Quit Rent Rates                               


Quit rent is a form of land tax collected by State Governments. It is imposed on owners of all alienated land although owners of certain pieces of land (such as those used for religious purpose) are exempted from payment. The amount of quit rent varies from state to state and within each state it also varies according to locality and category of land use. Generally, all states have different rates for Agricultural, Building or Industrial land. Under each category of land use such as Building, there are again different rates depending on whether the land is used for commercial or residential. Not all land used for residential purpose has the same rate. This again depends on whether the land is located in a town or village. 

The National Land Code makes it an obligation of the landowners to pay the quit rents by a certain date without being informed to do so. The last date for payment of quit rent varies from state to state, but most states have 31st May of each year as the deadline. Payments after the deadline are subjected to a penalty. Landowners who do not pay their quit rent by the deadline are also liable to lose their properties as the state can begin proceedings to forfeit the properties. 

Quit Rent in the state of Johor is governed by the Johore Land Rules, 1966 (“the Rules”) that came into force from the 1st day of January, 1996. Quit rent or annual rent on all land in the State of Johor alienated after the coming into force of the Rules is detailed in Table II. For land not exceeding 10 acres in area alienated after the coming into force of the Rules, situated within a Malay Reservation and the proprietor or all the proprietors are Malays, the rents are half of the rate specified in Table II. The rent for all other land shall be the rent reserved in their titles or as set out in the terms of alienation as the case may be.

TABLE II - ANNUAL RENT

LEGEND
 >   more than;
 <   less than;
 <=  less than or equal
 ha  (hectares)
 sm (square meters)

CLASSIFICATION & LAND USE

RATE (RM)

1. AGRICULTURAL LAND:

(a) Rubber/Coco: 

<=2 ha

20.00 per ha

> 2 ha; <= 4 ha

22.00 per ha

> 4 ha; <= 12 ha

25.00 per ha

> 12 ha; <= 20 ha

30.00 per ha

> 20 ha; <= 40 ha

35.00 per ha

> 40 ha; <= 200 ha

42.00 per ha

> 200 ha; <= 400 ha

50.00 per ha

> 400 ha

54.00 per ha

(b) Oil Palm: 

<= 2 ha

22.00 per ha

> 2 ha; <= 4 ha

25.00 per ha

> 4 ha; <= 12 ha

27.00 per ha

> 12 ha; <= 20 ha

32.00 per ha

> 20 ha; <= 40 ha

37.00 per ha

> 40 ha; <= 200 ha

45.00 per ha

> 200 ha; <= 400 ha

55.00 per ha

> 400 ha

64.00 per ha

(c) Coconut/Areconut: 

<= 2 ha

10.00 per ha

> 2 ha; <= 4 ha

12.00 per ha

> 4 ha; <= 12 ha

15.00 per ha

> 12 ha; <= 20 ha

17.00 per ha

> 20 ha; <= 40 ha

20.00 per ha

> 40 ha; <= 200 ha

22.00 per ha

> 200 ha; <= 400 ha

25.00 per ha

> 400 ha

27.00 per ha

(d) Orchard: 

<= 2 ha

20.00 per ha

> 2 ha; <= 4 ha

22.00 per ha

> 4 ha; <= 12 ha

30.00 per ha

> 12 ha; <= 20 ha

37.00 per ha

> 20 ha; <= 40 ha

44.00 per ha

> 40 ha; <= 200 ha

54.00 per ha

> 200 ha; <= 400 ha

64.00 per ha

> 400 ha

69.00 per ha

(e) Tea 

25.00 per ha

(f) Coffee 

25.00 per ha

(g) Padi 

10.00 per ha

(h) Cash Crop, Vegetable 

25.00 per ha

(i) Tapioca 

38.00 per ha

(j) Sago Rumbia 

10.00 per ha

(k) Spices 

37.00 per ha

(1) Sugar Cane 

25.00 per ha

(m) Pineapple: 

