Real Property Gains Tax (RPGT)

How to Pay Income Tax and RPGT?


There are many ways to make income tax and Real Property Gain tax (RPGT) payments to Lembaga Hasil Dalam Negeri (LHDN) or Inland Revenue Board (IRB) after calculating tax assessment. In the table below, there are seven methods where six methods are through IRB’s agents, mostly banks throughout the country. You may refer to Bank Directory to find out the location of agent banks.

Please remember to specify a few information such as Name of Taxpayer/Employer, Income tax number/Employer number, Identity number and Payment Code when making payment.

No Items Description
1 ByrHASiL Through FPX Services Payment of tax through FPX gateway and Credit Card (VISA, MasterCard & American Express) through ByrHASiL. Taxpayer requires to have an internet banking account with the FPX associate such as Bank Islam, CIMB Bank, Hong Leong Bank, Maybank2e / Maybank2U, Public Bank or RHB Bank.
2 IRB Agents – Over the Counter Payment of Income Tax, Real Property Gains Tax (RPGT) and Monthly Tax Deduction (MTD) can be made by cash, cheque, and instruction to debit account over the counter at CIMB Bank, Public Bank, Maybank, Affin Bank, Bank Rakyat and RHB Bank. Cash payment is accepted at POS Malaysia counter.
3 IRB Agents – Internet Banking Payment facility for Income Tax and Real Property Gains Tax (RPGT) through electronic channels of Pos Malaysia Berhad and internet banking at Alliance Bank, Citibank, Hong Leong Bank, Maybank, Public Bank, RHB Bank, Ambank, OCBC Bank, HSBC and Bank Islam.
4 IRB Agents – ATM Machine Payment of individual Income Tax and Real Property Gain tax (RPGT) can be made via Auto Teller Machine (ATM) at Public Bank, Maybank and CIMB Bank.
5 IRB Agents – Telebanking Payment of individual Income Tax and Real Property Gain tax (RPGT) can be made via tele-banking service at Maybank Kawanku Phone Banking (1-300-88-6688)
6 IRB Agents – Cheque Deposit Machine (CDM) Payment of individual Income Tax and Real Property Gain tax (RPGT) can be made via CDM at Public Bank
7 IRB Agents – Cash Deposit Machine (CAM) Payment of individual Income Tax and Real Property Gain tax (RPGT) can be made via CDM at CIMB Bank

Tax Payment Code


While making tax payment through various tax payment options, taxpayers have to specify a few information such as Name of Taxpayer/Employer, Income tax number/Employer number, Identity number and Payment Code.

Payment code is referring to the type of tax that categorized by Inland Revenue Board (IRB) or Lembaga Hasil Dalam Negeri (LHDN) Malaysia. Details on Tax Payment Code are tabulated in the table below.

Item Payment Code Description
1 84 Tax Instalment Payment – Individual
2 86 Tax Instalment Payment – Company
3 88 Investigation (Composite) Instalment Payment
4 90 Real Property Gain Tax Payment (RPGT)
5 92 Monthly Tax Deduction (MTD)
6 95 Income Tax Payment (excluding instalment scheme)
7 150 Penalty Payment For Section 103A / 103
8 151 Payment Section 108
9 152 Penalty Payment For Section 108
10 153 Penalty Payment For Composite
11 154 Penalty Payment For Section 107C(9) / 107B(3)
12 155 Penalty Payment For Section 107C(10) / 107B(4)
13 156 Payment For Court Fee
14 157 Payment For Interest On Judgement Amounts
15 158 Instalment Payment Approved by Audit
16 159 Instalment Payment Approved by Collection Unit
17 160 Instalment Payment Approved by Civil SuitUnit
18 173 Payment For Legal Fee
19 178 Payment Section 108 (Sec 25)
20 181 Penalty Payment For Section 25
21 196 Tax Settlement
22 197 Tax Settlement – Employer
23 250 Penalty Payment For RPGT – Disposer
24 286 Penalty Payment For RPGT – Acquirer