Cukai Pintu (Assessment Tax) in Malaysia: Formula and How to Pay
Key Takeaways
- Cukai pintu is assessment tax, paid by property owners to the local council.
- The basic formula: yearly tax = annual value × the council's rate.
- It is paid twice a year, usually before 28 February and 31 August. Some councils differ slightly.
- If you pay late, the council can issue a notice, add charges and take warrant action.
- Auction properties often carry arrears, so check the amount before you bid.
What is cukai pintu?
Cukai pintu, or cukai taksiran, is a tax on property within a local authority's area under the Local Government Act 1976 (Act 171). Councils use it for services such as rubbish collection, roads and street lighting. It differs from cukai tanah, which goes to the state government.
The cukai pintu formula
Yearly assessment tax = annual value × assessment rate
- Annual value is the estimated yearly rent of the property, set by the council's valuation.
- Assessment rate is set by each council and differs by area and type of holding.
A worked example using assumed figures:
| Item | Amount |
|---|---|
| Estimated monthly rent | RM1,500 |
| Annual value (RM1,500 × 12) | RM18,000 |
| Assumed rate | 6% |
| Yearly tax | RM1,080 |
| Each half-year | RM540 |
Actual rates differ, so check your bill or ask your council.
When is assessment tax due?
Most councils charge twice a year. MBPJ and the Perak Tengah District Council, for example, set before 28 February for the first half and before 31 August for the second. You can also pay the full year at once if the council allows. Confirm with your council, since dates are not the same everywhere.
How to check and pay cukai pintu online
- Have the assessment account number from your bill, or the property address.
- Open your council's portal, or PBTPay for participating councils.
- Check the balance and arrears, then pay and keep the receipt.
In BidNest's coverage area, the councils include:
| Area | Council |
|---|---|
| Kuala Lumpur | DBKL |
| Petaling Jaya | MBPJ |
| Subang Jaya and Puchong | MBSJ |
| Shah Alam | MBSA |
| Klang | MBDK |
| Kajang and Selangor Cheras | MPKj |
| Selayang and Rawang | MPS |
| Ampang | MPAJ |
| Sepang | MPSepang |
| Seremban | MBS |
| Nilai | MPN |
If you have lost the account number, go to the council counter with the address and proof of ownership.
What happens if I pay late?
The council can issue a Form E notice asking for payment within a set period, usually 15 days. Late charges under section 147 of Act 171 differ by council. The Selama District Council, for example, lists a warrant fee of 3% of the arrears for each half-year. Further action can include a warrant to seize goods.
Cukai pintu versus cukai tanah
Cukai pintu goes to the council twice a year and is based on the property's annual value. Cukai tanah goes to the state government once a year and is based on the land. Owners must pay both. The quit rent guide has a full comparison table.
Changing the name after you buy
After the transfer, notify the council so the account moves to your name. Your lawyer usually helps. Otherwise bills and notices may keep going to the old owner while arrears build up.
Assessment tax and auction property
Owners who stop paying a loan often stop paying assessment tax too. The Proclamation of Sale says who bears the arrears. Before you bid:
- Ask the council for the latest amount. See the inspection checklist.
- Enter the arrears in the auction cost calculator.
- For condos, also check maintenance charges with the strata title guide.
See current lots in Selangor and Kuala Lumpur.
Need help working out the real cost of an auction lot? Contact Crispina Ng, BidNest's lelong property specialist.
Frequently Asked Questions
What is cukai pintu in English?
Cukai pintu is assessment tax, also called cukai taksiran. Property owners pay it to the local authority under the Local Government Act 1976.
How is cukai pintu calculated?
The yearly tax is the annual value multiplied by the council's assessment rate. Annual value is the estimated yearly rent, and the rate differs by council, area and type of holding.
How many times a year is assessment tax paid?
Twice a year, usually before 28 February and 31 August. Some councils have slightly different dates, and some allow the full year to be paid at once.
Who has to pay assessment tax?
The property owner is responsible to the council. A tenant pays only if the tenancy agreement says so, and the council keeps the account in the owner's name.
How do I check assessment tax in Selangor?
Selangor has several councils, so use the portal of your area's council, such as MBPJ, MBSJ, MBSA, MBDK, MPKj, MPS, MPAJ or MPSepang. Have the account number from your bill or the property address ready.
Sources
Speak to Crispina Ng for the latest auction details, reserve price and bidding process.