Cukai Tanah (Quit Rent) in Malaysia: How to Check and Pay by State
Key Takeaways
- Cukai tanah is quit rent: a yearly tax paid to the state government on every land title.
- The payment period is 1 January to 31 May each year. After that, a late penalty can apply.
- The registered owner must pay it, even if no bill arrives.
- There is no national portal. Each state has its own channel, so start from your state land office (PTG) website.
- Unpaid rent can lead to a notice of demand and in the end forfeiture of the land. Auction buyers should check arrears before bidding.
What is cukai tanah?
Cukai tanah, or quit rent, is a yearly payment to the State Authority for each lot or title under the National Land Code. It differs from cukai pintu, which goes to the local council. The amount depends on the state's rates, the land area and the land use category, so each lot's bill is different.
When is quit rent due?
Quit rent is payable every year between 1 January and 31 May. The National Land Code places the duty on the registered owner. Late payment carries a penalty under state rules. Some states have stopped posting printed bills: the Perak land office announced in 2023 that it would stop sending them from the following year. So do not wait for a bill to arrive.
How to check cukai tanah
- Have the title or lot details, the tax account number or the owner's identity card ready, as your state's portal requires.
- Open your state's revenue or e-Tanah portal.
- Find your lot and check the current amount and any arrears.
- Keep the receipt. Quit rent receipts are usually requested on a transfer.
The account number is on old bills. If you have none, ask the land office concerned.
How to pay cukai tanah online by state
Portals change over time, so confirm the address on your state land office's official site before paying.
| State | Channel named |
|---|---|
| Selangor | eHasil Selangor or e-Tanah Selangor |
| Kuala Lumpur and Putrajaya | e-Tanah, Federal Territory land office |
| Negeri Sembilan | e-PTGNS |
| Perak | Perak land office portal or e-Tanah Perak |
| Penang | e-Tanah and e-Bayar portals |
| Johor | JohorPay |
| Kedah | iBayaq |
| Melaka | MelakaPay |
| Pahang | Pahang land office portal |
| Terengganu and Kelantan | State land office portal |
You can also pay at the land office counter. Be careful with sites that ask for bank details through a link sent on WhatsApp.
What happens if I do not pay?
The National Land Code sets out stages. Once rent is in arrears, the land administrator can serve a notice of demand (section 97). The owner can settle the sum (section 98). If it stays unpaid after the notice period, the land can be forfeited to the State Authority (section 100). The Code also has appeal provisions. The land is not lost on 31 May, but arrears should not be left to run.
Cukai tanah versus cukai pintu
| Point | Cukai tanah | Cukai pintu |
|---|---|---|
| English name | Quit rent | Assessment tax |
| Paid to | State government (land office) | Local council |
| Law | National Land Code | Local Government Act 1976 |
| How often | Once a year | Twice a year |
| Usual date | 31 May | 28 February and 31 August |
Quit rent and auction property
Auction properties often carry quit rent and assessment arrears, since the previous owner has already stopped paying the loan. The Proclamation of Sale says who bears them, and conditions differ by lot. Before you bid:
- Read the conditions using our guide to the Proclamation of Sale.
- Check arrears at the land office, and enter them in the auction cost calculator.
- After the transfer, make sure the tax record moves to your name. See the land title guide.
Find current lots in Selangor and Kuala Lumpur.
Need help weighing the arrears on an auction lot? Contact Crispina Ng, BidNest's lelong property specialist.
Frequently Asked Questions
What is cukai tanah in English?
Cukai tanah is quit rent. It is the yearly tax a landowner pays to the state government on each title under the National Land Code.
When do I have to pay cukai tanah?
Every year between 1 January and 31 May. After 31 May a late penalty can apply at the state's rate, and continuing arrears can lead to a notice of demand.
How do I check cukai tanah online?
Open your state's revenue or e-Tanah portal and search with the lot details, account number or owner's identity card, as the portal requires. Each state has its own system, so start from the state land office's official site.
Who pays quit rent, the landlord or the tenant?
The registered owner is liable under the National Land Code. A tenant pays only if the tenancy agreement says so, and the state still looks to the owner.
Can land be forfeited for unpaid quit rent?
Yes, but not immediately. The land administrator first serves a notice of demand, and forfeiture follows only if the sum stays unpaid. The Code also provides for appeals.
Sources
Speak to Crispina Ng for the latest auction details, reserve price and bidding process.