MPKj Cukai Pintu: How to Check and Pay Assessment Tax for a Factory in Kajang, Semenyih, Balakong and Bangi

Key Takeaways

• Cukai pintu is the same tax as cukai taksiran (assessment tax). MPKj, the Kajang Municipal Council, charges it twice a year on rated holdings in its area, and its FAQ says that includes vacant land.
• eBayar no longer handles it. Since 1 December 2025, assessment tax checks and payments go through MyMPKj4u, and MPKj stopped posting paper bills in January 2021.
• Pay by the end of February and by 31 August. Any amount unpaid after those dates becomes arrears, with charges set by the council.
• A factory's bill is annual value x rate. The latest published MPKj table we could find, from 2016, shows 11.0% for factories in developed areas, and the Act leaves the added value of production machinery out of the annual value.
• Arrears can reach what is inside the building. After a 15-day notice, MPKj can issue a warrant and seize movable property found on the holding, including a tenant's stock and machines.

People search "mpkj cukai pintu" when a payment date is close and the old link has stopped working. Older tutorials still describe the eBayar steps that MPKj has closed for assessment tax. This one covers the current route, then what a factory or warehouse owner, buyer or tenant needs to know beyond what a house owner does.

Is my factory or warehouse under MPKj?

MPKj's area covers the mukim of Kajang, Cheras, Semenyih, Beranang and Hulu Langat, according to its profile. The main industrial estates on the Selangor state list for MPKj are:

Area	Industrial estates	Postcode
Semenyih	Hi-Tech, Hi-Tech 2, 3, 3A, 5, 6 and 7, Sungai Lalang, Integrated Semenyih, Crest Hill Industrial Park 2, Taman Semenyih Permata	43500
Bandar Baru Bangi	Bandar Baru Bangi Sections 10 and 16, MIEL Section 13, Taman Industri Selaman, Taman Industri IKS Bangi Section 9	43650
Balakong and Cheras	Balakong Jaya, Cheras Jaya at Batu 11 Cheras	43300, 43200
Kajang	Bukit Angkat, Sungai Chua	43000

A postal address alone does not settle it, because the Kuala Lumpur side of Cheras pays DBKL rather than MPKj. Check the council named on an old bill or receipt before you try to pay.

How do I check and pay MPKj cukai pintu online?

MPKj's eBayar notice says assessment tax and compound services on that portal ended on 1 December 2025, and assessment tax must now be checked and paid on MyMPKj4u. Its assessment tax page says the same.

1. Find your account number (No. Akaun Cukai). It is on old bills and receipts. If you have none, contact MPKj with the property details.
2. Open MyMPKj4u. Choose User Registration on your first visit, otherwise Login. The site describes itself as a multi-bill payment gateway for the council.
3. Check the holding and any arrears, then pay. Save the receipt with that holding's file. Each holding has its own account, so a company with several units should keep a list of account numbers.

The screens after login are not public, so the menu names may differ from this description. For a problem with a transaction, MPKj's notice directs you to its Revenue Unit at 03-8737 7899, Monday to Friday, 8.00am to 5.00pm. Other MPKj services stay on eBayar, and the portal keeps a page for reprinting old receipts.

What other ways can I pay?

MPKj's FAQ also lists these channels. It still mentions eBayar in places, so confirm any channel you have not used recently:

• JomPAY: biller code 7963, with the assessment account number as Ref-1.
• Online banking: Maybank, CIMB, AmBank, RHB, HSBC and Bank Rakyat.
• Post offices: in Selangor, Kuala Lumpur and Putrajaya.
• Councils and land offices in Selangor: original bill only, in cash and in full.
• MPKj counters: Menara MPKj at Jalan Cempaka Putih, Hentian Kajang at Jalan Reko, and Bandar Tun Hussein Onn.

When is MPKj cukai pintu due?

Half of the year	Payment period
January to June	1 January to 28 February (29 in a leap year)
July to December	1 July to 31 August

You can pay the whole year at once. For 2026, MPKj advertised a RM15 rebate for paying the full year between 1 January and 28 February through MyMPKj4u. We found no announcement for 2027 at the time of writing, so check before you plan on it.

