【新山律师版权所有】
很多人认为：
“只要是卖产业，赚到的钱就是计算房地产盈利税（RPGT）。”
事实上，并非每一宗产业出售都能如此简单地判断。
如果一个人或公司买入产业，进行装修、提升价值，然后再出售获利，有关利润究竟属于：
- 房地产盈利税（Real Property Gains Tax，简称RPGT）；还是
- 所得税（Income Tax）
需要根据整项交易的实际情况判断，并不是只看产业持有了多少年。
什么情况下通常会想到RPGT？
一般来说，如果产业原本是作为长期投资、家庭资产或收租用途持有，后来因为个人需要、市场变化或其他原因出售，所得盈利一般会从RPGT角度处理。
但是，“持有产业”与“买卖产业赚取利润”，在税务上的性质可能并不相同。
买来装修再卖，需要特别注意
如果购买产业时已经计划：
- 装修后出售；
- 提升产业价值后获利；
- 短期内寻找买家；或
- 以类似方式重复进行产业交易，
有关活动便可能不只是普通投资处置。
在某些情况下，税务机关可能进一步了解，该产业是否实际上属于一项商业或获利活动。如果有关盈利被视为商业收入，便可能需要按照所得税处理，而不是当然按照RPGT处理。
不过，以上任何一个情况，都不能单独决定最终税务性质。每一宗交易仍须按照完整背景及相关文件判断。
已经申报或缴付RPGT，就一定没有问题吗？
不一定。
卖家不应认为，只要已经呈交RPGT申报或缴付有关税款，交易的税务性质便永远不能再被审查。
如果有关利润后来被认定属于商业收入，税务处理仍可能需要重新调整。因此，最重要的不是先选择哪一种税务表格，而是先正确了解交易本身的性质。
为什么应在签署SPA前了解？
一旦买卖合约签署，售价、完成日期及交易安排通常已经确定。若卖家之后才发现可能涉及不同的税务处理，便可能面对：
- 原先预留的税款不足；
- 实际净收益与预期不同；
- 相关装修及费用文件不完整；
- 需要补充解释或调整申报；以及
- 交易完成后才发现现金流受到影响。
尤其从2025年1月1日起，马来西亚实行RPGT自评制度。卖家须自行申报、计算应缴税款、在规定期限内付款，并保存相关证明文件七年。HASiL现行说明
因此，“交给别人处理了”并不代表卖家不需要了解自己所申报的内容。
卖家签约前应先做什么？
如果您曾经买入产业、进行装修并计划出售，建议不要单凭以下理由自行判断：
“我是个人，不是发展商，所以一定只是RPGT。”
“这是我第一次出售，所以一定不属于所得税。”
“我持有了一段时间，所以肯定没有问题。”
税务性质并不只由卖家的身份、交易次数或持有年限决定。
卖家应在签署买卖合约前，将购买目的、产业用途、装修情况及出售背景告知产业律师。若交易可能涉及商业收入性质，也应尽早取得持牌税务代理的专业税务意见。
William Florence & Partners的提醒
产业律师的工作，不应只从准备买卖合约开始。
在处理产业出售时，我们也会提醒卖家注意交易背景、赎回金额、RPGT申报、相关费用证明及其他可能影响交易收益的问题。
我们的目的不是代替税务代理作出税务评估，而是在交易过程中尽早发现潜在问题，并在有需要时建议卖家取得适当的税务意见。
如果您准备在新山、士古来或柔佛出售经过装修、改建或提升价值的产业，建议在签署买卖合约前先进行咨询。
William Florence & Partners
新山产业律师｜新山律师事务所
常见问题
Q1. 第一次买屋装修后出售，也可能涉及所得税吗？
有可能。即使只有一次交易，也不能单凭“第一次出售”便确定税务性质。仍须了解购买目的及整项交易背景。
Q2. 持有产业很多年，就一定属于RPGT吗？
未必。持有时间只是其中一项情况，并不能单独决定最终税务处理。
Q3. 产业曾经出租，就证明它是投资产业吗？
不一定。出租情况可能有关联，但仍须结合购买产业时的目的及后来的实际安排一起判断。
Q4. 已经缴付RPGT，还可能被重新审查吗？
有可能。如果交易后来被认定具有商业收入性质，原来的税务处理可能需要调整。
总行 — Larkin（新山）
地址：No. 34-01, Jalan Idaman 2, Taman Larkin Idaman, 80350 Larkin, Johor
电话：07-226 6533 / 07-224 2277
传真：07-223 7722
WhatsApp：016-788 9176
电邮：william.lim@wfpartners.com.my
第二分行 — Southkey（新山）
地址：C-3-28, Block C, Pusat Komersial Bayu Tasek, Persiaran Southkey 1, 80150 Johor Bahru, Johor
电话：07-287 7925
电邮：florence.toh@wfpartners.com.my
第三分行 — Nusa Jaya Mas（士古来）
地址：15A, Jalan NJM 1/1, Taman Nusa Jaya Mas, 81300 Skudai, Johor
电话：07-559 2883
手机 / WhatsApp：016-800 6743
电邮：william.lim@wfpartners.com.my
网站：https://wfnpartners.com/
如需专业的法律咨询或了解更多详情，请访问我们的官方网站： 👉 www.wfnpartners.com
免责声明：
本文仅供一般法律及公众意识分享，不构成针对任何个别交易的法律或税务意见。RPGT或所得税的适用须根据每宗交易的完整事实、文件及当时有效的法律判断。卖家作出决定前，应分别咨询产业律师及持牌税务代理。
Buying, Renovating and Reselling a Property: Is RPGT the Only Tax Payable? | Johor Bahru Property Lawyer Explains
Many people assume:
“Whenever a property is sold, any profit made will automatically be subject to Real Property Gains Tax (RPGT).”
In reality, the tax treatment of a property sale is not always so straightforward.
Where an individual or a company purchases a property, renovates or enhances its value and subsequently resells it for a profit, it is necessary to determine whether the profit is subject to:
1. Real Property Gains Tax (RPGT); or
2. Income tax.
