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By Jason Lim, REN 84424 · IQI Realty · Checked on 9 November 2026
This guide is for owners selling a home in Johor Bahru, whether you are Malaysian or a foreign owner from Singapore, Indonesia, India, China or elsewhere. The short answer: the seller usually pays the agent (up to 3% of the price under the official scale, plus service tax), their own lawyer, any real property gains tax (RPGT) on the gain, the cost of paying off their home loan and any unpaid bills up to handover. Stamp duty on the transfer is the buyer’s cost, not yours.
Quick answer
- Agent: the Board’s scale caps the fee at 3% of the price, minimum RM1,000. Firms registered for service tax add 8%.
- Your lawyer: the Solicitors’ Remuneration Order 2023 scale is 1.25% of the first RM500,000 (minimum RM500) and 1% of the next RM7 million, plus 8% service tax and disbursements.
- RPGT: citizens and PRs pay 30% of the gain within three years, 20% in year four, 15% in year five and nil from year six. Foreigners pay 30% up to year five and 10% after.
- Retention: the buyer holds back 3% of the price (7% for foreign sellers) and pays it to LHDN within 60 days. It counts towards your RPGT.
- Your loan: the outstanding balance is paid straight to your bank at completion. Settling inside a lock-in period usually means an early settlement charge.
- Not yours: stamp duty on the transfer is the transferee’s liability under the Stamp Act 1949.
The seller’s costs at a glance
Most of these are paid out of the sale money at completion, so you rarely need cash up front.
| Cost | Who pays | How it is worked out |
|---|---|---|
| Agent’s fee | Seller, if the seller appointed the agent | Up to 3% of the price (minimum RM1,000), plus 8% service tax where charged |
| Seller’s lawyer | Seller | Solicitors’ Remuneration Order 2023 scale, plus service tax and disbursements |
| Loan redemption and discharge | Seller | Outstanding balance, any early settlement charge, and RM400 for the discharge |
| RPGT | Seller | A percentage of the gain, by holding period and status |
| Bills up to handover | Seller | Quit rent, assessment, maintenance and utilities, apportioned |
| Stamp duty on the transfer | Buyer | The transferee’s liability under the Stamp Act 1949 |
1. The agent’s fee
In Malaysia the fee follows the appointment: whoever appoints the agent pays. For a subsale home that is normally the seller. The Board of Valuers, Appraisers, Estate Agents and Property Managers (LPPEH, also known as BOVAEP) sets the maximum in its scale of fees: 3% of the price for land and buildings, with a minimum of RM1,000 per property. It is a ceiling, not a fixed rate, so the percentage is whatever you agree in writing, at or below 3%.
- Service tax. Customs treats estate agency as a taxable professional service, and the service tax rate on most taxable services, including professional ones, has been 8% since 1 March 2024. A firm registered for service tax adds it to the fee.
- Get it in writing. The appointment letter should state the fee, whether service tax is included, when it is payable and how long the appointment lasts. If a second agent brings the buyer, the two firms normally share your fee.
My guide to property agent fees in Malaysia covers the rules in detail.
2. Your lawyer’s fees
In a subsale each side normally has its own lawyer. Yours handles the sale and purchase agreement (SPA, perjanjian jual beli), the loan redemption and your RPGT filing. Under the Solicitors’ Remuneration Order 2023, in force since 15 July 2023, the same scale applies whether the lawyer acts for the vendor or the purchaser:
| Price band | Scale fee |
|---|---|
| First RM500,000 | 1.25% (minimum RM500) |
| Next RM7,000,000 | 1% |
| Above RM7,500,000 | Negotiable, up to 1% of the excess |
| Discharge of charge (loan redemption) | RM400 for the first title, RM100 for each additional one |
On a RM600,000 sale the scale gives RM7,250 before service tax and disbursements. Ask for a written quotation first. My guide to legal fees in Malaysia shows the buyer’s side.
3. Real property gains tax (RPGT)
RPGT (Cukai Keuntungan Harta Tanah, CKHT) is charged on the gain, not on the price. The rate depends on how long you held the property and who you are:
| Disposal | Citizens and PRs (Part I) | Companies (Part II) | Foreigners (Part III) |
|---|---|---|---|
| Within 3 years | 30% | 30% | 30% |
| 4th year | 20% | 20% | 30% |
| 5th year | 15% | 15% | 30% |
| 6th year onwards | Nil | 10% | 10% |
| Buyer’s retention from the price | 3% | 5% within 3 years, 3% after | 7% |
How the gain is worked out
Broadly, the sale price less the purchase price, after fees paid to agents, valuers and lawyers on both deals and spending that improved the property. Keep every receipt. Individuals then deduct RM10,000 or 10% of the chargeable gain, whichever is greater.
Exemptions and filing
- Once-in-a-lifetime home exemption. A citizen or PR can elect, once and irrevocably, to exempt the gain on one private residence through Form CKHT 3.
