cukai pintu?
Not by statute. Both charges are legally the owner's obligation — the liability to the government authority stays with the registered owner regardless of what the TA says. A landlord can include a TA clause requiring the tenant to reimburse those amounts, but if the tenant refuses, the remedy is a civil court claim, not withholding of services or utilities.
Who pays for aircon servicing in a rental?
Routine servicing (annual cleaning, filter washing) is the landlord's cost — it is maintenance of owner-supplied equipment. If the aircon fails through normal wear, the landlord pays for repair. If the breakdown resulted from the tenant's neglect (e.g., filters blocked through years of non-cleaning despite an agreed maintenance obligation), the tenant may be liable for the damage component. Specify the servicing schedule and who bears the cost in the TA — a vague clause is litigated exactly as badly as silence.
Is the "property stuff is landlord, consumables are tenant" rule of thumb actually correct?
It is a reasonable shortcut, not a legal rule — and it breaks down exactly at the cases that end up in dispute. Many landlords and tenants informally sort outgoings this way: anything tied to the property itself (quit rent, assessment tax, maintenance fee, IWK) falls to the owner; anything tied to consumption or a named account (TNB, water once transferred, internet) falls to whoever's name is on it. That heuristic matches the statutory pattern in the table above closely enough to be useful for a quick gut-check.
Where it fails is the grey middle: aircon servicing is property-based but the tenant's neglect can shift the repair bill; a "Nett" rent quote sounds like it should override the rule but does not (see above); and internet has no statutory answer at all, so "consumable = tenant" only holds if the tenant actually signed the contract. Treat the rule of thumb as a starting point for a conversation, not a substitute for what the signed TA actually says — SPEEDHOME's tenancy agreement template resolves the grey cases by naming a payer for each outgoing up front.
The agent said rent is "Nett" — so why am I still being asked to pay quit rent and assessment tax?
"Nett" is not a legal term with a fixed meaning — it has no statutory or industry-standard definition in Malaysian residential listings. In everyday use, agents use "nett" to mean the asking rent is a final, non-negotiable figure, not a promise about who absorbs which outgoings. That is different from commercial leasing, where rent is often quoted as a base rate with service charge itemised separately.
Under standard Malaysian tenancy practice, quit rent and assessment tax stay the landlord's statutory obligation regardless of how the rent is advertised — a "Nett" listing does not, by itself, shift those owner liabilities to the tenant. If your agent implied otherwise, that is a miscommunication about a marketing term, not a change to the law. The only document that actually fixes who pays what is the signed tenancy agreement — if it is silent, fall back to the statutory default (landlord pays quit rent and assessment tax; see the table above), and raise the mismatch with the agent or landlord before signing rather than after a dispute starts.
The DBKL payment portal is down mid-payment — is there another way to pay assessment tax?
Yes. DBKL bills and payments run through the official DBKLBayar portal (dbayar.dbkl.gov.my) and the PAY@KL mobile app, with printed bills no longer issued from 2024. If DBKLBayar itself is unreachable, assessment tax remains payable through Maybank2u/JomPAY, DBKL counters, PBTPay, or Pos Malaysia — these general payment rails were not affected by the January 2025 change, which only discontinued Maybank2u/JomPAY for DBKL compound (kompaun) payments, not assessment tax. Full registration and payment walkthrough: DBKL assessment e-billing guide.
I bought the property but never updated the assessment record to my name — is there a problem if I keep paying under the old owner's name?
There is real exposure here even while payments are going through. Unpaid assessment rates are a first charge on the property itself under the Local Government Act 1976 — arrears follow the unit, not just whoever's name is on the account. Separately, both seller and buyer are legally required to notify the local authority of a transfer within three months; failing to do so is an offence, and the council can still pursue the current owner and the property for rates that fell due even before the transfer was recorded. Keep paying to avoid arrears, but also complete the name update — since April 2023 this is done online via the eJPPH portal (ejpph.dbkl.gov.my) with your sale and purchase agreement, not the older Google Form still circulating on third-party guides (it no longer accepts responses). See the cukai pintu assessment tax guide for the full owner-liability picture.