Under the recent Budget 2013 announcement, the Malaysian Government has proposed a 5% increase to the current RPGT rates to further curb speculative activities in the local real property market. With effect from 1 January 2013, the revised RPGT rates for the disposal of real property and shares in real property companies will be as follows:
| Holding Period | RPGT Rates | ||
| Companies | Individual (Citizen & PR) | Individual (Non-Citizen) | |
| Up to 2 years | 15% | 15% | 15% |
| Exceeding 2 until 5 years | 10% | 10% | 10% |
| Exceeding 5 years | 0% | 0% | 0% |
The following RPGT exemptions which were implemented under the previous Budget 2012 continue to be available:
- RPGT exemption on gains from the disposal of one residential property once in a lifetime to individuals;
- RPGT exemption of up to RM 10,000 or 10% of the net gains, (whichever is higher) from the disposal of real property by individuals; and
- RPGT exemption on gains arising from the disposal of real property between family members (e.g. husband and wife, parents and children, and grandparents and grandchildren)