RPGT

Separate estimated gains tax from completion retention.

What you need

• Acquisition consideration (RM)
• Disposal consideration (RM)
• Allowable acquisition expenses (RM) — Historical expenses already paid; reduce the taxable gain, not completion cash.
• Allowable disposal expenses (RM) — Assumed paid from this sale at completion.
• Loan redemption at completion (RM) — Reduces completion cash, not the taxable gain.
• Acquisition date
• Disposal date
• Disposer category
• General individual exemption
• Once-only private residence election
• 2026 deemed-tax notification

Assumptions and scope

• Ordinary whole-interest disposals from 2022; use the statutory acquisition / disposal dates, not guessed completion dates.
• Partial interests, inherited/rebased property, deemed prices, losses carried forward and exceptional disposals are excluded. Retention is a tax prepayment, not an extra tax. Completion cash assumes entered disposal expenses and loan redemption are paid from this sale. Historical acquisition expenses are not deducted a second time. Final-tax cash assumes eventual settlement; a refund is not promised at completion.

Sources

• Official source 1
• Official source 2
• Official source 3

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