2016 MPKJ Cukai Pintu (Property Assessment Tax) Early Bird Gift

Have you paid your Cukai Pintu?

What is Property assessment tax or cukai pintu?

Property assessment tax or cukai pintu, is imposed by your local authority on every household to finance the construction and maintenance of public infrastructure, cleaning services and upgrading works in the area under its jurisdiction.

The tax is calculated based on the (estimated) annual rental value of a property (what the property can be reasonably rented for, multiply by 12 months), and then multiplied by a set of rates. This set of rates is determined by local authorities, generally at a rate of 4% for residential units and 10% for commercial property.

It is payable in two installments annually, before February 28 or 29 (for the period of January to June), and before August 31 (for the period of July to December).

If a residential property’s annual rental value amounts to RM12, 000 per annum (RM1, 000 per month), the current 4% rate would amount to a tax of RM480 in a year.

Annual rental value of a property varies according to factors such as market rate, location and condition of the property.

Gifts for early bird payer for year 2016

For those who pay 1 year cukai pintu (lump sum), they are entitled to get a toiletry bag for year 2016. On first come first serve basics. 

The toiletry bag front view

The toiletry bag up-view