If you cannot pay in one go, MPKj says it may consider up to 12 instalments. Go to its Revenue Division (Bahagian Hasil) in person to discuss this before the arrears grow.

How much is cukai pintu on a factory in MPKj?

Assessment tax = annual value x rate. MPKj's valuation department sets the annual value and the Selangor government sets the rate. MPKj's own example is RM4,800 x 8.8% = RM422.40 a year, or RM211.20 every six months.

The Local Government Act 1976 defines annual value as the estimated gross yearly rent the holding could reasonably fetch, with the landlord paying for repairs, insurance, maintenance and rates. It is the council's estimate, not the rent in your tenancy agreement.

The latest published table for MPKj we could find is a 2016 Selangor state assembly answer:

Type of holding	Malay reserve	Undeveloped	Developing	Developed
Residential	2.2%	4.40%	7.7%	8.8%
Business or shop	3.3%	8.25%	8.8%	9.9%
Factory or industrial	4.4%	9.35%	9.9%	11.0%

Treat it as a guide and rely on your own statement. As a sum only, not a real bill, an annual value of RM100,000 at 11.0% gives RM11,000 a year, or RM5,500 each half.

Does machinery increase the bill?

Not directly. Section 2 of the Act says that when valuing a holding with machinery used to make, alter, repair, finish or adapt goods for sale, the added value from that machinery must not be counted. Engines, boilers and other prime movers count as machinery. The building is still valued, so an extension or new floor area can raise the bill.

Did the 2025 revaluation raise factory bills?

Selangor approved new assessments for all its local councils from 1 January 2025, with the increase capped at 25%. The state's example was an apartment: a bill of RM100 that would have become RM200 was held at RM125. The report gives no separate rule for factories, so compare your 2024 and 2025 statements.

What rents are recorded in these areas?

Annual value follows rental value, so registered rents give useful context. These JPPH-registered transactions cover the 24 months to August 2026. The counts are the number recorded in the registered data, not the total market.

Area	Registered factory tenancies	Median rent	Typical range
Kajang, Balakong and Bangi	206	RM1.55 psf/month	RM1.06 psf/month to RM2.13 psf/month
Semenyih and Beranang	97	RM1.22 psf/month	RM0.77 psf/month to RM1.64 psf/month

What happens if I do not pay?

The steps below come from sections 146 to 156 of the Act:

1. Arrears and charges. Anything unpaid at the end of February or August becomes arrears, and the owner also pays any charges the council sets. MPKj's FAQ does not state the amount, so ask the Revenue Division for the figure.
2. Form E notice. The council posts or delivers a notice asking you to pay within 15 days.
3. Form F warrant. The council can seize movable property of the liable owner or occupier found in its area, and movable property of anyone found on the holding. Officers may break into a building in the daytime to carry this out.
4. Auction. Unless the arrears and costs are paid within seven days of seizure, the goods can be sold at public auction. Interest of 6% a year and costs come out of the proceeds.
5. Sale of the holding or a court claim. If this does not recover the arrears, the High Court Registrar can order the holding seized and sold. The council can also sue for the arrears as a debt.

This does happen in MPKj's area. In December 2025, Media Selangor reported an MPKj collection operation against 10 premises in Semenyih, Cheras, Kajang and Bangi, with seizures at premises with high arrears. Most owners paid in full just before or after the seizure.

What changes for a factory or warehouse compared with a house?

Point	House	Factory or warehouse
Rate in the 2016 table, developed area	8.8%	11.0%
Risk from a seizure	Household goods	Machines, stock and goods owned by others on the holding
Machinery	Rarely relevant	Added value left out of the annual value
Extensions and new floor area	Notify the council	Same rule, but often larger and more frequent

Notify building changes. If a building is erected, rebuilt, enlarged or altered, or an empty building is reoccupied, the owner must tell the council in writing within 15 days (section 161). Failure can mean a fine of up to RM2,000, up to six months in jail, or both.

