Seller guide · Sabah
Selling your property in Sabah
What you receive depends on the agent fee, legal fee, Real Property Gains Tax and what is still owed to the bank. This guide sets out each cost, the usual timeline and the recorded prices in Sabah, so you can price with evidence.
Seller costs
What comes off the sale price
| Cost | Typical amount | Notes |
|---|---|---|
| Agent fee | Up to 3% plus 8% SST | Maximum allowed by the Board of Valuers, Appraisers, Estate Agents and Property Managers; agreed in writing. |
| Your lawyer’s fee | 1.25% of the first RM500,000, 1% of the next RM7 million, plus SST | Solicitors’ Remuneration Order 2023; minimum RM500. |
| RPGT | 0% to 30% of the gain | Depends on how long you have owned it; see below. |
| Loan redemption | Outstanding loan plus any early settlement fee | Check your loan’s lock-in period. |
| Outstanding bills | Maintenance, sinking fund, quit rent, assessment | Settled or apportioned to completion. |
Tax
RPGT: how long you have owned it matters
| Year of disposal | Citizen or PR | Malaysian company | Foreigner |
|---|---|---|---|
| Within 3 years | 30% | 30% | 30% |
| 4th year | 20% | 20% | 30% |
| 5th year | 15% | 15% | 30% |
| 6th year onwards | 0% | 10% | 10% |
Real Property Gains Tax on the chargeable gain. Individuals also get an exemption of RM10,000 or 10% of the gain, whichever is higher.
At the SPA the buyer’s lawyer holds back 3% of the price (7% if the seller is not a Malaysian citizen or PR) and pays it to LHDN towards your RPGT. You file the RPGT return within 60 days of the SPA; any balance is refunded.
Sabah rules
What applies to foreign buyers and sellers in Sabah
State rules as summarised on the Sabah property page; confirm the current position with your lawyer before you sign.
Minimum price for foreigners: RM600,000 for high-rise homes
Since January 2022 the Sabah government has allowed foreigners to buy high-rise homes (apartments, condominiums and high-rise suites in mixed developments) priced at RM600,000 or more, down from RM1 million. Sources: Daily Express, 13 Jan 2022; Azmi & Associates, May 2024; iProperty and PropertyGuru guides, 2026.
RM1 million for landed homes
Portal guides list RM1,000,000 as the Sabah minimum for landed property. Some law-firm guides still give RM1 million for all property types, so records differ; confirm with a Sabah lawyer. Sources: iProperty (Feb 2026); PropertyGuru (May 2026); Low & Partners.
RM500,000 for some foreign residents
Under the 2022 Sabah guidelines, certain foreign interests (such as permanent residents and foreign officers earning RM8,000 a month or more) may buy one residential unit from RM500,000. Source: Azmi & Associates (May 2024).
State approval is needed
A foreign purchase needs approval from the Sabah State Authority before the transfer is registered; guides put it at two months or more. The exact fee is not published by the state; one portal estimates RM15,000–25,000, which we could not verify. Sources: PropertyGuru (May 2026); Low & Partners; propcashflow.my (Mar 2026).
Sabah Land Ordinance, not the National Land Code
Land in Sabah is governed by the Sabah Land Ordinance (Cap. 68), not the National Land Code 1965 used in Peninsular Malaysia. Strata titles are issued under Sabah’s own subsidiary title law, updated by the Land (Subsidiary Title) Enactment 2026. Sources: Azmi & Associates; Sabah Guide; The Star/Yahoo News (30 Apr 2026).
Native Title land is off limits
Section 17 of the Land Ordinance forbids dealings in land between natives and non-natives without the Minister’s written permission. Foreigners (and non-native Malaysians) buy on Country Lease or Town Lease titles, not Native Title. Sources: Azmi & Associates (May 2024); Sabah Guide (Sep 2026).
Price evidence
What units sell for in Sabah
Recorded transactions for projects on this site, as cited on each project page. A price set on evidence sells faster than one set on portal asking prices.
| Project | Figure | Source and date |
|---|---|---|
| Aru Suites | No sales recorded last 48 months | EdgeProp, viewed Oct 2026 |
| Bay 21 | No sales recorded last 48 months | EdgeProp, viewed Oct 2026 |
| Jesselton Residences | RM860 psf · range RM662–912 psf median, last 48 months | EdgeProp, viewed Oct 2026 |
| Jesselton Twin Towers | Too few recorded sales for a median last 48 months | EdgeProp, viewed Oct 2026 |
| Sutera Avenue | RM888–942 psf (two sales of 726–743 sq ft) EdgeProp record, 2021–2022 | EdgeProp, viewed Oct 2026 |
Transacted figures from EdgeProp, Brickz or NAPIC as cited on each project page.
Timeline
Steps to sell
- Valuation and pricing (1–3 days): recorded prices, an asking price and the agent fee agreed in writing.
- Marketing and viewings (typically 1–3 months, depending on price and condition).
- Offer and earnest deposit (2–3%) from a buyer whose loan eligibility has been checked.
- SPA signed within about 14 days; the buyer pays the balance of the 10% deposit and the RPGT retention is held.
- Completion usually 3 months from the SPA or state consent, plus a 1-month extension if needed; your loan is redeemed and the balance released.
Straight answers
Frequently asked questions
How much RPGT do I pay if I sell in Sabah?
RPGT is a federal tax and the same in every state: 30% of the gain within three years, then 20%, 15% and 0% for Malaysian individuals from the sixth year. Foreigners pay 30% within five years and 10% after.
How long does it take to sell a property in Sabah?
Marketing usually takes one to three months for a well-priced unit, then about three months from the SPA to completion, longer if the buyer needs state consent.
Can a foreign owner sell to another foreigner?
Yes, if the buyer meets the Sabah rules for foreign buyers (Minimum price for foreigners: RM600,000 for high-rise homes) and obtains state consent; check any minimum holding period in the state rules above.
Should I sell or rent out?
It depends on your loan, the rent the unit can achieve, how long you have owned it (RPGT) and whether you need the cash. Jason can compare both for your unit.
General information by a registered agent, not legal or tax advice. Rates as published for 2026; your lawyer and LHDN have the final figure. Checked October 2026.
What is your Sabah property worth?
Send the project and unit size. I reply with recorded prices for similar units, a realistic asking price and what you would receive after costs.