This determination depends on the actual circumstances surrounding the entire transaction. It is not based solely on how long the property was held.
When Would RPGT Generally Apply?
Generally, where a property was originally held as a long-term investment, family asset or rental property and was later sold because of personal needs, market conditions or other reasons, the gain would ordinarily be considered from an RPGT perspective.
However, holding a property as an investment and purchasing and selling a property for profit may have different tax characteristics.
Special Considerations When Buying, Renovating and Reselling a Property
If, at the time of purchasing the property, the purchaser already intended to:
1. Renovate and resell it;
2. Enhance its value and make a profit;
3. Find a purchaser within a short period; or
4. Repeatedly carry out similar property transactions,
the activity may be regarded as more than an ordinary disposal of an investment.
In certain circumstances, the tax authorities may examine whether the property was effectively acquired as part of a business or profit-making activity. If the profit is treated as business income, it may be subject to income tax instead of automatically being treated as a gain subject to RPGT.
However, none of the above factors can independently determine the final tax treatment. Each transaction must be assessed based on its complete factual background and supporting documents.
Does Filing or Paying RPGT Mean There Can Be No Further Issues?
Not necessarily.
A seller should not assume that once an RPGT return has been submitted or the relevant tax has been paid, the nature of the transaction can never be reviewed again.
If the profit is subsequently determined to constitute business income, the tax treatment may need to be reassessed or adjusted. The crucial issue is not which tax form should be submitted first, but the correct characterisation of the transaction itself.
Why Should This Be Considered Before Signing the SPA?
Once the Sale and Purchase Agreement has been signed, the purchase price, completion date and transaction arrangements will generally have been fixed. If the seller only discovers afterwards that a different tax treatment may apply, the seller could face:
1. Insufficient funds set aside for tax;
2. Actual net proceeds that differ from the expected amount;
3. Incomplete records of renovation costs and other expenses;
4. The need to provide further explanations or amend previous filings; and
5. Cash-flow difficulties discovered only after completion of the transaction.
Malaysia implemented the RPGT Self-Assessment System with effect from 1 January 2025. Sellers are responsible for submitting the relevant return, calculating and paying the tax within the prescribed period, and retaining the supporting documents for seven years. Current HASiL guidance
Therefore, saying that the matter has been “left to someone else to handle” does not mean that the seller does not need to understand the contents of the tax filing.
