Capital Gains Tax (Effective) in Malaysia compared to Asia

Footnote | Export Sort: Alphabetically | Ascending | Descending

Click name of country for detailed information
Pakistan 0.00%
Hong Kong 0.00%
Sri Lanka 0.00%
Singapore 0.00%
Vietnam 0.10%
Mongolia 2.00%
Indonesia 5.00%
Malaysia 5.00%
Georgia 5.00%
Myanmar 10.00%
Macau 12.00%
Japan 15.00%
Kazakhstan 15.00%
China 20.00%
Uzbekistan 20.00%
Taiwan 20.00%
Cambodia 20.00%
Laos 24.00%
Azerbaijan 25.00%
Nepal 25.00%
Bangladesh 30.00%
India 30.00%
Philippines 32.00%
Thailand 35.00%
South Korea 38.00%

Malaysia: Capital gains taxes (%).

In arriving at effective capital gains tax rates, the Global Property Guide makes the following assumptions:

  • The property is directly and jointly owned by husband and wife;
  • They have owned it for 10 years;
  • It is their only source of capital gains in the country
  • It has appreciated in value by 100% over the 10 years to sale
  • The property was worth US$250,000 or 250,000 at purchase.
  • It is not their sole or principal residence.


These assumptions are critical. In many countries a holding period of less than 5 years results in capital gains being taxable. But a longer holding period often results in no capital gains tax being payable. For more details see the Data FAQ


Source: Global Property Guide Research, Contributing Accounting Firms


Malaysia releases annual and quarterly house price index. Annual data are available from the Bank Negara Malaysia (BNM) and quarterly data are available from the Valuation and Property Services Department. BNM has useful monetary, financial and economics data.