This article will be written in English first and then followed by Chinese.
这篇文章将会先以英文书写,而后再以华文书写。
Owning a landed residential house in Johore state means that one should pay at least two taxes, i.e. the Cukai Tanah (Quit Rent, aka Land Tax) and Cukai Harta (Tax Assessment, aka Property Tax).
Cukai Tanah is the land tax imposed on private properties by Johore state government. The land taax is administered by the Pejabat Tanah dan Galian (Land and Mines Office).
While Cukai Tanah is paid by the house owner to the Johore state authority, Cukai Harta is paid to the local authority, for example Majlis Bandaraya Johor Bahru (Johor Bahru City Council).
Cukai Tanah is paid annually while the Cukai Harta needs to be paid every six months. So it is normal for one to not always remember the payment steps. Hence, I decide to write this article for not only myself, but also other Johore residents as a reference when we need to pay the taxes.
Cukai Tanah (Quit Rent / Land Tax)
In November 2021, Johore Chief Minister, Datuk Ir. Haji Hasni Mohammad had tabled a deficit budget for Johore, under the theme of “Strengthening the Prosperity of Johore” to digitalise the state. JohorPay is one of the online services introduced to bring government services online, including the payment of Cukai Tanah.
To make payment for the Cukai Tanah, we first need to register an account by clicking on “Daftar Baru” (New Registration) on JohorPay, i.e. https://johorpay.johor.gov.my/.
If you are a Malaysian paying for your own house in Johor, you need to choose “Individu – Warganegara” (Individual – Citizen) in the next web page.
Once we have ourselves registered on the platform with our Malaysian IC, we will receive TAC (Transaction Authorisation Code), which is used for account verification, through either SMS or email. According to the website, it is recommended to choose to receive TAC via SMS because there will normally a delay of a few minutes to receive TAC via email.

After we have our account verified, we can now login using our IC number and password.
We will first be presented with a list of government agencies. To make payment for the Cukai Tanah, we need to choose the Pentadbiran Tanah Johor, as shown in the screenshot below.
After that, we will be able to search (cari) of our bills by keying in our Malaysian IC number (kad pengenalan). We then can add unpaid bills (bil) to the cart (tambah ke troli) before we proceed to make our payment.
Once the payment is completed successfully, we can view our transaction history in the Transaction Record (Rekod Transaksi) page. To retrieve the official receipt of our payment, we simply need to click on the Print Receipt (Cetak Resit Pukai) button.
Since the receipts will be kept in JohorPay only until the end of the year, it is recommended to download the receipt right after our payment.
That’s all the things we need to do in order to pay Cukai Tanah in Johore.
Cukai Harta (Tax Assessment / Property Tax)
As a residence in Johor Bahru, the capital city of Johore, every six months, I will receive notice from the Majlis Bandaraya Johor Bahru to inform me to make payment for Cukai Harta.
There are many options available for us to pay Cukai Harta. Paying via the eKhidmat platform (http://johor.ekhidmat.my/ekhidmat/login) is one of them.
If we do not yet have an account on eKhidmat, we simply need to register one by clicking on the Daftar Akaun (Register Account) button. After that we have to verify our new account by clicking on the given link sent to our email address.
Please do not forget your password on eKhidmat because their password retrieval function is unstable. One may not receive the Password Reset emails no matter how long one has waited.
Once we have logged in, we have to choose a government agency (pilih agensi) based on where our house is located at. For example, if you are a resident in the Johor Bahru, then please choose Majlis Bandaraya Johor Bahru.

Next, we can proceed to pay (bayar) for the bill of Cukai Harta.
In the next page, we need to enter both the No Akaun (Account Number) and No. Bil (Bill Number) to retrieve the corresponding bill.
These two numbers are available on the tax assessment bill, which is yellow/orange in colour.

