Semakan Cukai Tanah Selangor: How to Check and Pay Quit Rent Online

Key Takeaways

• In Selangor you check and pay quit rent (cukai tanah) on the state's Portal Awam e-Tanah, with or without logging in, by searching the land title, strata title or account number, then paying by FPX (Selangor Bar circular on PTGS notice).
• Bills are no longer posted to owners. Under Section 93 of the National Land Code you must pay even if you never receive a bill, so download it yourself from January each year (PDT Hulu Selangor).
• The payment window is 1 January to 31 May. From 1 June a late fee applies: RM1, RM2 or RM5 on small arrears and 7% of the amount payable above RM100.
• If it stays unpaid, the land office issues a demand notice (Borang 6A) and, three months after it, can forfeit the land under Section 100 of the National Land Code (PDT Petaling).
• For a factory buyer, quit rent arrears stay with the land, so check the e-Tanah status of the title before you sign and before completion.

This guide explains how quit rent works in Selangor and is general information, not legal or tax advice.

What is cukai tanah (quit rent) in Selangor?

Cukai tanah, called quit rent in English, is the yearly rent every registered owner pays to the State Authority for alienated land. The National Land Code 1965 defines it in Section 5, and Section 95 makes the registered proprietor, or someone on their behalf, responsible for paying it (PDT Hulu Selangor).

It is not the same bill as cukai pintu (assessment tax). Quit rent goes to the state through the Selangor Land and Mines Office (PTGS) and the district land offices. Assessment tax is charged by the local council, for example MBDK in Klang or MBSA in Shah Alam, on the building's annual value. A factory owner pays both. Our factory holding costs guide sets out the published Selangor ranges for each.

Cukai tanah or cukai petak?

If your factory sits on a strata title (common for flatted factories and some cluster schemes), you pay cukai petak instead. Cukai petak replaces the quit rent on the master title, it is not an extra tax, and Selangor started it in June 2018. Where strata titles have not been issued yet, the quit rent on the master title is collected through the JMB or MC; once strata titles exist, each parcel owner pays their own cukai petak (PDT Petaling, cukai petak FAQ).

How do I check my quit rent in Selangor (semakan cukai tanah)?

Selangor stopped posting quit rent and cukai petak bills, and asks owners to check, register, download and pay on the Portal Awam e-Tanah (Selangor Bar, reproducing the PTGS notice). The bill for the new year is available on the portal from January (PDT Petaling).

Step by step, without logging in

The PTGS user guide for e-Bayaran without login sets out these steps (e-Tanah Selangor guide):

1. Go to ptg.selangor.gov.my and click Portal Awam e-Tanah.
2. Click Pembayaran Cukai.
3. Choose how to search: Hakmilik Tanah (land title), Hakmilik Strata (strata title) or No. Akaun / ID Hakmilik (account number or title ID).
4. Fill in the details and click Cari. The title details and tax details appear.
5. Click Bayar to pay, or Bil Cukai to print the bill.

What you need before you search

If the owner is a company, as most factory titles are, use the same title details; the search is by title, not by the owner's name. If you get stuck, the e-Tanah helpdesk is on 03-5520 5612 or 03-5520 5613, or etanah_helpdesk@selangor.gov.my (Selangor Bar).

How do I pay cukai tanah Selangor online and at the counter?

The PTGS page on checking and paying quit rent lists these channels (PTG Selangor):

A few rules catch people out. Bank drafts and money orders must be made out to "BENDAHARI NEGERI SELANGOR", and one bank draft can cover at most 20 bills (PTG Selangor). Cheques have not been accepted at land offices since 1 January 2017, and postal orders were replaced by money orders from 1 October 2023 (PDT Hulu Selangor). After paying online, save the receipt with the title number on it; you will need it when you sell or refinance.

Paying at the Klang land office

For factories in Klang, Port Klang, Pulau Indah or Kapar, the counter is the Pejabat Daerah dan Tanah Klang, Jalan Kota, 41902 Klang, tel 03-3371 1963, email hasilklang@selangor.gov.my. For Shah Alam, Subang, Puchong and the rest of Petaling district it is the Petaling office in Persiaran Atmosfera, Seksyen U5, Shah Alam, tel 03-7841 9400 (PTG Selangor).

When is the deadline and what is the late payment charge?

Quit rent is paid once a year, between 1 January and 31 May (PDT Petaling). From 1 June the land office adds a late fee (fi tunggakan) based on the arrears (PDT Hulu Selangor):

Most factory and industrial land bills are well above RM100, so the 7% tier is the one that applies to them.

What happens if quit rent is not paid?

