Which bill is which in Penang: power, water, sewerage, assessment and quit rent

The short version

A Penang home can get up to six bills. Electricity comes from TNB and water from PBAPP. Sewerage is billed by Indah Water (IWK). The two below are the owner's job: assessment tax goes to your city council (MBPP on the island, MBSP on the mainland), and quit rent goes to the state land office.

Electricity: TNB

• Monthly bill. TNB's FAQ says payment should be made within 30 days from the date the bill is issued. All bills must be paid in full; TNB does not take part payments.
• Deposit. If your average monthly usage grows beyond your deposit, TNB can ask for more. Its example: a RM100 deposit, average use of RM75 a month, deposit due RM150 (two months), so RM50 more.
• Tenants. TNB tells owners they can do a Change of Tenancy before a tenant moves in, making the tenant fully responsible for the account. The owner then loses the right to ask for disconnection if the tenant does not pay. Owners can also register on myTNB to watch a tenant's monthly usage and payments.
• Who to call. Billing and general enquiries: 1300-88-5454 (Monday to Friday 8:00am to 7:00pm; weekends and public holidays 8:00am to 5:00pm). Power cut or broken street light: 15454, 24 hours. Emergencies and outages are on Who to call in Penang.
• Paying. The TNB FAQ pages do not list payment methods; TNB's home page links to them at mytnb.com.my/payment.

Sources: TNB home page, TNB FAQ, Account and Billing and TNB FAQ, Owner / Tenant Issues, read 2026-10-14.

Water: PBAPP

PBAPP (Perbadanan Bekalan Air Pulau Pinang) runs Penang's water supply. It lists four kinds of bill: the water bill, a water deposit, a trunk mains contribution and miscellaneous bills.

How to pay without a fee. In December 2025 PBAPP listed these options, none of which charge the consumer a commission:

• the myPBA mobile app and the myPBA portal (mypbaportal.pba.com.my), where you can also pay bills for family and friends;
• JomPAY, biller code 50385;
• Maybank2U and EasyPay;
• PBAPP's 9 customer care centres (cashless payment only).

Where you can no longer pay. PBAPP said Penang water bills would stop being accepted at post offices (Pos Malaysia) from 2 January 2026, and through Paylink and MobilityOne from 3 March 2026 and MBF from 31 March 2026.

Who to call. PBAPP's 24-hour call centre: 04 255 8 255. Email: customer@pba.com.my. General office (office hours): 04 200 6 600.

PBAPP's pages describe tariffs per month but do not say how often a bill is issued, and do not give the amount of a new water deposit.

Sources: PBAPP Water Bill and Payments and PBAPP media release, 19 December 2025, read 2026-10-14.

Sewerage: Indah Water (IWK)

Indah Water Konsortium (IWK) runs the public sewer pipes in Penang. In December 2025, for example, it was repairing its own pipeline in Sungai Ara, Bayan Lepas.

• Who is the customer? IWK says its customer is anyone who owns or occupies a home in an area it serves. That includes homes on a septic tank.
• How often? Free Malaysia Today reported in June 2025 that homes connected to the public sewer typically get a bill once every six months. Homes on a septic tank get no regular bill; they pay a one-off fee each time the tank is emptied (desludged).
• Septic tanks. IWK says homes within a local council's area must have the tank emptied every 24 months (2 years).
• How to pay. IWK lists JomPAY (biller code 68502, with your sewerage account number as Ref-1), its customer portal, internet banking, 7-Eleven and 99Speedmart (cash only), and IWK offices.
• Tenants moving out. Settle all charges for your tenancy, then email care@iwk.com.my with the date your tenancy ended.

Sources: IWK FAQ, Sewerage Services, IWK FAQ, Charges and Bill Payment, IWK FAQ, Account Changes, Free Malaysia Today, 25 June 2025 and Malay Mail, 1 December 2025, read 2026-10-14.

