Types of Land Taxes

Front

How do premium rates differ in Malaysia?

Back

The rates for premiums differ from state to state and are based on the respective State Land Rules.

Front

What factors determine the value of land for premium calculation?

Back

Market value, use of the land applied for, condition of the land, term of the lease, location, shape, and size of the subject land.

Front

What is 'Additional Premium' and when is it imposed?

Back

It is imposed when there is a change of land use to a better or more beneficial use.

Front

Who bears the cost of the Additional Premium?

Back

The registered proprietor of the land.

Front

What is the additional premium payable for converting agricultural land to residential use in Selangor?

Back

15% of the land value.

Front

What is the additional premium payable for converting agricultural land to commercial use in Selangor?

Back

30% of the land value.

Front

What is the additional premium payable for converting agricultural land to golf course use in Selangor?

Back

7% of the converted land value.

Front

What is the additional premium payable for converting agricultural land to industrial use in Selangor?

Back

20% for light industries, 25% for medium industries, and 30% for heavy industries.

Front

Who is responsible for paying Quit Rent?

Back

Owners of any landed property in Malaysia, including both freehold and leasehold land.

Front

What happens if Quit Rent is not paid by the deadline?

Back

Landowners may face penalties and could lose their properties.