Every person whether or not resident is chargeable to RPGT on gains arising from disposal of real property, including shares in a real property company (RPC).

Real property is defined as any land situated in Malaysia and any interest, option or other right in or over such land.

​RPC is essentially a controlled company where its total tangible assets consists of 75% or more in real property and/or shares in another RPC.

​A controlled company is essentially a company owned by not more than 50 members and controlled by not more than 5 persons.

​Disposal is generally triggered upon transfer of ownership from one person to another whether by way of sale, conveyance, assignment, settlement, alienation, etc.