There are two main taxes every property owner in Malaysia needs to pay:
1- Cukai tanah (aka 'land tax', 'quit rent', 'property tax')
2- Cukai harta (aka 'council tax', 'assessment', 'asset tax')
Note: the government seems to change these systems a lot so if you think the below is outdated please let us know!
1. CUKAI TANAH
> Agency: Land office of the state of Johor / Pentadbiran Tanah Johor (PTJ)
> Link: https://johorpay.johor.gov.my
> You need to register an account. Check your property title for the passport number you used when purchasing your property and use that passport number when registering (note however that you can use a different contact address than the one on the title).
Foreigners: for those whose passport number does not contain a letter (such as British passports) you may run into problems since the system only accepts passport numbers with letters, you may add 'GBR' as a work around. It does however mean that your land tax bills will not auto-populate once you login since the land tax record is held under your actual passport number without the made up letter. In this case you need to search for your property tax using the LOT or TITLE number.
> Then go to the 'Payment' menu and choose 'search'. Then choose 'Quit Rent'. When it comes to identifying the property you want to check for, just choose 'New NRIC number' - and it should auto-populate in a list of all properties you have purchased under that passport number (which is the passport number you used when you registered the online account). It should show all unpaid bills, simply tick them and click 'pay now'.
If you have registered for the online account using a different passport number than when you purchased the property or your passport number does not contain letters - in these cases the properties will not auto-populate using the 'search by New NRIC' functionality. You will need to click 'search' and then either use 'Title number' or 'Lot number' to identify your property. These numbers can be found on a copy of your land title.
Should you not be in possession of a copy of your title, email the lawyers dealing with the purchase of the property and they will be able to send you a copy.
2. CUKAI HARTA
> Agency: Johor Bahru Tengah District Council / Majlis Bandaraya Iskandar Puteri (MBIP) [formerly Majlis Perbandaran Johor Bahru Tengah MPJBT]
> There are 2 bills each year. You need to pay the first bill by 28 February and the second bill by 30 August.
> For any enquiry you can send a WhatsApp message to +60 17-757 6002
> Viewing and paying your invoice works currently as follows (they keep changing this):
> To VIEW your invoice use this MyCukai link (you need to use the translate feature of your browser if you do not understand Bahasa, and you need to register an account which is easy and quick, but make sure you use the passport number from when you bought the property):
All properties and corresponding invoices under the passport number you used when registering should now show in the Dashboard of the page. You can add further accounts (eg under different passport numbers) using the add account feature.
> To PAY your Cukai Harta: you can either use online banking but there is a RM1,000 payment limit (at least with Maybank). Or you can use the e-payment system called eKhidmatan which has no limit. This application does not currently show the actual invoice but it shows any outstanding amount and you can make payment via the system.
> For this to work, you need your cukai harta bill (eg from using the MyCukai link above). MBIP sends them out every 6 months. Or if you have an old bill just use the account number from the old bill. In addition you need either the passport number you used when the property was registered (this might be your old passport number) or the cukai harta bill number (you can use any bill number also from an old bill).
> Simply click this link: http://johor.ekhidmat.my/ekhidmat/
Please note this seems to only work with a Firefox browser.
MOBILE APP
Alternatively (the easier option!): search for 'eKhidmat' in your mobile phone / tablet App store and download the app.
In either case, you will need to register for an account.
In the mobile app you can use 'scan QR' code to scan a Cukai Harta bill and it will tell you the outstanding amount.
> If you have not received any bill, it may be because of one of two reasons:
1. When you purchased your property, your lawyer did not register the transfer of the property with MBIP. To register the transfer you can either ask your lawyer or you can take a copy of your title to the main MBIP office in Skudai: MBIP, Jalan Bertingkat Skudai, Skudai, 81300, Johor, Malaysia. You can find more info about the failure to register a transfer of ownership at the bottom of the following web page: http://www.mbip.gov.my/en/citizens/services/tax-assessment
2. The other reason could be that your mailing address is outdated (i.e. you have moved) and the Cukai Harta bill gets send to your old address. To correct the address on record simply call MBIP's Pn Rafidah 07-5555041 (or the general number 5555000) and mention your address or cukai harta account number. She will amend the record for you. Alternatively you can try to email cukai@mbip.gov.my