The land office issues a demand notice, Borang 6A. If it is not settled within three months of the notice, the State can take action to forfeit the land under Section 100 of the National Land Code (PDT Petaling). For strata titles, forfeiture action under the Strata Titles Act 1985 (Notis 12) can follow (Selangor Bar). Selangor has at times offered short waivers of the late fee, such as the one from 3 January to 28 February 2023 (MPKS), but you cannot count on one.

What changes for a factory or warehouse owner?

The steps are the same for a house and a factory, but the stakes are higher on industrial land.

Buying a factory or industrial land

• Check the title on e-Tanah before you sign. Arrears and late fees follow the land, not the seller. Ask your lawyer to confirm the quit rent is paid up to the current year before completion. The legal fees and stamp duty calculator helps you budget the other transfer costs.
• Responsibility moves at the SPA. Selangor land offices state that once the sale and purchase agreement is signed, paying quit rent becomes the buyer's responsibility, and that a bill still in the developer's name must still be paid (PDT Petaling).
• Bank auctions. Quit rent arrears on an auction property are a common cost; check them before you bid. Our bank auction factory guide covers the other checks.
• Leasehold industrial land. The quit rent bill does not tell you the remaining lease. For that and renewal premiums, see this freehold vs leasehold guide for industrial property.

Renting a factory or warehouse

Quit rent is the registered owner's legal duty, so a tenant normally does not pay it; the tenancy agreement should say who pays which outgoings. A tenant signing a long lease can still ask the landlord to show the current year's e-Tanah receipt, because a forfeiture action against the land would affect the tenancy too.

Change of correspondence address

Bills are not posted any more, but the land office still uses the address on its records. Update it with Borang 26A: for HSD, PN or GRN titles send it to PTGS in Shah Alam, and for HSM, PM or GM titles to the district land office (PDT Petaling).

How do I check quit rent in Kuala Lumpur or Negeri Sembilan?

Kuala Lumpur land is administered by the Federal Territory land office (PTGWP), not Selangor. Its own Portal Awam e-Tanah WP Kuala Lumpur lets you check and pay quit rent or cukai petak by account number, land title ID, strata title ID or lot/PT number. Negeri Sembilan collects quit rent through its own e-PTGNS portal, as described in the Negeri Sembilan state assembly record. The Selangor e-Tanah portal does not show titles in either.

Common mistakes to avoid

1. Waiting for a bill in the post. It will not come, and Section 93 still makes you liable.
2. Paying the master title when you hold a strata title, or the reverse. Check which applies to your unit.
3. Making a bank draft out to the wrong payee. It must be "BENDAHARI NEGERI SELANGOR".
4. Treating cukai tanah and cukai pintu as one bill. They are separate bills from different bodies, and paying one does not settle the other.
5. Buying without a quit rent check. Arrears, late fees and a Borang 6A can surface after completion.

Before you buy, also compare what similar factories actually sold for on the industrial transactions page, or browse industrial land for sale in Selangor.

Frequently Asked Questions

How do I check my cukai tanah in Selangor?

Go to etanah.selangor.gov.my, open Portal Awam e-Tanah and click Pembayaran Cukai. Search by land title, strata title or account number and title ID, then click Cari to see the amount due. You do not need to log in to check or pay.

Can I pay cukai tanah Selangor online without logging in?

Yes. The PTGS notice says the bill can be checked, downloaded and paid on Portal Awam e-Tanah with or without logging in. Payment is by FPX online banking, credit or debit card, or Amex, and you can print the bill and receipt from the same page.

When is the last date to pay quit rent in Selangor?

The payment period is 1 January to 31 May every year. A late fee is charged from 1 June, at 7% of the amount payable when the arrears are above RM100.

What happens if I do not receive my quit rent bill?

You still have to pay. Section 93 of the National Land Code keeps the owner liable even without a bill, and Selangor no longer posts bills, so download it from e-Tanah each January or ask at the district land office counter with a copy of the title.

Who pays quit rent when a factory is rented out?

The registered owner, because Section 95 of the National Land Code puts the duty on the proprietor. A tenant normally pays utilities and whatever the tenancy agreement assigns, but not the landlord's quit rent.

Is cukai pintu the same as cukai tanah?

No. Cukai tanah is quit rent paid to the state land office. Cukai pintu is assessment tax paid to the local council such as MBDK or MBSA. A factory owner pays both, on separate bills.

How do I pay cukai tanah in Kuala Lumpur?

Use the Federal Territory land office's Portal Awam e-Tanah WP Kuala Lumpur, where you can check and pay by account number, title ID or lot number. Selangor's e-Tanah does not cover KL titles.

FactoryHub is dedicated to helping every client find the right factory or warehouse. If you are buying, selling or renting a factory, warehouse or industrial land in Klang or anywhere in Selangor, WhatsApp Peter Tan (REN 12771) on 016-666 6872.