- Forms. You file CKHT 1A (or CKHT 3) and the buyer files CKHT 2A within 60 days of the disposal, online through e-CKHT since 1 January 2025. Tax is due within 90 days of the disposal.
- The retention. The buyer pays it to LHDN within 60 days and it counts towards your tax. From the 2026 year of assessment, if you notify the buyer of a lower self-assessed amount first, the buyer may remit that instead.
The disposal date is generally the SPA date. My RPGT guide goes further; confirm your own figures with a tax agent or LHDN.
4. Paying off your home loan
If your title is charged to a bank, the loan is paid off first. Your lawyer gets a redemption statement showing the balance to a stated date, with daily interest after it. At completion that sum goes straight to your bank, which releases the title and signs the discharge.
- Lock-in period. Many housing loans carry an early settlement charge if you settle in full within a lock-in period. The period, rate and notice required are in your letter of offer; Bank Negara Malaysia’s transparency rules require banks to disclose such charges.
- If you owe more than the price. You must pay the shortfall before completion, or the title cannot be released.
- Islamic financing. The settlement figure works on the financing’s own terms; see my Islamic home financing guide.
The buyer’s side of this process is in my guide to buying a property when the seller has a loan.
Thinking of selling in JB?
Send me the project, unit size and when you bought. I’ll share recorded prices nearby and walk you through the costs that apply to your sale.
WhatsApp Jason5. Bills up to handover and apportionment
A Bar Council conveyancing committee column describes the usual approach: quit rent, assessment and utility charges are apportioned at the date possession is handed over, the seller pays what accrued before it, and unpaid amounts can be deducted from the balance price.
| Bill | Who issues it | What to have ready |
|---|---|---|
| Quit rent (cukai tanah, or cukai petak for strata) | Land office | This year’s receipt |
| Assessment (cukai taksiran) | City or municipal council (MBJB, MBIP, MPKu) | Latest half-year receipt |
| Maintenance charges and sinking fund | Developer, JMB or MC | Statement showing no arrears |
| Electricity and water | TNB and Ranhill SAJ | Final meter readings and closing or transfer of the accounts |
Arrears on these can follow the property, so buyers’ lawyers ask for receipts. MBJB says outstanding property tax must be settled before it records a new owner, and the change of owner must be notified to the council within three months. My guide to arrears and apportionment in a subsale explains each bill.
6. What the buyer pays, not you
Sellers do not share the stamp duty. LHDN’s stamp duty guideline of November 2025, following the Third Schedule of the Stamp Act 1949, makes the transferee liable for duty on the transfer. The buyer also pays stamp duty on their loan, their own lawyer, their bank’s valuation and, for a foreign buyer in Johor, the state consent costs. See my stamp duty guide.
Optional costs on your side include a private valuation (a registered valuer charges under the Board’s scale), repairs, cleaning and moving. If the unit is tenanted, the deposits you hold usually pass to the buyer; see buying a tenanted property. To set the price, see pricing a house for sale in JB.
Worked example (illustration)
Made-up round figures. A Malaysian owner sells a JB terrace house for RM700,000 in the fourth year after buying it for RM500,000, with RM9,000 of purchase fees. The loan balance is RM380,000, the lock-in has ended, and the agreed agent fee is 2%.
| Item | Amount | Notes |
|---|---|---|
| Sale price | RM700,000 | |
| Agent’s fee at 2%, plus 8% service tax | RM15,120 | RM14,000 + RM1,120 |
| Seller’s lawyer, scale fee plus 8% service tax | RM8,910 | RM6,250 + RM2,000 + RM660, before disbursements |
| Discharge of charge, plus service tax | RM432 | RM400 + RM32 |
| Loan redemption, paid to the bank | RM380,000 | No early settlement charge, as the lock-in has ended |
| Apportioned bills and arrears | RM1,200 | Made-up figure |
| Buyer’s 3% retention, paid to LHDN | RM21,000 | Credited against the RPGT |
| Cash to the seller at completion | About RM273,300 | Before disbursements |
| Chargeable gain | About RM150,300 | RM700,000 less sale fees (RM24,030) less RM509,000, minus 10% of the gain |
| RPGT at 20% (4th year) | About RM30,050 | Less the RM21,000 retention leaves about RM9,050 to pay |
| Left after RPGT | About RM264,300 |
In the sixth year a citizen’s rate would be nil, which is why I ask owners for their purchase date early. Whether waiting suits you depends on your plans, not just the tax.
When the money reaches you
The buyer pays an earnest deposit, commonly 2% to 3%, and tops it up to 10% at the SPA, usually held by a stakeholder. The balance is commonly due about three months after the SPA or the last consent, often with an extension at interest. At completion your bank is paid first, the RPGT retention goes to LHDN, and the rest reaches you through your lawyer after the transfer is presented. For a simple sale to a Malaysian buyer, that is often three to four months from accepting an offer; consents or a master title add time. See my guides to the SPA and what happens if a party backs out.
