How RPGT is calculated
Chargeable gain = selling price − purchase price − allowable costs (legal, agent, renovation). Individuals then get an exemption of RM10,000 or 10% of the gain, whichever is higher.
The RPGT rate is applied to the remaining net gain. Citizens pay 30% within 3 years, 20% in year 4, 15% in year 5, and 0% from year 6 onwards.