Quit rent (cukai tanah) in Penang: due date, how to pay and the 2026 revision

The short version

Quit rent (cukai tanah) is a yearly tax on land, paid to the Penang state land office, and it is due between 1 January and 31 May each year. Pay it online on the PgLAND portal (pgland.penang.gov.my) or at any district land office (Pejabat Daerah dan Tanah) revenue counter in Penang.

• Who pays: the registered owner of the land or strata parcel, or someone on their behalf. A strata unit pays parcel rent (cukai petak) instead.
• Do not wait for a bill. The land office says owners must pay every year without waiting for one. You can download the bill on PgLAND.
• New rates from 2026. Penang revised its quit rent rates from 1 January 2026, with a 50% rebate for 2026 and a waiver of late fines for the year. Details below.
• Not the same as assessment tax. Assessment tax goes to your city council and is paid on a different website. See Assessment tax in Penang.

How to pay

Online: PgLAND. PgLAND (pgland.penang.gov.my) is the state's portal for paying quit rent and parcel rent. You can register an account, which keeps more than one account number, or pay once without registering. PgLAND says transactions run every day from 1.00am to 10.00pm.

• You can pay two or three accounts at once if they are in the same district.
• The land office says there is no service charge for paying by debit or credit card.
• Registered users can reprint receipts from the "rekod pembayaran" menu. If you paid without registering, the receipt goes to the email you gave, or you can reprint it by choosing the district and entering the account number.
• Not through your bank. The land office says Penang quit rent cannot be paid through bank portals such as Maybank2u or CIMB Clicks.

At a counter. You can pay at any district land office revenue counter in Penang, not only in your own district. Bring the current bill if you have one, or a copy of the title and the property details (mukim, title type, title number and lot number). The land office warns owners not to pay quit rent to anyone other than those the government has authorised to collect it.

If an online payment goes wrong (no status, "menunggu pengesahan bank", or money taken but no receipt), contact the district land office you chose when paying. If PgLAND says the title does not exist, contact the PTG revenue unit (Unit Hasil).

Sources: PTG FAQ, Bahagian Hasil, PTG Kutipan Hasil Tanah and PgLAND, read 2026-10-14.

Where the land offices are

The state land and mines office (PTG) is at KOMTAR. Its revenue division (Bahagian Hasil) is on Level 19.

Hours. The PTG revenue counter at KOMTAR is open Monday to Thursday 8.00am to 5.00pm, and Friday 8.00am to 12.15pm and 2.45pm to 5.00pm. The five district and land offices list Monday to Friday, 7.30am to 4.30pm, closed on Saturdays, Sundays and public holidays.

Sources: PTG Kutipan Hasil Tanah, PTG Alamat dan Lokasi, and the contact pages of the Timur Laut, Barat Daya, Seberang Perai Utara, Seberang Perai Tengah and Seberang Perai Selatan offices, read 2026-10-14.

Paying late

• Late fee. The land office says a late fine applies to payments made after 31 May. PgLAND calls it a late payment charge (fi tunggakan). Neither page gives the amount.
• Not paying at all. The land office's FAQ warns that under Section 100 of the National Land Code, unpaid land can be forfeited (dirampas).
• 2026 is different. The state waived late fines for 2026; see the next section.

Sources: PTG FAQ, Bahagian Hasil, PTG Kutipan Hasil Tanah and PgLAND, read 2026-10-14.

The 2026 revision

Penang reviewed its quit rent rates and reclassified rural land as urban land across the state. Malay Mail reported in December 2025 that the review was gazetted on 11 September 2025 and took effect on 1 January 2026. It covers 378,329 land titles; 221,134 titles were reclassified from rural to urban. The new rates stay in force for at least 10 years under the National Land Code.

What the state announced in December 2025 (Malay Mail):

• A 50% rebate for 2026, raised from the 32.5% first announced.
• A floor. If your quit rent after the rebate is lower than what you paid the year before, you pay the previous year's amount.
• Fines waived. Fines on quit rent and parcel rent arrears are waived in full from 1 January to 31 December 2026.
• Appeals. Owners can appeal to the land office for a reduction in quit rent, arrears and late fees. The cases named include hardship, such as poverty, disability (OKU) or loss of income after a disaster.
• Bills. Bills were to be posted in mid-January 2026, and owners could check and pay online from 2 January.

In March 2026 (Free Malaysia Today):

• Owners can apply to pay in instalments, with the land administrator's approval. Applications for 2026 had to be in by 31 May; for later years, apply before 30 April. All instalments must be paid within the year.
• Schools, non-profit organisations and religious and welfare bodies that appealed keep a nominal rate of RM50.
• The rate for durian plantations was cut from RM800 to RM80 per hectare.

In April 2026 The Vibes reported that, as of March, 4,001 appeals had been made and 163,262 ratepayers (over 54%) had paid. It also reported that the state would consider a similar discount for the following two years.

In May 2026 (Malay Mail, from Bernama):

• The appeal period for cases arising from the new rates was extended to 31 May 2026. Appeals go to the nearest district office or the land and mines office.
• The state agreed to exempt late fees for landowners who pay after 31 May, covering quit rent, parcel rent and temporary block tax. The chief minister said the aim was for owners to pay as soon as possible and avoid arrears by 2027.
• As of 30 April, 10,344 appeals or responses had been received.

The land office posted a notice titled Rebat Dan Insentif Semakan Cukai Tanah 2026 on its home page. The notice is an image only, so the details above come from press reports, which do not give the new rates for a house or a strata unit.

Sources: Malay Mail, 23 December 2025, Free Malaysia Today, 12 March 2026, The Vibes, 1 April 2026 and Malay Mail, 1 May 2026, read 2026-10-14.

Asking for a reduction in a normal year

Separately from the 2026 appeals, the land office's FAQ says you can apply each year for a quit rent reduction (pengurangan cukai tanah). Apply on or before 31 March, on the form from a district land office counter. The charge is RM50.00 per application.

Source: PTG FAQ, Bahagian Hasil, read 2026-10-14.

Change the address on your bill

Change it online through PTG Bil on the PTG website or on PgLAND, or at any district land office counter or the PTG revenue counter, using Borang NA.2.

Source: PTG FAQ, Bahagian Hasil, read 2026-10-14.

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• Assessment tax in Penang
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