Malaysia Capital Gains Tax
Detailed capital gains tax rates and rules for Malaysia in 2026.
Capital GainsMYR
Malaysia introduced a capital gains tax on disposals of unlisted shares by companies from March 2024, at a rate of 10% on net gains (or 2% on gross proceeds for shares acquired before March 2024). Real property is subject to Real Property Gains Tax (RPGT) at rates of 30% (years 1-3), 20% (year 4), 15% (year 5), and 0-10% thereafter depending on citizenship. Listed shares remain exempt from capital gains tax.
Standard Rate
10%
Exemptions
- Capital gains on most assets other than real property were historically exempt
- Individuals may exempt gains on disposal of one private residence in a lifetime
- Gains of RM 10,000 or 10% of chargeable gain (whichever is greater) are exempt under RPGT for Malaysian citizens
How Malaysia Capital Gains compares
Malaysia’s capital gains tax rate of 10% is the 115th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Asia’s regional average of 13.9%.
Malaysia
10%
Asia average
13.9%
Global average
13.8%
