Cukai Pintu for a Factory in Rawang, Serendah and Shah Alam: How Much, Who Pays and What Buyers and Tenants Should Check

Key Takeaways

• MPS, MPHS and MBSA all list 7% for a factory. Between Rawang, Serendah and Shah Alam the bill differs because the annual value differs, not the rate.
• The sum is annual value times the rate. Annual value is the gross yearly rent the holding could earn if let, and value added by manufacturing machinery is left out.
• A bill can sit below rent times 7%. Selangor limited the revaluation rise to 25% of the old tax, except for holdings with a material change, so an extension can take a factory outside that limit.
• Payment falls due by 28 February and 31 August. The owner is liable whether or not a bill arrives.
• Arrears can reach a tenant's machines. A council can seize movable property of anyone found on the holding, and a tenant who pays the tax can deduct it from the rent.

Is cukai pintu the same as cukai taksiran?

Yes. MPS and MBSA both treat cukai pintu and cukai taksiran as one tax, charged under section 127 of the Local Government Act 1976 on property in the council's area. In English it is usually called assessment tax. MBSA's list of rated property names terrace, semi-detached and detached factories, and it also taxes vacant land held under a title.

It is a different bill from quit rent (cukai tanah), which goes to the land office. I cover that one in my guide to quit rent on industrial land in Selangor.

The sum works the same way at all three councils:

Cukai pintu a year = annual value x council rate

Section 2 of Act 171 defines annual value as the reasonable gross yearly rent expected from the holding if let, with the landlord paying for repairs, insurance, upkeep and all rates and public taxes. MBSA puts it more simply: estimated gross monthly rent x 12.

Two points in that section matter for industrial property. First, value added to a holding by machinery used for making, altering, repairing or finishing goods must not be counted, so a new production line should not raise the annual value by itself. Second, vacant land is treated differently: section 2 sets its annual value at 10% of its open market value and treats land with an unfinished building the same way, as MBSA also explains.

How much is cukai pintu at MPS, MPHS and MBSA?

Settle the council first, because a postal address can mislead. The state's written list of industrial areas by council puts Rawang and Kundang estates under MPS. Serendah, Sungai Choh, Bukit Beruntung, Bukit Tagar and MIEL Batang Kali are under MPHS. Seksyen 15, Seksyen 16, HICOM (Seksyen 26), HICOM-Glenmarie and Temasya are under MBSA.

Council	Factory areas	Factory building	Vacant land	Earlier factory rate
MPS	Rawang, Kundang	7%	7% (industrial)	12%
MPHS	Serendah, Sungai Choh, Bukit Beruntung, Batang Kali	7%	2% (listed as tanah pembangunan)	8%
MBSA	Shah Alam, including HICOM Glenmarie	7%	5.5%	7.5%

The figures come from MPS's FAQ, the MPHS annual reports for 2025 and 2024, MBSA's assessment page and The Star. If a checklist or an old bill still shows 12% for a Rawang factory, that is the old MPS rate.

A lower rate does not mean a lower bill. MPS's previous list used 1992 rents, and the new list uses current ones, so the rate fell while the annual value rose.

For scale, the MPHS 2025 report counts 5,501 industrial holdings with a combined annual value of RM372,172,560 and RM26,052,079.20 in tax a year. By my arithmetic that averages about RM4,736 per holding, though a single factory can be far from that figure.

How much cukai pintu would a factory pay in a year?

Councils do not publish a table of factory bills, because each bill rests on the council's own annual value for that holding. To get a rough size before a client has the real bill, I run a JPPH-registered median rent from FactoryHub's transactions page through the formula. The counts are the tenancies recorded in the registered data, not every tenancy in the area.

Factory and area	Registered median rent a month	Rent x 12	At 7%, a year	Each half-year
Terrace, Rawang and Kundang, about 2,400 sq ft (14 tenancies)	RM2,600	RM31,200	RM2,184	RM1,092
Terrace, Serendah, about 2,000 sq ft (20 tenancies)	RM1,500	RM18,000	RM1,260	RM630
Terrace, Shah Alam, about 2,600 sq ft (46 tenancies)	RM4,400	RM52,800	RM3,696	RM1,848
Semi-detached, Shah Alam, about 8,810 sq ft (24 tenancies)	RM17,300	RM207,600	RM14,532	RM7,266
Detached, Shah Alam, about 9,170 sq ft (34 tenancies)	RM12,200	RM146,400	RM10,248	RM5,124

These are illustrations of the sum, not bills. The council's annual value can differ from a registered rent, and the limit described below can hold a bill lower.

Vacant land shows why the council matters. Take the registered median price of industrial land: RM2.6 million in Rawang and Kundang, and RM2.47 million in Serendah. At 10% of value, a lot at those prices would pay RM18,200 a year at MPS's 7%, and RM4,940 at MPHS's 2% if the council classes it as development land. Section 2 also lets a council, with state approval, cut that 10% to as low as 5%, and its market value may differ from the price paid, so ask for the category and value on the account.

