RPGT + Stamp duty VS Will （中英对照）

How to calculate RPGT (Real Property Gains Tax)？如何计算RPGT（房地产增值税）

STEP 1:
Chargeable Gain = Disposal Price (Selling Price of Property) – Purchase Price
应付收益 = 处置价格（物业的销售价格）– 购买价格

STEP 2:
Net Chargeable Gain = Chargeable Gain – Exemption Waiver [RM10,000 or 10% of Chargeable Gain; whichever is higher] – Allowable Costs
净应付收益 = 应付收益 – 免税额 [RM10,000 或 应付收益的10％；视何者为高] – 允许费用

STEP 3:
What you need to pay = RPGT Tax Rate (based on holding period) x Net Chargeable Gain
您需要支付的费用 = RPGT税率（基于持有期限）x 净应付收益

What about Stamp Duty?
印花税呢？

For an example of a property which cost RM750,000, you will have to pay a total of:
举例来说，一个价值RM750,000的房地产，您将需要总共支付：

{(First RM100,000 X 1%) + (Next RM400,000 X 2%) + (Remaining RM250,000 X 3%) } + 0.5% of loan amount (90% of RM750,000)
= {RM1,000 + RM8,000 + RM7,500} + 0.5% X (RM675,000)
= RM16,500 + RM3,375
= RM19,875

How about transferring names to family members through a will?
通过遗嘱转名给家人呢？

RPGT = RM 0 !!! 

Stamp Duty = RM 10 / unit !!!

• You save stamp duty and RPGT through a Will
  您可以通过遗嘱节省印花税和RPGT

• Devolution does not avoid but delays RPGT until the subsequent sale to 3rd party.
  转移并不能避免RPGT，只能将RPGT推迟到随后出售给第三方。

• RPGT always payable on the transfer to 3rd party unless he holds as nominee/trustee with no change in Beneficiary
  RPGT始终应在转让给第三方时支付，除非他是受益人/受托人（在没有改变受益人的情况下）

• In such cases, cost of acquisition is transfer cost but holding period is shorter, counted from transfer to Beneficiary
  在这种情况下，购置成本将是转让成本，但持有期较短（从转让至受益人计算）

如果你有做好全面的规划
就能将风险和税务转移

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资料来源：
1. RPGT Tax Guide For Homeowners
2. 2019 Stamp Duty Charges & Other Costs Involved