COLLIERS, Jordan Lee & Jaafar, Malaysia
 Quit Rent

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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 below. 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.

CLASSIFICATION & USE OF LAND 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) Palm Oil:
           ≤ 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 Crops/Vegetables 25.00 per Ha
      (i) Tapioca 38.00 per Ha
      (j) Sago/Rumbia 10.00 per Ha
      (k) Spices 37.00 per Ha
      (l) Sugar Cane 25.00 per Ha
      (m) Pineapple:
            ≤ 20 Ha 17 per Ha
            > 20 Ha 15 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 per Ha
           > 20 Ha 20 Per Ha
      (t) Other Crops As decided by State Authority
      (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 As decided by State Authority
                Rearing Animals:
                      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 Govt. (Non-Revenue Dept):
               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 Govt. (Revenue Collecting Dept):
               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 Area 125.00 per Ha
      (j) Airport:
               Runway 125 per Ha
               Building As rate under Shop House [2(b)]
      (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 Systems:
               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 Ha
               Sub-Station 35.00 per Ha
               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 Service:
               Private Museum 6.00 per 100 sm
               Private Zoo 50.00 per 100 sm
               Private School 50.00 per 100 sm
               Private Hospital 85.00 per 100 sm
               Private Burial Ground/Memorial Park 22.00 per 100 sm
               Other Private Services As decided by State Authority
      (q) Jetty 160.00 per 100 sm
      (r) Underground Building:
               Basement Car Park 16.00 per 100 sm
               Basement Business Center 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 Center:
               First Class (High Class) 248 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) Organization 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 < RM50k 50.00 per 100 sm
                   Medium-cost between RM50k & RM150k 100.00 per 100 sm
                   High-cost > RM150k 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 Section 53(3) but not subject under table XIII of the Code

 60.00 per Ha
      (ae) Marina 55.00 per 100 sm
      (af) Horse Riding Area 500.00 per 100 sm
      (ag) Grand Prix Circuit 25.00 per 100 sm
      (ag) Other Buildings As decided by State Authority
3. BUILDING LAND:
      Light Industry 1,000 per Ha or part thereof subject to a minimum of RM1,000.
      Medium Industry 1,300 per Ha or part thereof subject to a minimum of RM1,300.
      Heavy Industry 1,500 per Ha or part thereof subject to a minimum of RM1,500.
4. NON CATEGORICAL 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
      (b) Rock 250.00 per Ha
5. LAND WITHOUT CATEGORY AND USAGE As decide by State Authority
 		    Statutory Information
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