Penang Set To Revise Land Tax Rates, Affecting Over 370,000 Properties

檳城準備修訂土地稅率，影響超過370,000處物業

Penang is conducting a long-overdue review of land tax rates for more than 370,000 properties across the state, with new rates expected to take effect from Jan 1, 2026.

檳城正在對全州超過370,000處物業的土地稅率進行一項已經拖延已久的審查，新的稅率預計將於2026年1月1日生效。

Chief Minister Chow Kon Yeow revealed that the review, led by the state's land and mines office and district land offices, aims to update outdated rates, especially for first-grade land, which constitutes over 52% of all registered land titles in Penang.

首席部長周公耀透露，由州土地和礦業辦公室及地方土地辦公室主導的這項審查，旨在更新過時的稅率，特別是對於佔檳城所有註冊土地標題超過52%的一級土地。

"There are 197,412 first-grade land titles. These will be affected by the review as the current rates no longer reflect market value and have led to revenue losses," Chow said in a written response at the state assembly.

「目前有197,412個一級土地標題。這些將受到審查的影響，因爲當前的稅率已不再反映市場價值，導致了營業收入的損失，」周在州議會的書面回應中表示。

First-grade land refers to premium land categories with high ownership rights and minimal usage restrictions. The state government believes that the stagnant tax structure has failed to keep pace with the sharp appreciation in land values over the past three decades.

一級土地是指具有高股權集中權利和最小使用限制的優質土地類別。州政府認爲，停滯不前的稅制未能跟上過去三十年土地價值的急劇上升。

While several revised rate structures have been proposed, no final decision has been made. The review process is expected to continue through the end of 2025.

雖然提出了幾種修訂稅率結構的方案，但尚未作出最終決定。審查過程預計將持續到2025年底。

Penang land and mines office director Faizal Kamarudin previously noted that the last land tax revision took place in 1994. He emphasised the urgent need to adjust the rates to reflect current market realities and to boost the state's revenue base.

檳城土地和礦業辦公室的董事法伊薩爾·卡馬魯丁此前指出，最後一次土地稅修訂發生在1994年。他強調迫切需要調整稅率以反映當前市場現實，並增加州的營業收入基礎。

The proposed overhaul marks a significant move to modernise Penang's land administration framework and could have broad implications for property owners across the state.

這項提議的改革標誌着大幅度現代化檳城土地管理框架的重大舉措，並可能對全州的物業所有者產生廣泛影響。