Description
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Cukai Taksiran, also known as assessment tax, is a property tax imposed by Majlis Bandaraya Johor Bahru (MBJB) on property owners within its jurisdiction. It is used to fund municipal services such as waste collection, road maintenance, and public facilities.
GOV Department
- Majlis Bandaraya Johor Bahru (MBJB)
License Name (Malay)
- Cukai Taksiran MBJB
Details
- Applicable to all residential, commercial, industrial, and agricultural properties within MBJB's jurisdiction.
- Calculated based on the annual rental value of the property and a fixed tax rate determined by MBJB.
- Payments are typically due twice a year, with notices issued in January and July.
- Payment can be made through MBJB counters, online platforms, or authorized payment centers.
Important Rules
- Property owners are responsible for ensuring timely payment of Cukai Taksiran.
- Changes to property ownership or use must be reported to MBJB.
- Failure to pay within the stipulated time may result in penalties or legal action.
- Proper records of payment should be kept as proof for future reference.
Compound & Punishment
- Late payment incurs a penalty, typically calculated as a percentage of the overdue amount.
- Continuous non-payment may lead to MBJB issuing a warrant of attachment, allowing seizure of movable property.
- Legal actions may include fines, court orders, or property liens.
Advisor

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