An empty factory is not exempt. MPKj points to section 134, which limits exemption to places such as public worship, burial grounds, public schools and charitable uses. You can claim a refund or remission under section 162 if the building was empty and earning no rent for at least one calendar month in a half year. You must give written notice within seven days of the start of the vacancy, and show that the building is fit to occupy, that you made reasonable efforts to find a tenant at a reasonable rent, and that it stayed empty. A refund must be claimed in writing within one month after that half year ends.

What should a buyer, seller or tenant check?

Buying or selling a factory

• Before the transfer: get the latest statement and clear any arrears. MPKj tells owners to check and settle arrears before ownership changes. Unpaid rates are a first charge on the holding, and section 160 keeps the buyer liable even for amounts due before the transfer is recorded.
• After the transfer: seller and buyer must each give notice on Form I within three months (section 160). MPKj charges RM50 to process it, with a copy of the transfer form, last title or sale agreement. Failure can mean a fine of up to RM2,000, up to six months in jail, or both. Until the notice is given or recorded, the seller stays liable.

Renting a factory or warehouse

The owner is liable for the tax, but the tenant's goods are at risk. Ask MPKj or the landlord for the latest receipt before you sign. If your landlord falls behind, MPKj's FAQ says to give the bill to the owner for payment first. If that fails, you can pay your rent directly to MPKj until the arrears are cleared, which protects your goods from seizure (section 151). The building itself can still be seized and sold under that section. You can deduct what you paid from later rent, and section 155 allows this whatever the tenancy agreement says.

Can I object to the annual value?

Yes. The Act's objection grounds are about the value and the listing, such as a holding being valued too high, not the percentage rate:

• New valuation list: object in writing at least 14 days before the date set for revising the list (section 142). Until the objection is decided, the increase does not take effect and the old rate stays payable (section 143).
• Amendment to your holding: the council must give at least 30 days' notice, and you must object in writing at least 10 days before the date in that notice (section 144).
• Appeal: file in the High Court within 14 days of receiving the decision, and pay the disputed rate to the council when you file (section 145).

MPKj's valuation department, at Level 4B of Menara MPKj, handles objection hearings.

Frequently Asked Questions

How do I pay MPKj assessment tax online?

Register or log in at MyMPKj4u (mympkj4u.mpkj.gov.my), find your holding with its assessment account number, then pay and save the receipt. MPKj has used this system since 1 December 2025. Its FAQ also lists JomPAY with biller code 7963 and the account number as Ref-1.

Can I still use eBayar MPKj for cukai pintu?

No. MPKj's notice says assessment tax and compound checks and payments on eBayar ended on 1 December 2025. Other MPKj services remain on eBayar, and it keeps a page for reprinting old receipts.

How do I check an MPKj saman or compound?

The compound service on eBayar also ended on 1 December 2025. MPKj's notice names MyMPKj4u for assessment tax only, though that system calls itself a multi-bill gateway, so try it after logging in. If your compound is not there, call MPKj on 03-8737 7899.

Is MPKj cukai tanah the same as cukai pintu?

No. Cukai pintu is the council's assessment tax on the holding. Cukai tanah or quit rent is a separate tax on the land, billed by the district land office, so you do not pay it to MPKj.

Can my machines be seized if my landlord does not pay?

Yes, the Act allows the council to seize movable property of anyone found on the holding. To protect your goods, you can pay your rent directly to MPKj until the arrears are cleared. You can then deduct that amount from later rent.

Is an empty factory or vacant industrial land exempt?

No. MPKj's FAQ lists vacant land as chargeable and limits exemption to uses such as public worship and public schools. An empty building may qualify for a partial refund or remission, but you must give written notice within seven days of the vacancy starting.

What is the deadline for MPKj cukai pintu?

Pay the first half between 1 January and 28 February (29 in a leap year) and the second half between 1 July and 31 August. You can also pay the whole year at once. Amounts unpaid after those dates become arrears.

This guide is general information, not legal or tax advice. Confirm the amounts on your own statement with MPKj.

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