BDCM-B-Week24-Tax: Tax Assessment of Kuala Lumpur City Hall

The table shows the percentage of tax assessment from the yearly valuation.

Number	Type of properties	Within 36 square miles (%)	Above 36 square miles (%)
1	Commercial building	10	8
2	Service apartment	7	5
3	Residential building	4	4
4	Low cost flat	2	2
5	Empty commercial lot	7	5
6	Empty residential lot	5	5
7	Building in the village	2	2
8	Empty land in the village	1	1
9	Kampung Baru, Kampung Melay Segambut and Sungai Pechala (Buildings and empty lot)	1	1

The yearly valuation is determined thru:-

1.      Building: Estimation of 1 year rental that may be collected from the building

2.      Empty lot: 10% from the current market value of the land

Source: Link