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Malaysia Strata Property Selling Guide 2026

Selling an Apartment or Condominium in Malaysia: Steps, Documents, Costs and Net Proceeds

Selling a strata home involves more than finding a buyer and signing an SPA. Owners need to coordinate pricing, title documents, loan redemption, management charges, lawyers, RPGT, e-CKHT, handover and the use of the proceeds.

18 min readUpdated 28 July 2026
Direct answer

The sale price is not the owner’s final net proceeds.

Loan redemption, estate-agency fees, seller legal fees, discharge documents, RPGT, Section 21B retention, arrears and completion adjustments affect the amount received.

Prepare the documents before marketing.Title, financing, management, tax and tenancy issues are easier to coordinate when identified early.
Three owner options

Compare sale proceeds with the value of retaining the property

Option one

Sell with vacant possession

Suitable for owner-occupier or investor buyers who want the unit available at completion.

Option two

Sell subject to tenancy

Suitable for investment buyers when the agreement, rent, deposits, arrears and inventory are disclosed clearly.

Option three

Retain and operate room by room

Compare renovation, room demand, rent and management cash flow when the expected sale proceeds do not meet the owner’s objective.

Documents

Core records to prepare

Title and purchase

Strata or master-title information, original SPA, deed of assignment, transfer and consent documents.

Owner identification

Documents for every registered owner, authority or estate matter and receiving bank details.

Housing loan

Financier, account details and information required for the redemption statement.

JMB / MC

Maintenance and sinking-fund statements, arrears, parking, access and renovation records.

Taxes and outgoings

Quit or parcel rent, assessment, sewerage and applicable utility records.

Tenancy and condition

Tenancy agreement, deposits, rent, inventory, repairs, layout and approved renovation records.

10 steps

From sale preparation to handover

Calculate net proceeds

List the price, loan, fees, RPGT, arrears, repairs and moving costs.

Check title and restrictions

Confirm strata title, tenure, restrictions, caveats and consent requirements.

Set a realistic price

Compare the same project, size, floor, parking, condition, orientation and tenancy.

Prepare the property

Complete practical cleaning and repairs, then prepare accurate information and images.

Manage marketing and viewings

Use a registered estate-agency channel and maintain enquiry, viewing and offer records.

Accept a formal offer

Check price, financing, SPA deadline, inventory, tenancy and deposit terms.

Appoint the seller’s solicitor

The solicitor handles the SPA, redemption, consent, e-CKHT and seller documents.

Support buyer financing

Provide the documents required for valuation, financing and legal verification.

Complete payment and transfer

Redemption, Section 21B, consent and transfer or assignment are coordinated under the SPA.

Handover and close accounts

Complete keys, access, meters, inventory, deposits and vacant or tenanted possession.

Seller costs

Key cost categories

Cost2026 planning basis
Seller legal feeFirst RM500,000 at 1.25%, minimum RM500; next RM7 million at 1%; excess above RM7.5 million negotiable and capped at 1%. Table A discount may be up to 25% at the solicitor’s discretion.
Estate-agency feeMaximum 3% for the sale or purchase of land and buildings.
Release documentsDischarge of Charge RM400 for the first title or charge; Deed of Reassignment RM500 for the first property.
CKHT documentsSRO lists minimum/fixed fees including CKHT 1A RM500, CKHT 3 RM200 and CKHT 502 RM250 per vendor.
Arrears and adjustmentsManagement, sinking fund, taxes, utilities, tenant deposits and repairs.
Net-proceeds estimator

How much may remain after selling an apartment or condominium?

Enter the expected price, loan balance, acquisition cost and selling expenses to estimate completion cash, RPGT and final net proceeds. Final results follow the solicitor, LHDN, redemption statement and transaction documents.

RM
RM
RM
RM
RM
RM
RM
Estimated estate-agency feeRM0.00
Estimated seller legal feeRM0.00
Discharge / reassignment document feeRM0.00
Estimated RPGT chargeable gainRM0.00
Estimated RPGTRM0.00
Section 21B amount retained by buyerRM0.00
Estimated cash received at completionRM0.00
Estimated final net proceeds
Excludes possible SST, additional legal work and unentered itemsRM0.00

Calculation scope: the buyer’s retention is a payment toward RPGT, not the final tax. Cash consideration, exemptions, deductible costs, ownership shares and LHDN review can change the result.

RPGT and e-CKHT

Rates and deadlines

Citizen / PR individual

30% in years 1–3, 20% in year 4, 15% in year 5 and 0% from year 6.

Malaysian company / trust / body

30% in years 1–3, 20% in year 4, 15% in year 5 and 10% from year 6.

Non-citizen / non-PR / foreign company

30% in years 1–5 and 10% from year 6.

Seller filing

Submit through e-CKHT within 60 days. For disposals from 2025 onward, tax or the balance is generally paid within 90 days, with records retained for seven years.

Buyer retention

Part I: 3%; Part II: 5% within three years and 3% from year four; Part III: 7%. The amount is credited toward the seller’s RPGT.

Individuals may receive the higher of RM10,000 or 10% of chargeable gain as the general exemption. An eligible citizen or permanent resident may also elect a once-in-a-lifetime private-residence exemption through CKHT 3.

Tenanted property

Vacant possession or subject to tenancy?

Vacant possession

Plan the tenant notice, deposit settlement, cleaning, repairs, inventory and key handover before the SPA completion date.

Subject to tenancy

Disclose the agreement, deposits, advance rent, arrears, inventory, renewal and tenant communication, then make the completion adjustments.

Sell or retain

Compare the sale with an A-to-Z room-rental plan

When the owner retains the property, I can coordinate renovation, repairs, furnishing, tenant placement, agreements, rent administration and ongoing management.

Sale-versus-hold review

Net proceeds, debt, rent, renovation and cash flow.

Property assessment

Access, demand, competition and target tenant.

Renovation planning

Rooms, shared areas, ventilation and budget.

Repair coordination

Air-conditioning, plumbing, appliances and locks.

Furniture and internet

Room setup, appliances, Wi-Fi and shared supplies.

Marketing and viewing

Photography, listings, pricing and appointments.

Tenant placement

Identity, work, budget, timing and suitability.

Agreement and move-in

Terms, inventory, deposits, keys and briefing.

Rent administration

Records, reminders and owner updates.

Ongoing repairs

Tenant reports, suppliers and maintenance.

Renewal and move-out

Inspection, deposits, cleaning and relisting.

Owner reporting

Clear updates on occupancy, rent and condition.

Sell the condominium, or retain it with complete management?

I can help compare net sale proceeds with the rental option. The A-to-Z rental service covers renovation, repairs, furnishing, tenant placement, agreements, move-in, rent administration, maintenance, renewal and move-out.

Discuss your sale or rental planAbout Leo Leong
Official references

Sources

  1. LHDN｜RPGT RatesCurrent holding-period rates.
  2. LHDN｜Disposer and Acquirer Responsibilitiese-CKHT, payment, retention and records.
  3. LHDN｜RPGT ExemptionsIndividual and private-residence exemptions.
  4. Malaysian Bar｜SRO 2023Legal, discharge and CKHT fees.
  6. KPKT｜Strata Management RegulationsManagement and amount-payable framework.
Information note

This guide provides general sale-process, cost and funding information. Final price, fees, RPGT, redemption, consent, handover and rental arrangements follow the actual title, SPA, financing, management records and written professional documents.