Why can a factory's bill be lower than rent times 7%?

Because Selangor did not pass on the full revaluation. In its November 2025 written answer, the state said the rise is limited to 25% of the assessment tax before the adjustment, rather than following the current annual value. Its July 2024 answer gave the exception: holdings with a material change (perubahan matan). The actual rise would have been more than 100%. For Shah Alam, Malay Mail reported in December 2024 that MBSA had brought its limit down to 22%.

The November 2025 answer also says councils received 310,895 objections to the new lists across Selangor and approved 232,383 of them, so a valuation can be challenged.

The exception is what I watch on older factories. MPS names added space and structures, and a change of use, among the reasons one bill rises more than another. Under section 161, an owner who builds, rebuilds, enlarges or alters a building must give the council written notice within 15 days of completion or occupation, whichever comes first, and failing to do so can bring a fine of up to RM2,000, up to six months in prison, or both. If you plan a mezzanine or a side extension, budget for a new annual value rather than assuming today's bill will carry on. If you disagree with an amended value, section 144 lets you object in writing at least 10 days before the date in the notice.

When is cukai pintu due, and how do you pay at each council?

It is paid twice a year: 1 January to 28 February, and 1 July to 31 August (MPS, MBSA). Do not wait for the post. MPHS says the Act does not oblige a council to send a bill each term, and it is moving its customers to a virtual bill. MPS says owners must pay without waiting for one.

Council	Channels the council lists
MPS	Head office, the Rawang collection office, listed banks and internet banking, post offices
MPHS	MPHS Pay, e-Billing, PBTPay, CEPat, JomPAY biller code 8383, and counters at Kuala Kubu Bharu and Jalan Bunga Pakma, Bukit Beruntung (listed hours are marked for January, February, July and August, so confirm first)
MBSA	myMBSA, PBTPay, CEPat, JomPAY biller code 7567, and its counters and branches

MBSA splits valuation enquiries by zone: Seksyen 16 and 26 are in Zone 1, U1 is in Zone 2, and Seksyen 15 is in Zone 3. For the screen-by-screen steps on PBTPay and CEPat, see FactoryHub's post on paying cukai pintu online.

What happens if a factory's cukai pintu is not paid?

The charges start small and then move to the contents of the building:

• MPS adds a RM20 notice charge to each account in arrears on 1 March and 1 September (MPS).
• MBSA issues Form E with a RM20 charge and 15 days to pay, then a Form F warrant at 4% of the arrears, then a Form G inventory. If the arrears are still unpaid after 3 days, the goods can be sold at public auction (MBSA).
• Anyone's goods can be taken. Section 148 lets the council seize movable property belonging to anyone that is found on the holding, which can include a tenant's machines and stock.
• The debt stays with the property. Under section 146, rates are a first charge on the holding, subject to the National Land Code, and MBSA also lists court action to auction the property.

If you are behind, ask before it reaches a warrant. MBSA allows instalments on arrears above RM500: three instalments for amounts under RM1,000, and up to five, with 4% interest, from RM1,000.

What do I check on cukai pintu for a buyer or a tenant?

Section 146 makes the owner liable, so in a normal factory tenancy the landlord pays. When I go through a factory with a client, these are the questions I raise:

1. The last two bills. I read the account number, annual value, property category and payment status. They also tell you whether the rent assumption in your budget is close.
2. Written confirmation of no arrears. Because the debt is a first charge, I want this before completion. MBSA has a confirmation form, and the MPHS 2024 report gives 14 working days for its confirmation.
3. What is built against what is on the plans. An extension that was never declared is a question for the seller, because it can change the annual value later.
4. Form I after completion. Section 160 requires seller and buyer to notify the council within 3 months, and MPS notes a fine of up to RM2,000 on conviction. MPHS accepts this online through e-Penilaian, and its Form I asks for the title, account number and price.
5. For a tenant, proof that the landlord has paid. Your goods are the ones exposed. If you ever have to pay to stop a seizure, section 155 lets you deduct the amount from your rent, whatever the agreement says. I put this with the other points in what to check before renting a factory in Rawang.
6. For a landlord with an empty unit, the 7-day notice. Section 162 allows a proportional refund when a building is unoccupied with no rent payable for at least one calendar month in a half-year. You must give written notice within 7 days of the start and claim within one month after the half-year ends, and show the building is fit to occupy and that you made reasonable efforts to let it at a reasonable rent. My guide to screening a factory tenant covers the rest of the landlord's side.

If you want help reading the cukai pintu bill of a factory in Rawang, Serendah or Shah Alam before you commit, WhatsApp Jason Low, Probationary Estate Agent PEA 1478 with CID Realtors, on +60 12-288 1834.