<= 20 ha

17.00 per ha

>20 ha

15.00 per ha

(n) Nursery 

124.00 per ha

(o) Orchid 

124.00 per ha

(p) Tobacco 

25.00 per ha

(q) Grass 

49.00 per ha

(r) Cashew nut 

15.00 per ha

(s) Banana: 

<= 20 ha

10.00 per ha

> 20 ha

20.00 per ha

(t) Other Crops 

Decided by State Authorities

(u) Country and Village Land for:

Aquaculture:

Fresh Water Fish 

50.00 per ha

Brackish Water Fish 

50.00 per ha

Aquarium Fish

50.00 per ha

Prawn 

75.00 per ha

Crocodile 

500.00 per ha

Frog

250.00 per ha

Eel 

50.00 per ha

Others

Decided by State Authorities

Rearing Animal:

Chicken

75.00 per ha

Duck/Goose/Quail

50.00 per ha

Deer

50.00 per ha

Cow/Buffalo

50.00 per ha

Goat/Sheep

50.00 per ha

Rabbit

50.00 per ha

Pig

250.00 per ha

Others

50.00 per ha

2.  BUILDING LAND

(a) Petrol Kiosk: 

Country land

65.00 per ha

Village land

100.00 per ha

Town land third layer

110.00 per ha

Town land Second layer

140.00 per ha

Central Business District

160.00 per ha

(b) Shop House: 

Country land

35.00 per 100 sm

Village land

50.00 per 100 sm

Town land third layer

65.00 per 100 sm

Town land Second layer

85.00 per 100 sm

Central Business District

110.00 per 100 sm 

(c) Stall: 

Country land

17.00 per 100 sm

Village land

27.00 per 100 sm

Town land third layer

33.00 per 100 sm

Town land Second layer

44.00 per 100 sm

Central Business District

54.00 per 100 sm

(d) Workshop: 

Country land

33.00 per 100 sm

Village land

54.00 per 100 sm

Town land third layer

66.00 per 100 sm

Town land Second layer

76.00 per 100 sm

Central Business District

87.00 per 100 sm

(e) Market

44.00 per 100 sm

(f) Dwelling House: 

Country land

7.00 per 100 sm

Village land

9.00 per 100 sm

Town land third layer

11.00 per 100 sm

Town land Second layer

13.00 per 100 sm

Central Business District

15.00 per 100 sm

(g) Land for Federal Government (Non-Revenue Department)

Country land

3.00 per 100 sm

Village land

4.00 per 100 sm

Town land third layer

5.00 per 100 sm

Town land Second layer

6.00 per 100 sm

Central Business District

7.00 per 100 sm

(h) Land for Federal Government: (Revenue Collecting Department)

Country land

7.00 per 100 sm

Village land

9.00 per 100 sm

Town land third layer

11.00 per 100 sm

Town land Second layer

12.00 per 100 sm

Central Business District

14.00 per 100 sm

(i) Port: 

Port Area 

125.00 per ha

(j) Airport: 

Runway

125.00 per ha

Building

85.00 per 100 sm

(k) Reservoir: 

Building 

30.00 per 100 sm

Pipe Line 

150.00 per ha

Water Catchment Area 

120.00 per ha

Water Dam 

300.00 per ha

(l) Railway: 

Railway Station 

100.00 per 100 sm

Medium Railway Transport (MRT)

5.00 per 100 sm

Light Railway Transport (LRT)

3.00 per 100 sm

(m) Transmission System: 

Satellite

540.00 per 100 sm

Transmitter/Receiver 

540.00 per 100 sm

(n) Power Supply and Communication: 

Power Station

55.00 per 100 sm

Main Intake 

45.00 per 100 sm

Sub-Station 

35.00 per 100 sm

Exchange 

325.00 per 100 sm

(o) Car Park: 

Open Car Park 

22.00 per 100 sm

Indoor Car Park 

65.00 per 100 sm

(p) Private Services: 

Private Museum 

6.00 per 100 sm

Private Zoo 

50.00 per ha

Private School 

50.00 per 100 sm

Private Hospital 

85.00 per 100 sm

Private Burial Ground/Memorial Park

22.00 per 100 

Others Private Services 

Decided by State Authority

(q) Jetty 

160.00 per 100 sm

(r) Underground Building:  

