Bayar Cukai Pintu Online: How to Pay Assessment Tax for a Factory or Warehouse in Selangor and KL

Key Takeaways

• Cukai pintu is the same thing as cukai taksiran (assessment tax). Your local council charges it under the Local Government Act 1976 on every rated holding, including factories, warehouses and vacant industrial land (MBPJ).
• You can pay online in three main ways: PBTPay from KPKT (FPX, Visa or Mastercard, DuitNow QR), the Selangor CEPat app, or your council's own portal, such as iPay MBDK in Klang or ePay@MBPJ in Petaling Jaya.
• It is paid in two halves a year, before 28 February and before 31 August. Anything unpaid after that becomes arrears, and the council can add charges (Act 171, s.147).
• Arrears put a factory's contents at risk. After a Form E notice giving 15 days, the council can issue a Form F warrant and seize movable property found on the premises. That includes a tenant's goods.
• Owners have duties beyond paying. You must file Form I within three months of buying or selling, give notice within 15 days of an extension, and claim any vacancy remission within 7 days of the unit falling empty.

People search "bayar cukai pintu online" when a bill arrives or a deadline is close. For a factory or warehouse owner the bill is bigger and the risks are different from a house: the council values the unit on its rental value, and if the tax goes unpaid, the machinery and stock inside can be seized. This guide covers how to pay online in Selangor and Kuala Lumpur, the deadlines, what happens if you pay late, and what buyers, sellers and tenants of industrial property should check.

This guide is general information, not legal or tax advice. Always follow the amount and instructions printed on your own bill.

What is cukai pintu, and how is it calculated for a factory?

Cukai pintu (assessment tax, cukai taksiran) is a local council tax. In Petaling Jaya, MBPJ explains that it applies to all holdings in its area: residential, commercial and industrial buildings, agricultural land, and even vacant land or lots not yet developed (MBPJ FAQ). The Klang council, MBDK, likewise defines cukai pintu as the tax on rated holdings in its area (MBDK FAQ).

The formula

Assessment tax = Annual Value x rate (%).

• Annual Value is the council's estimate of the gross yearly rent the property could reasonably fetch, assuming the landlord pays for repairs, insurance, maintenance and rates. In practice: estimated monthly rent x 12.
• The rate is set by the state government. MBPJ notes that you cannot appeal against the rate itself, only against the annual value.

MBPJ's own worked example: an annual value of RM4,800 at 8.8% gives RM422.40 a year, or RM211.20 every six months. For Selangor as a whole, MIDA's cost of doing business guide lists assessment rates of 8% to 13%, and the same range for Negeri Sembilan (MIDA).

Because a factory's annual value follows its rental value and size, its bill is usually far larger than a house's. Selangor revalued holdings and, from 1 January 2025, capped the increase in assessment tax at 25%, instead of the rise of more than 100% the new values would have produced (Bernama).

Cukai pintu vs cukai tanah

	Cukai pintu (assessment)	Cukai tanah (quit rent)
Collected by	Local council (MBDK, MBSA, MBPJ, DBKL and others)	State land office
Law	Local Government Act 1976 (Act 171)	National Land Code
Based on	Annual (rental) value of the building and land	Land area and category
How often	Twice a year	Once a year

For quit rent, see our guide on how to check and pay cukai tanah in Selangor.

How do I pay cukai pintu online?

Have your assessment account number (nombor akaun cukai taksiran) ready. It is printed on the bill. Then pick one of these channels.

Option 1: PBTPay (KPKT)

The Selangor state portal lists PBTPay as the system for checking and paying assessment tax (Selangor State Government). PBTPay says it lets you pay local authorities nationwide online, for assessment tax, compounds and rentals, by FPX, Visa or Mastercard and DuitNow QR.

1. Open pbtpay.kpkt.gov.my and choose Cukai Taksiran.
2. Select your state and your council.
3. Enter the account number and check the amount due, including any arrears.
4. Confirm the details and pay.
5. Save the receipt and check that the payment shows on your account.

Option 2: CEPat (Smart Selangor)

CEPat (Citizen E-Payment) is the Selangor government's payment app. Smart Selangor describes it as a way to pay assessment tax (cukai taksiran or pintu), rentals, licences, compounds and parking to local councils (Smart Selangor). Download it from Google Play or the App Store, register, choose your council and enter the account number.

Option 3: your council's own portal

Council	Online channel (official)
MBDK (Klang, Port Klang, Kapar, Meru)	iPay MBDK portal and app, or CEPat (MBDK)
MBPJ (Petaling Jaya)	ePay@MBPJ (FPX and credit card), eCukai bill copies and the eCukai MBPJ app (MBPJ)
MBSA (Shah Alam)	Bills are issued on or before 1 January and 1 July (MBSA); pay through PBTPay, or check whether MBSA is listed in CEPat
DBKL (Kuala Lumpur)	DBKLBayar, the Pay@KL app, PBTPay, JomPAY biller code 6981, and Maybank, Bank Islam or BSN for their own customers (DBKL)

MBDK enquiries go to its assessment unit at cukaitaksir@mbdk.gov.my or 03-3375 5555 (ext. 2509, 2510, 2511) (MBDK).

Tips for companies paying for several units

• Keep a list of every account number per unit and per council. Owners with units in Klang and Shah Alam deal with two councils.
• Pay each account separately and keep each receipt with the unit's file, since the auditor and any future buyer will ask for them.
• If a bill does not arrive, do not wait: the deadline still applies. Check the balance online with the account number.

When is the deadline, and what happens if I pay late?

MBPJ tells owners to pay twice a year, before 28 February and before 31 August (MBPJ). The Act sets the same cut off: any amount still unpaid at the end of February or August becomes arrears, and the owner must pay it together with any charges the council sets (Act 171, s.147).

