Selangor government under Pakatan has imposed a 30% development charges on all improvements that it has allowed on any development land within Selangor.
Caj Permajuan 2010, indicates that all approved planning permissions such as change of land use, change of density over the approved planning permission and approved extra floor area or space would attract a developement charge and existing Majlis Perbandaran and Majlis Daerah would be permitted to charge a 30% fee and a 20% of the difference in value due to the permissions are being granted.
That means all planning permissions on change of landuse, density and floor space obtained at Majlis Perbandaran now are subjected to taxes of 30% on the differences in the capital value before planning permission and after planning is granted.
On planning permission to the change of land use, the differences in the capital value which is current OMV of the proposed change of land use of the land and the exiting value of the land is taxable at 30%. Assuming land under agriculture is RM100,000 and under new approved landus say building which could be say RM200,000, the taxable amount for planning permission is RM30,000 which is 30% of RM100,000 the diference of the two values. In cases where the land is located in Majlis Daerah the amount chargeable is at 20% or RM20,000.
Permission to increase the density and floor space too are subject to the above tax.