Basement Car Park 

16.00 per 100 sm

Basement Business Centre 

16.00 per 100 sm

Undersea World 

35.00 per 100 sm

(s) Transmission Line 

300.00 per ha

(t) Passageway: 

Highway 

200.00 per ha

Gas Pipe 

300-00 per ha

(u) Golf: 

Golf Course/Golf Driving Range

250.00 per ha

Club House 

215.00 per 100 sm

(v) Recreation/Amusement:

Country land

33.00 per 100 sm

Village land

54.00 per 100 sm

Town land third layer

65.00 per 100 sm

Town land Second layer

76.00 per 100 sm

Central Business District

87.00 per 100 sm

(w) Tourist Centre: 

First Class (High Class) 

248.00 per ha

Second Class (Middle Class) 

149.00 per ha

Third Class (Economy Class) 

99.00 per ha

Fourth Class (Part Time) 

50.00 per ha

(x) Organisation/Association 

11.00 per 100 sm

(y) Religious Purposes (non Muslim) 

2.00 per 100 sm

(z) Hotel: 

Country land

160.00 per 100 sm

Village land

270.00 per 100 sm

Town land third layer

380.00 per 100 sm

Town land Second layer

380.00 per 100 sm

Central Business District

430.00 per 100 sm

(aa) Land for Multi-Storey Building: 

Residential:

Low cost not more than RM50,000

50.00 per 100 sm

Medium cost between RM50,000 to RM150,000

100.00 per 100 sm

High cost more than RM150,000

200.00 per 100 sm

Commercial: 

Other Class of Land

100.00 per 100 sm

Town Land second Layer

300.00 per 100 sm

Central Business District

400.00 per 100 sm

Industrial:

Other Class of Land

200.00 per 100 sm

Town Land second Layer

400.00 per 100 sm

Central Business District

500.00 per 100 sm

Service industry:

Other Class of Land

200.00 per 100 sm

Town Land second Layer

400.00 per 100 sm

Central Business District

500.00 per 100 sm

(ab) Land under Central Business
       District, Town Land Second Layer
       and Village Land Subject to
       condition under section 53 (2) (b)
       of the code

60.00 per ha

(ac) Land subject to condition under
       section 53 (3) but not subject under
       Table XIII of  The Code

60.00 per ha

(ad) Land subject to condition under
       Table XIII of The Code

60.00 per ha

(ae) Marina 

55.00 per 100 sm

(af) Horse Riding Area 

500.00 per ha

(ag) Grand-Prix Circuit 

25.00 per ha

(ah) Other Building 

Decided by the State Authority

3.  INDUSTRIAL LAND:

Light Industry

1,000.00 per ha or part thereof subject to a minimum of RM1,000.00

Medium Industry

1,300.00 per ha or part thereof subject to a minimum of RM1,300.00

Heavy Industry

1,500.00 per ha or part thereof subject to a minimum of RM1,500.00

4.  NON-CATEGORIAL LAND WITH SPECIFIC USAGE:

(a) Sand 

Sand 

248.00 per ha

River Sand

124.00 per ha

Sea Sand 

62.00 per ha

Silica 

495.00 per ha

(b) Lime Stone 

124.00 per ha

(c) Earth 

Clay 

371.00 per ha

Earth for Brick 

198.00 per ha

(d) Rock 

250.00 per ha

5.  LAND WITHOUT CATEGORY AND USAGE 

Decided by State Authority

PROVISO:

  • The rent for land alienated for rubber, cocoa, coffee, oil palm and coconut which is not more than 4 hectares, will be RM5.00 per hectare per annum, for the first 4 years.

  • The rent for land under category of "mixed-crop" will be based on the rate of the main-crop.

  • The rent for Country-land under Category of Agriculture without specific condition, shall be at the rate prior to the amendment of the rent 1994.
 

[Home] [About Us] [Services] [Properties] [News] [Contacts] [Feedback]