Assessment Tax & Bills

What is Cukai Taksiran?

Cukai taksiran (assessment tax) is a local property tax levied by MBSJ on all property owners within the city boundaries. It is the primary source of revenue for the council and funds local services including road maintenance, waste collection, parks, and public amenities.

The tax is based on the annual value of your property — essentially the estimated annual rental income if the property were tenanted. MBSJ periodically reassesses property values to reflect market conditions.

Tax Rates

Residential Properties

4% – 6%

Applied to the annual value of landed homes, condominiums, apartments, and other residential units.

Commercial Properties

6% – 8%

Applied to shophouses, office units, retail spaces, and other commercial premises.

Exact rates depend on the property classification assigned by MBSJ. Contact MBSJ at 03-8024 7000 for queries about your specific assessment.

Payment Schedule

Cukai taksiran is billed twice yearly. Each half is due on a fixed date:

First Half (January – June)

Due by end of February

Second Half (July – December)

Due by end of August

Early Payment Discount

Pay before the due date to receive a discount of 2% – 5% off your assessment. Check your bill for the exact discount applicable to your property.

Late Payment Penalty

Outstanding balances after the due date attract a penalty of 1% – 2% per month. Unpaid assessments may result in legal action or restrictions on property transactions.

How to Pay

Online — Ezy@MBSJ Portal

Pay via the MBSJ online portal at ezy.mbsj.gov.my. Accepts credit/debit cards and online banking (FPX).

JomPay

Use JomPay through your internet or mobile banking. Look for MBSJ as the biller and enter your bill reference number.

E-Wallets

Pay via Touch ‘n Go eWallet, Boost, or GrabPay. Available through each app’s bill payment or utilities section.

MBSJ Counter

Pay in person at the MBSJ main building at Persiaran Perpaduan, USJ 5. Counter hours: Monday – Friday, 8:00am – 5:00pm.

Pos Malaysia

Any Pos Malaysia branch accepts cukai taksiran payments. Bring your bill statement and pay at the counter.

Mall Kiosks

Self-service payment kiosks are available at Sunway Pyramid and IOI Mall Puchong. Available during mall opening hours.

Appealing Your Assessment

If you believe your property has been incorrectly assessed, you have the right to appeal. The process:

Obtain your assessment notice from MBSJ (or check via the online portal).
Submit a written objection to the MBSJ Valuation Department within the stipulated period shown on the notice.
Provide supporting documents such as recent sale prices of comparable properties, tenancy agreements, or professional valuations.
Attend a hearing if requested by MBSJ. You may bring a representative or valuer.
MBSJ will issue a revised assessment or uphold the original — you can appeal further to the court if necessary.

Contact MBSJ Valuation Department: 03-8024 7000

Other Regular Bills

These utility bills are separate from MBSJ assessment tax and managed by state/national companies:

Air Selangor — Water Bills

Water supply in Subang Jaya is managed by Air Selangor (Pengurusan Air Selangor Sdn Bhd).

Customer Service: 15300
Website: airselangor.com

Pay via Air Selangor’s app, JomPay, or at any Air Selangor service centre.

TNB — Electricity Bills

Electricity supply is managed by Tenaga Nasional Berhad (TNB).

Customer Service: 15454
Website: tnb.com.my

Pay via myTNB app, JomPay, TNB counters, or at any authorised payment point.