What is Assessment tax?
Also known as Cukai taksiran, cukai pintu
Assessment tax (cukai taksiran) is an annual property tax charged by a local authority such as MBPP or DBKL, based on the estimated annual value of the property. It is paid twice a year by the owner, not the tenant, unless the agreement says otherwise.
Rates are set by the local council and differ between areas and types of use. Letting a unit for short-term stays can change its use classification at some councils.
Related
- Rental income taxRental income is subject to income tax in Malaysia and must be declared to LHDN. Allowable…
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