Cukai pintu (assessment tax) in Malaysia: how to pay online, due dates and late penalties

This guide explains how to check and pay assessment tax online, when it is due and what happens if you pay late. It is based on the official websites of Kuala Lumpur City Hall (DBKL) and Shah Alam City Council (MBSA). It also uses PBTPay, the portal of the Ministry of Local Government Development (KPKT). All three were read on 25 Oct 2026.

Cukai pintu is local council assessment tax

Cukai pintu is the everyday name for cukai taksiran, or assessment tax. DBKL itself uses the term "Cukai Taksiran (Pintu)". Local authorities (PBT) charge it on holdings in their area, including homes, business premises and vacant land.

According to MBSA, the power to charge it comes from section 127 of the Local Government Act 1976 (Act 171). The tax is worked out from the Annual Value, which is the estimated gross monthly rent multiplied by 12 months. That value is then multiplied by the rate the council sets for each type of holding. For vacant land, the Annual Value is 10% of the land's market value (section 2 of Act 171).

Rates differ by council and type of holding, so your actual amount is shown on your council bill or account.

When assessment tax is due

According to PBTPay, assessment tax is usually paid twice a year. At MBSA, the first half-year runs from 1 Jan to 28 Feb and the second from 1 Jul to 31 Aug. Check the dates on your own council bill.

How to check and pay assessment tax online

1. PBTPay, the KPKT portal for 102 councils

On 25 Oct 2026, PBTPay listed 102 local authorities in 12 states and the Federal Territories of Kuala Lumpur and Labuan. Councils in Sarawak and Putrajaya were not on the list. The steps, according to PBTPay:

1. check your property details and any outstanding payment;
2. confirm the details and the amount due;
3. pay by FPX, Visa or Mastercard, or DuitNow QR;
4. receive a confirmation receipt.

Councils on the PBTPay list include:

• Dewan Bandaraya Kuala Lumpur
• Majlis Bandaraya Shah Alam
• Majlis Bandaraya Seberang Perai
• Majlis Bandaraya Ipoh
• Majlis Perbandaran Manjung
• Majlis Bandaraya Iskandar Puteri
• Majlis Perbandaran Hang Tuah Jaya
• Majlis Bandaraya Kuantan

2. Each council's portal, app and JomPAY code

For other councils, take the JomPAY biller code and portal address from your bill or the council's official website, not from a message.

The DBKLBayar portal also has an e-Bayar function for paying without activating an account. DBKL's 2026 assessment tax lucky draw, which ran from 1 Aug to 31 Oct 2026, has now ended.

If you pay late: notices, penalties and warrants

MBSA explains the action it can take if assessment tax is not settled within the half-year:

1. Form E notice: issued under section 147(1) of the Local Government Act 1976, giving you 15 days to settle the arrears. The penalty at MBSA is RM20.
2. Form F warrant: if the arrears are still unpaid after 15 days. The warrant charge at MBSA is 4% of the arrears.
3. Form G inventory: the movable property held is listed. If the arrears are not settled within 3 days, it is seized and sold at public auction.
4. Form H: if the arrears exceed the value of the movable property, Form H is posted on the property and civil action can be taken in the High Court.

The charges above are MBSA's. Other councils set their own, so check with yours.

A 50% reduction for disabled owners at MBSA

MBSA gives a 50% reduction in assessment tax to disabled (OKU) owners who own and live in their home. It is based on a decision of the Selangor State Executive Council on 20 Mar 2013. The OKU rate applies only after the council receives an application from the owner.

Applications are made in writing to MBSA's Valuation and Property Management Department. MBSA inspects the property to confirm that the applicant lives there and does not rent it out. The application must be renewed every year, before 28 Feb. If you are with another council, ask whether a similar reduction exists.

Watch out for fake payment links

Pay only through your council's official portal, PBTPay, JomPAY in your own banking app or a council counter. Type the portal address into your browser yourself and do not open payment links from unknown messages.

If you have been scammed, call the 997 line, which runs 24 hours, as soon as possible so the accounts involved can be blocked (RTM, 6 Jul 2026). You can check a suspicious message with the Scam Message Checker.