Tax, legal & title
Yearly holding costs: quit rent, assessment, maintenance
Quick answerOwning in Johor means quit rent (cukai tanah) paid to the land office by 31 May each year, assessment tax (cukai pintu) paid to your city council in two halves by end-February and end-August (MBJB for JB, MBIP for Iskandar Puteri, etc.), and for condos a maintenance fee plus sinking fund (generally 10% of the maintenance fee). Foreign owners must pay on time even when away — late payment attracts penalties.
30-second summary
- Quit rent: By 31 May yearly (land office)
- Assessment: End-Feb and end-Aug (city council)
- Maintenance: Monthly for condos, by area
- Sinking fund: Generally 10% of maintenance
- Others: Indah Water, insurance, utilities
- Online: Council and land office payment systems
Who collects what?
| Cost | Collected by | Due | Notes |
|---|---|---|---|
| Quit rent | Johor land / district land office | By 31 May each year | By land area and category |
| Assessment tax | Your city council | End-February and end-August | A percentage of annual value |
| Maintenance fee | JMB / MC or developer | Monthly | Usually per sq ft |
| Sinking fund | JMB / MC | Monthly | Generally 10% of maintenance; for major repairs |
| Sewerage | Indah Water | Periodic | Depends on area |
Councils around JB
- MBJB Johor Bahru City Council: city centre, Tebrau, parts of Mount Austin, Taman Molek, etc.
- MBIP Iskandar Puteri City Council: Iskandar Puteri, Bukit Indah, parts of Skudai, Gelang Patah
- MBPG Pasir Gudang City Council: Pasir Gudang, parts of Permas, Masai
- MPKu Kulai Municipal Council: Kulai, Senai, Indahpura
Boundaries per your assessment bill.
Tips for foreign owners
- Register a correct postal and email address so bills reach you.
- A property manager or agent can pay bills and manage tenants.
- On sale, lawyers apportion quit rent, assessment and maintenance by date.
Infographic — save & share

Tap the image to open it full size, then save it or share it to WhatsApp, Facebook or Instagram.
Frequently asked questions
When is quit rent due in Johor?
By 31 May each year, paid to the land office.
How often is assessment tax paid?
Usually in two halves, by end-February and end-August, to your city council.
What is a sinking fund?
A condo's reserve for major repairs (facade, lifts, roof), generally 10% of the maintenance fee.
How do foreign owners pay quit rent and assessment?
Online through the land office and council systems, or via a property manager or agent.