Assessment tax: your city council

Assessment tax (cukai taksiran, also called cukai pintu) is charged by the council on every property in its area. Penang island is MBPP (Majlis Bandaraya Pulau Pinang); the mainland is MBSP (Majlis Bandaraya Seberang Perai).

MBPP has stopped posting paper bills. The Star reported in March 2026 that MBPP stopped physical delivery of assessment bills from 1 January 2026; owners register for its e-Bill system instead. For 2026 only, MBPP moved the first-half deadline to 31 March.

The full detail, including rates and how to object, is in our assessment tax guide.

Sources: MBPP Penilaian Harta, MBPP Bayaran Cukai Taksiran, The Star, 5 March 2026, MBSP FAQ, Cukai kadaran and MBSP payment channels, read 2026-10-14.

Quit rent: the state land office

Quit rent (cukai tanah) is a yearly charge on land, and parcel rent (cukai petak) is the same for a strata unit. MBSP's FAQ explains why land pays both: quit rent is charged under the National Land Code, assessment tax under the Local Government Act 1976.

• Who pays: the registered owner of the land or parcel, or someone on their behalf.
• When: once a year, from 1 January to 31 May. A late fine applies after 31 May. The land office says owners should pay every year without waiting for a bill.
• How: online through the PgLAND portal (pgland.penang.gov.my), or at any district land office (Pejabat Daerah dan Tanah) revenue counter in Penang. The land office says Penang quit rent cannot be paid through bank portals such as Maybank2u or CIMB Clicks.
• Counter: PTG Penang, Level 19, KOMTAR: 04-6505847 / 5849.

Assessment tax and quit rent are paid on different websites: quit rent on PgLAND, assessment tax through the council's channels.

New rates in 2026. Penang's revised quit rent rates took effect on 1 January 2026. Malay Mail reported in December 2025 that:

• the state gives a 50% rebate for 2026, but if the amount after the rebate is lower than what you paid in the previous year, you pay the previous year's amount;
• fines on quit rent and parcel rent arrears are waived in full from 1 January to 31 December 2026;
• owners hit hard by the new rates can appeal to the land office for a reduction.

In March 2026, Free Malaysia Today reported that owners can apply to pay in instalments, with the land administrator's approval. Applications for 2026 had to be in by 31 May; in later years, apply before 30 April. All instalments must be paid within the year.

Sources: PTG FAQ, Bahagian Hasil, PTG Kutipan Hasil Tanah, MBSP FAQ, Cukai kadaran, Malay Mail, 23 December 2025 and Free Malaysia Today, 12 March 2026, read 2026-10-14.

Condo maintenance and the sinking fund

In a condo or apartment, the management body (the JMB or MC) bills each owner for maintenance charges and a sinking fund. MBSP's Commissioner of Buildings FAQ says:

• maintenance charges are set by the share units given to each parcel;
• the sinking fund is at least 10% of the maintenance charge;
• the maintenance account pays for routine work, such as cleaning, utility bills and security; the sinking fund pays for big jobs such as repainting the building or replacing water tanks or lifts.

More on this, and on what to do when there is a dispute, in Condo and strata living in Penang.

Source: MBSP Commissioner of Buildings FAQ, read 2026-10-14.

Owner or tenant: who usually pays?

• Quit rent is the registered owner's job, the land office says. Assessment tax is billed on the property, and the council's own pages speak to owners (see our assessment tax guide).
• Electricity is in the name of whoever holds the TNB account. An owner can move it into the tenant's name with a Change of Tenancy.
• Sewerage: IWK bills the owner or the occupier. When a property is sold, the buyer is liable for unpaid sewerage charges unless IWK was told of the sale.

Your tenancy agreement decides who pays what between you and your landlord.

Sources: PTG FAQ, TNB FAQ, Owner / Tenant Issues and IWK FAQ, Account Changes, read 2026-10-14.

Related

• Moving in: utilities checklist
• Assessment tax in Penang
• Who to call in Penang