Extra points for foreign sellers
- Higher rates and retention. 30% RPGT up to the fifth year and 10% after, with a 7% retention from the price.
- Who can buy from you. Foreigners can generally buy Johor homes only from RM1 million, outside designated zones, and the New Straits Times reported in April 2026 that owners who bought below that level under special approval can resell only to Malaysians. See Johor’s minimum price and quota.
- Sending the money home. Bank Negara’s foreign exchange policy lets non-residents repatriate divestment proceeds from investments in Malaysia, in foreign currency.
- MM2H owners. Check any holding-period condition before you sell. I coordinate with a MOTAC-licensed MM2H agent on this; decisions rest with the authorities. See MM2H property support.
See selling JB property as a foreigner and managing a JB property from overseas.
Selling to buy again? Where to look next
Selling to upgrade or downsize? Read sell first or buy first, then compare areas:
- Mount Austin: family condos and landed homes.
- Tebrau, Setia Indah and Molek: established neighbourhoods.
- Iskandar Puteri: newer townships and the Second Link.
- Bukit Indah and Gelang Patah: west-side landed estates.
- Permas Jaya and Senibong: east-side condos and waterfront homes.
- Landed homes in JB: moving from a condo to a house.
Compare them on my JB property map.
More Johor living guides: Property agent fees · RPGT explained · Subsale arrears and apportionment · Sell your property in Johor
Frequently asked questions
Who pays the agent’s commission when selling a house in Malaysia?
The person who appointed the agent, which for a subsale is usually the seller. The official scale caps the fee at 3% of the price with a minimum of RM1,000, and firms registered for service tax add 8%.
Does the seller pay stamp duty in Malaysia?
No. Stamp duty on the transfer is the transferee’s liability under the Third Schedule of the Stamp Act 1949, so the buyer pays it. The seller pays their own legal fees, the agent if they appointed one, and any RPGT.
How much RPGT does a seller pay in 2026?
Citizens and PRs pay 30% of the chargeable gain within three years, 20% in the fourth year, 15% in the fifth and nil from the sixth. Foreign individuals pay 30% up to the fifth year and 10% after. Companies pay 10% from the sixth year.
What is the 3% or 7% retention when selling property?
The buyer holds back 3% of the price for a citizen or PR seller, or 7% for a foreign seller, and pays it to LHDN within 60 days of the disposal. It is credited against the seller’s RPGT.
Is there a penalty for selling within the loan lock-in period?
Often, yes. Many housing loans carry an early settlement charge if you settle in full during the lock-in period. The period, rate and notice needed are in your letter of offer, so check them before you accept an offer.
When does the seller receive the money from a subsale?
At completion, commonly about three months after the SPA, sometimes longer if consents are needed. Your bank is paid first, the RPGT retention goes to LHDN, and the balance comes to you through your lawyer.
Planning to sell your home in JB?
Tell me where the property is, its size and when you bought it. I will share recorded prices nearby, suggest a realistic asking range and explain how I would market it. You can also book an appointment, or a Zoom consultation if you are overseas.
Sources: LPPEH (BOVAEP), scale of fees: estate agency and valuation, checked November 2026; Royal Malaysian Customs Department, Service Tax briefing (via MIDA), November 2018; New Straits Times, “SST 2 pct hike: here’s what you need to know”, 29 February 2024; Bar Council, Circular No. 185/2023, Solicitors’ Remuneration Order 2023, 13 July 2023; LHDN, Real Property Gains Tax rates, checked November 2026; LHDN, responsibilities of the disposer and acquirer, updated 26 June 2026; LHDN, retention and remittance by the acquirer, updated 25 May 2026; LHDN, RPGT exemptions, updated 22 June 2026; LHDN, disposal price and acquisition price, checked November 2026; LHDN, Garis Panduan Pengenalan Duti Setem di bawah Akta Setem 1949, 6 November 2025; Bank Negara Malaysia, Product Transparency and Disclosure exposure draft, 29 February 2024; Bank Negara Malaysia, foreign exchange policy: non-residents investing in Malaysia, checked November 2026; Malaysian Bar Conveyancing Practice Committee, “Understanding an SPA (Part 3)”, 5 January 2007; MBJB, property tax (assessment) service page, last updated 6 November 2026; New Straits Times, “Foreigners hit Johor property resale wall”, 20 April 2026
Jason Lim, REN 84424, IQI Realty Sdn. Bhd. E (1) 1584/6. General information checked on 9 November 2026, not legal, tax or financial advice. Fees, tax rules and loan terms change and depend on your documents; confirm with your lawyer, LHDN or a tax agent, your bank and the land office before you sign.