Quit rent & assessment tax in Johor
Quick answer: Johor homeowners pay two taxes: quit rent (cukai tanah) to the Land Office — once a year, due 31 May — and assessment tax (cukai pintu) to the city or municipal council in two halves, due by end-February and end-August. Both can be paid online; the account number is on the bill.
⏱️ 30-second summary
- Quit rent: Land Office · due 31 May
- Assessment tax: Council · end-Feb & end-Aug
- Councils in JB: MBJB, MBIP, MBPG, MPKu
- Pay online: Council portal / PBTPay / JohorPay
| Quit rent | Assessment tax | |
|---|---|---|
| Paid to | Land Office (PTG Johor / district land office) | Local council: MBJB, MBIP, MBPG, MPKu and others |
| For | State revenue on the land | Council services: rubbish, street lights, drains, parks |
| Based on | Land area and use | Annual value × council rate |
| How often | Once a year | Two halves (Jan–Jun, Jul–Dec) |
| Deadline | 31 May | End-February & end-August |
| If late | Arrears from 1 June; a Form 6A notice may follow (National Land Code) | Demand notice and warrant of attachment under the Local Government Act 1976 |
Which council?
- MBJB — Johor Bahru City Council (JB city, Tebrau and around).
- MBIP — Iskandar Puteri City Council (Skudai, Gelang Patah, Iskandar Puteri). Pay at MyCukai MBIP.
- MBPG — Pasir Gudang City Council (Pasir Gudang, Masai and around).
- MPKu — Kulai Municipal Council (Kulai, Senai).
Council boundaries don't always follow taman names — check the council named on your bill.
Paying online
- Assessment tax: your council's portal or KPKT's PBTPay, which covers many councils.
- Quit rent: the Johor state online system (JohorPay) or a district land office counter, using the title or account number on the bill.
- Keep the receipts — your lawyer will ask for them when you sell.
Who pays during a sale?
- Subsale: the seller pays up to completion; the lawyers apportion the current year.
- New project: the developer pays until handover; after VP it's yours, sometimes billed through the developer or management body until accounts are in your name.
- Condo/strata: once strata titles are issued, each owner pays their own parcel rent.
Budget for both alongside maintenance fees — see real costs of buying.
📲 Infographic — save & share
Tap the image to open it full size, then save it or share it to WhatsApp, Facebook and Instagram.
Frequently asked questions
What is the difference between quit rent and assessment tax?
Quit rent is paid to the Land Office on your land once a year. Assessment tax is paid to the local council (e.g. MBJB or MBIP) for services like rubbish collection and street lights, twice a year.
When is quit rent due in Johor?
By 31 May each year. Arrears start on 1 June and the Land Office may issue a Form 6A notice under the National Land Code.
When is MBJB assessment tax due?
In two halves: the first by end-February and the second by end-August. Check the exact dates on your bill.
How do I pay assessment tax online?
Through your council's portal (e.g. MyCukai MBIP) or KPKT's PBTPay, using the account number on the bill.
Who pays quit rent on a newly bought house?
For a new project the developer pays until handover, then the buyer. For a subsale the lawyers apportion the current year between seller and buyer at completion.