Quit Rent (Cukai Tanah) Rates in Each Malaysian State

PropertyGuru Editorial Team
Quit Rent (Cukai Tanah) Rates in Each Malaysian State
If you own a piece of property, no matter the type, you should probably know by now that you’re required to pay the quit rent every year.
But what is quit rent? Different from the assessment rates that is payable to the local city council, the quit rent is paid to the state government via the respective Land Offices.
Since you’re going to be forking out the money for this tax, it’s only fair that you get additional knowledge on what this type of expense is all about.
According to the official portal of the Selangor State Government, quit rent is considered as:
“Taxes under Section 5 of the National Land Code 1995, namely:
1) Any annual amount due to the State Authority (PBN) as Tax;
2) Any other annual payment due to PBN in accordance to any written law, shall be collected as if it is a rental tax or land revenue; and
3) any payment owed to PBN as Tax Arrears.”
As mentioned in this guide on quit rent, there’s no one-rate-fits-all when it comes to paying for it. The rates will vary by state, district, and whether the land is located in urban or rural areas.

So, How Much Quit Rent Do You Have To Pay?

The list below is just a reference to show that the quit rent does differ between states. The rates shown are only for residences, but they also vary according to the title and type of property involved.
Some of the land offices do not provide quit rent rates on their websites, so it’s best for you to contact your respective land office, or just visit them personally.
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However, make sure that you have your title on hand, as they would need the information from the document to check for your exact rate.

States

Quit Rent Rates for Residential

Urban Areas

Rural Areas

RM18.00/100sqm (Tanah Bandar Kategori B)
RM10.00/100 sqm (Tanah Desa)
Can be checked online with the title
RM0.07/sqm (Kota Bharu)
RM0.02/sqm (min.)
Can be checked online with the title
RM42.00/100sqm
RM8.40/100sqm (Desa 3)
Can be checked online with the title
RM0.50/sqm or RM0.40/sqm (depending on areas)
RM0.35/sqm or RM0.30/sqm (depending on areas)
Requires lot number and title to know the rate
RM0.38/sqm (Taiping)
RM0.14/sqm (Pasir Salak)
Medium-Cost Residential: ~RM150/year
Low-Cost Residential: ~RM44/year (cheapest)
Can be checked online with the title
RM0.12/sqm (Gred 1)
RM0.03/sqm
~RM26.50/100sqm (Gombak)
~RM0.13/100sqm (Giching)
RM6.00/100sqm (Without Strata)
RM10.00/100sqm (With Strata)
RM1.00/100sqm (Without Strata)
RM10.00/100sqm (With Strata)

Now, Where Do You Pay The Quit Rent?

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Apart from going directly to the relevant land office, you can also make an online payment (if available). Certain states also allow for the quit rent to be paid at Pos Malaysia, such as:
  • Negeri Sembilan
  • Malacca
  • WP Kuala Lumpur
  • Selangor
  • Perak
  • Putrajaya
The contact numbers and the official websites of the state land offices are listed below:
Johor
07-2666880 / 81 / 82
Kedah
04-7397200 / 04-7322644
Kelantan
09-748 1957
Federal Territory
03-2693 6429
Malacca
06-232 5276
Negeri Sembilan
06-765 9826
Pahang
09-5712600
Penang
04-6505211
Perak
05-253 1957
Perlis
04-9765 501 / 502 / 503
Sabah
088-527600 / 088-527601
Sarawak
082-444 111
Selangor
03-5544 7000
Terengganu
09-6222966 / 09-6222193

FAQs About The Quit Rent

For things as important as taxes, there will always be questions that are frequently asked, right? Here, we share some of the important ones to answer any questions you might have in mind.
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1. Who needs to pay the quit rent?

All registered owners or representatives on their behalf are responsible to pay the quit rent. Once the Sale and Purchase Agreement (SPA) has been signed by the seller or developer and the buyer, the responsibility of paying the quit rent falls under the buyer.

2. When is quit rent due?

Once a year; from 1 January – 31 May every year.

3. Why do we need to pay quit rent?

It is the responsibility of all landowners (or their representatives) to pay land tax to the State Authority, without having to wait for the Land Revenue Bill notice.

4. What will happen if you fail to pay the quit rent?

For any late payments, the respective Land Office will impose a fine, depending on how long the delay has been.
However, it is best to make sure that you do not miss paying the quit rent because according to Section 100 of the National Land Code, your land will be CONFISCATED!

PropertyGuru Tip

Important Reminders From The Land Office

  • Make sure you update your information at the Land/District Office for record and review purposes.
  • If you do not receive the Land Revenue Bill/Assessment Bill from the State Authority (PBN) at the beginning of each year, you may go to the nearest Land/District Office and Local Authority to get the bill
Now that you know that quit rent rate depends on what is in your title, make sure the title is kept in a safe place and always bring it with you when going to the land office for any inquiries on your land.

Want to know more about what other important documents are relevant for a home owner? Then you’d need to know that if you haven’t received your land title, that property doesn’t belong to you yet!

Frequently Asked Questions (FAQ's): Quit Rent Rates in Each Malaysian State

In contrast to the assessment rates paid to the local city council, the quit rent is paid to the state government through the respective Land Offices.

There is no one-size-fits-all rate because rates vary by state, district, and whether the land is in an urban or rural area. It is best to contact your respective land office or simply visit them in person to find out the rate.

Aside from going directly to the relevant land office, you can also make an online payment (if available). Certain states also allow for the payment of quit rent at Pos Malaysia.

Quit rent is due once a year, from January 1 to May 31. The Land Office will levy a fine for any late payments, depending on the length of the delay.