Cukai Tanah Vs Cukai Taksiran: What's The Difference?
Both are equally important.
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Owning property in Malaysia comes with several responsibilities, including the payment of property-related taxes.
Two important ones are cukai tanah and cukai taksiran, but they are often confused with one another.
Although both involve property ownership, they serve different purposes, are collected by different authorities, and follow different payment schedules.

Cukai tanah:
Cukai tanah, also known as quit rent, is a tax imposed by the State Land Office (Pejabat Tanah dan Galian, or PTG) on land ownership. Whether you own a landed home, commercial land, or even a strata-titled property like a condominium, you are required to pay cukai tanah annually.
The payment confirms your ownership rights over the land. The tax is to be paid once a year, between 1 January and 31 May, through e-Tanah portals or your respective state PTG website.
Cukai taksiran:
Cukai taksiran, often called cukai pintu or assessment tax, is collected by the local authority, such as your municipal or city council (Majlis Perbandaran or Majlis Bandaraya).
It funds essential public services, including waste management, public lighting, maintenance of parks, and other local amenities. This tax applies to all buildings, including residential homes, commercial buildings, and industrial properties.
Payment is twice a year — January and July — via your local council's website or at the council office.
In summary, here are the key differences you should be aware of:
| Feature | Cukai Tanah | Cukai Taksiran |
|---|---|---|
| Collected by | State Land Office (PTG) | Local Council (Majlis Perbandaran/Daerah) |
| Payment Frequency | Once a year (by 31 May) | Twice a year (usually Jan and July) |
| Purpose | Confirms land ownership rights | Funds local services like rubbish collection, parks, lighting |
| Applies to | All landowners, including strata (condos, apartments) | All property owners with buildings (homes, shops, factories) |
| Amount | Based on square foot | Based on estimated rental value |
| How to Pay | e-Tanah portal or your state’s PTG office | Your local council’s online portal, or over the counter |
| Notices | Received via mail, online, SMS, or call to check | Received via mail, online, or call council hotline |
- Cukai tanah secures your right to own land.
- Cukai taksiran ensures your community stays livable.
Both are crucial, and now that you know the difference, managing them should be much easier.
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