What Should a Seller Do Before Signing?
If you purchased a property, carried out renovations and now intend to sell it, you should not determine the tax treatment solely based on assumptions such as:
“I am an individual and not a property developer, so only RPGT can apply.”
“This is my first property sale, so it cannot be subject to income tax.”
“I have held the property for some time, so there cannot be any issue.”
The seller’s identity, the number of transactions and the holding period are not the only factors that determine the applicable tax treatment.
Before signing the Sale and Purchase Agreement, the seller should inform the property lawyer about the original purpose of the purchase, the use of the property, the renovations undertaken and the circumstances of the proposed sale.
Where the transaction may potentially be treated as generating business income, the seller should also obtain professional tax advice from a licensed tax agent as early as possible.
A Reminder from William Florence & Partners
The work of a property lawyer should not begin only with the preparation of the Sale and Purchase Agreement.
When handling a property sale, we also remind sellers to consider the transaction background, redemption sum, RPGT filing, supporting documents for the relevant expenses and other matters that may affect the proceeds of sale.
Our role is not to replace a tax agent or provide a definitive tax assessment. Instead, we aim to identify potential issues at an early stage of the transaction and, where necessary, advise the seller to obtain the appropriate professional tax advice.
If you intend to sell a renovated, altered or value-enhanced property in Johor Bahru, Skudai or elsewhere in Johor, you should consider seeking advice before signing the Sale and Purchase Agreement.
William Florence & Partners
Johor Bahru Property Lawyer | Johor Bahru Law Firm
Frequently Asked Questions
1. Can income tax apply if this is the first property I have purchased, renovated and resold?
Possibly. Even if it is the seller’s first transaction, the tax treatment cannot be determined solely on that basis. The original purpose of purchasing the property and the complete circumstances of the transaction must still be considered.
2. If I have held the property for many years, will the profit necessarily be subject to RPGT?
Not necessarily. The holding period is only one of the relevant circumstances and cannot independently determine the final tax treatment.
3. Does renting out the property prove that it was held as an investment?
Not necessarily. The rental history may be relevant, but it must be considered together with the original purpose of purchasing the property and the subsequent arrangements.
4. Can the transaction be reviewed after RPGT has already been paid?
Possibly. If the transaction is subsequently determined to have generated business income, the original tax treatment may need to be reassessed or adjusted.
Head Office — Larkin, Johor Bahru
Address: No. 34-01, Jalan Idaman 2, Taman Larkin Idaman, 80350 Larkin, Johor
Tel: 07-226 6533 / 07-224 2277
Fax: 07-223 7722
WhatsApp: 016-788 9176
Email: william.lim@wfpartners.com.my
Second Branch — Southkey, Johor Bahru
Address: C-3-28, Block C, Pusat Komersial Bayu Tasek, Persiaran Southkey 1, 80150 Johor Bahru, Johor
Tel: 07-287 7925
Email: florence.toh@wfpartners.com.my
Third Branch — Nusa Jaya Mas, Skudai
Address: 15A, Jalan NJM 1/1, Taman Nusa Jaya Mas, 81300 Skudai, Johor
Tel: 07-559 2883
Mobile / WhatsApp: 016-800 6743
Email: william.lim@wfpartners.com.my
Website: https://wfnpartners.com/
For professional legal advice or further information, please visit our official website: 👉 www.wfnpartners.com
Disclaimer:
This article is intended solely for general legal information and public awareness. It does not constitute legal or tax advice for any specific transaction. Whether RPGT or income tax applies must be determined based on the complete facts and documents of each transaction and the laws in force at the relevant time. Before making any decision, a seller should seek advice from a property lawyer and a licensed tax agent, respectively.