The recovery steps under Act 171

1. Form E notice: the council posts or delivers a notice asking you to pay the arrears within 15 days (s.148).
2. Form F warrant of distress: if you still do not pay, the council can seize movable property of the owner or occupier found in its area, and any movable property of anyone found on the holding (s.148).
3. Form H: if the unit is empty or the goods are worth less than the arrears, the officer posts a notice on the premises instead (s.148).
4. Auction: unless the arrears and costs are paid within 7 days of seizure, the goods can be sold by public auction (s.149).

Officers may break open a building in daytime to carry out the seizure. Late charges and warrant costs are set by each council, so the figure varies. MBSA, for example, answers appeals against late payment charges within 7 working days of the council meeting (MBSA).

Who pays cukai pintu on a rented factory or warehouse?

The Act places the tax on the owner of the holding, and unpaid rates become a first charge on the property (Act 171, s.146). Most factory tenancies leave assessment and quit rent with the landlord. But read the warrant rule again: the council can seize movable property of anyone found on the premises. For a tenant, that could mean machinery, forklifts or stock.

What tenants should do:

• Ask the landlord for the paid receipts for both halves of the year, especially after 28 February and 31 August.
• Put a clause in the tenancy that the landlord pays assessment and quit rent on time and indemnifies you if goods are seized.
• If a Form E notice arrives at the factory, tell the landlord in writing the same day.

The tenancy agreement stamp duty calculator helps with the other cost of a new lease.

What must a factory buyer or seller check?

Before completion

• Ask for both current bills and receipts. Because arrears are a first charge on the holding, check that nothing is outstanding before you pay the balance.
• Compare the annual value with the unit's actual use. If the seller built a mezzanine, extension or new warehouse block, the council may raise the annual value later.

After the sale: Form I

Both the seller and the buyer must notify the council in Form I within three months of the sale or transfer. Until it is recorded, the seller stays liable for the rates. Failing to give notice can bring a fine of up to RM2,000, up to six months in jail, or both (Act 171, s.160). MBPJ offers the Form I service free of charge.

Use the legal fees and stamp duty calculator for the other purchase costs, and browse factories for sale in Port Klang or in Shah Alam once you know your budget.

Can I reduce or challenge my factory's assessment?

Vacancy remission

If a building stays empty, with no rent payable, for at least one calendar month in a half year, the council may refund or remit part of the tax. The conditions are strict (Act 171, s.162):

• Give written notice within 7 days of the unit becoming vacant.
• Claim any refund in writing no later than one month after that half year ends.
• Show the building is in good, usable condition, that you made reasonable efforts to find a tenant at a reasonable rent, and that it was really empty.

Objection to a new annual value

When the council amends the valuation list, for example after you extend the building, it serves a notice at least 30 days before the change. You can object in writing at least 10 days before the date in the notice, and appeal to the High Court within 14 days of the council's decision (Act 171, s.144 and s.145). MBPJ lists the grounds: valued too high, not rateable, left out, valued too low, or valued jointly when it should be separate.

Notices you must give

• Extension, rebuild or reoccupation: notify the council within 15 days (s.161).
• Owner's return form (Borang Penyata Pemunya): MBPJ asks owners to complete it within two weeks; refusing or giving false information can mean a fine of up to RM2,000 (MBPJ).

Common mistakes factory owners make

1. Waiting for the paper bill. The deadline applies whether or not the bill arrives.
2. Paying the wrong account. Owners of several units should match each payment to the account number on that unit's own bill.
3. Skipping Form I. The seller stays liable and the buyer's bills go to the wrong name.
4. Leaving a unit empty without notice. Without the 7 day notice, you lose the vacancy remission.
5. Assuming owner occupation lowers the tax. MBPJ states there is no concession for owner occupied property under Act 171.

Frequently Asked Questions

How do I pay cukai pintu online in Selangor?

Use PBTPay (pbtpay.kpkt.gov.my), the CEPat app, or your council's own portal, such as iPay MBDK for Klang or ePay@MBPJ for Petaling Jaya. You need the assessment account number from your bill. Save the receipt after paying.

When is the deadline to pay cukai pintu?

It is paid in two halves, before 28 February and before 31 August each year. Under Act 171, anything unpaid after the end of February or August becomes arrears and the council can add charges.

What is the difference between cukai pintu and cukai tanah?

Cukai pintu (assessment tax) goes to the local council, twice a year, and is based on the property's annual rental value. Cukai tanah (quit rent) goes to the state land office once a year and is based on the land. A factory owner pays both.

What happens if I don't pay cukai pintu on my factory?

The council can serve a Form E notice giving 15 days to pay, then issue a Form F warrant to seize movable property on the premises. Unless the arrears and costs are paid within 7 days of seizure, the goods can be auctioned.

Who pays cukai pintu for a rented factory?

The law puts it on the owner, and most factory tenancies leave it with the landlord. Because a warrant can cover goods of anyone on the premises, tenants should ask for paid receipts and an indemnity clause.

Do I still pay cukai pintu if my factory is empty?

Yes, empty buildings and vacant land are still taxed. You may get a remission if the unit is vacant for at least one calendar month in a half year and you notify the council in writing within 7 days of it becoming empty.

How do I check my cukai taksiran balance online?

Enter your account number on PBTPay or your council's portal, such as iPay MBDK or MBPJ's eCukai bill copy service. The page shows the current amount and any arrears.

FactoryHub is dedicated to helping every client find the right factory or warehouse. For a factory or warehouse in Klang, Port Klang or Shah Alam, contact Peter Tan (REN 12771) at 016-666 6872 or Jason Low (PEA 1478) at 012-288 1834.