Once the payment is done, we will receive a receipt from the payment gateway to our email. The official receipt will be delayed and sent from a few minutes to a few days later.
That’s how we normally pay Cukai Harta online as Johor Bahru residents. It’s easy and straightforward, right?
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在柔佛州拥有有地住宅意味着一个人应该至少缴纳两种税,即 Cukai Tanah(地税)和 Cukai Harta(门牌税)。
地税是柔佛州政府对私人财产征收的土地税。 地税由 Pejabat Tanah dan Galian(土地和矿务局)管理。
地税由房主支付给柔佛州政府,而门牌税则支付给地方当局,例如 Majlis Bandaraya Johor Bahru(新山市政厅)。
地税每年支付一次,而门牌税需要每六个月支付一次。 因此,一个人并不总是记住付款步骤是正常的。 因此,我决定写这篇文章不仅是为了我自己,也为了其他柔佛州居民,作为我们需要纳税时的参考。
Cukai Tanah (地税)
2021 年 11 月,柔佛州州务大臣哈斯尼以“加强柔佛州的繁荣”为主题,为实现柔佛州的数字化,推介了政府的在线支付,即 JohorPay (柔佛支付) ,让人民能够线上支付地税。
要支付地税,我们首先需要在 JohorPay 上,即 https://johorpay.johor.gov.my/,点击 “Daftar Baru”(新注册)以注册一个新的账户。
如果你是为自己的柔佛房子付款的马来西亚人,你需要在下一个网页中选择 “Individu – Warganegara”(个人 – 公民)。
一旦我们用马来西亚身份证在平台上注册,我们将可以通过短信或电子邮件收到用于账户验证的交易授权码 TAC 。 网站建议我们选择通过手机短信 SMS 接收 TAC ,因为 TAC 的电邮通常会延迟几分钟才发送给我们。
验证帐户后,我们现在可以使用我们的身份证号码和密码登录。
之后我们将看到政府机构的列表。 要支付地税,我们需要选择 Pentadbiran Tanah Johor ,如下面的截图所示。
之后,我们将能够通过输入我们的马来西亚身份证号码(kad pengenalan)来搜索(cari)我们的账单。 然后,我们可以将未付账单 (bil) 添加到购物车 (tambah ke troli)。
付款成功完成后,我们可以在交易记录(Rekod Transaksi)页面查看我们的地税付款记录。 若要检索我们付款的正式收据,我们只需单击打印收据(Cetak Resit Pukai)的按钮。
由于该收据只会在 JohorPay 中保存到年底,因此我们应当在付款后立即下载收据。
这就是我们在网上支付柔佛州地税所需要做的所有事情啦。
Cukai Harta (门牌税)
作为柔佛州首府柔佛州新山市的居民,我每六个月都会收到新山市政厅的通知,提醒我及时支付门牌税。
我们有很多选择来支付门牌税。 通过 eKhidmat 平台 (http://johor.ekhidmat.my/ekhidmat/login) 支付就是其中之一。
如果我们没有 eKhidmat 帐户,我们只需单击 Daftar Akaun(注册帐户)按钮以注册一个新的户口。 之后,该平台会给我们发一封电邮。我们必须通过单击发送到我们电邮上的给定链接来验证我们的新帐户。
对了,请不要忘记你在 eKhidmat 上的密码,因为他们的密码找回功能尚不稳定。 无论过了多长时间,你都可能不会收到密码重置的电子邮件。
登录之后,我们必须根据我们房子所在的位置选择一个政府机构(pilih agensi)。 例如,如果你是新山的居民,那么请选择 Majlis Bandaraya Johor Bahru ,即新山市政厅。
接下来,我们可以前往支付(bayar)门牌税,如下图所示。
在下一页中,我们需要输入门牌税账单上的户口号码 (No Akaun) 和账单号码 (No. Bil) 来检索相应的账单。
上面所提及的两个号码可在橘黄色的门牌税账单上找到,如下图影印本所示。

付款完成之后,我们将通过电邮收到来自支付网关的收据,而正式收据会在几分钟,甚至几天后发送到我们的电子邮箱。
这就是我们作为新山居民通常在网上支付门牌税的方式啦。
希望这篇文章对你有所帮助。











Good information in this article.
Thanks for sharing.
Does the JOHOR CUKAI TANAH department still post to us the invoice in 2024? When is the due date for Cukai Tanah in first half year and second half year? Thanks
Hi,
For Johore, normally, the Cukai Tanah due dates allocated for me for the first half and second half of the year are February and August, respectively.
By right the invoice should still be sent. If you have any issue about that, kindly contact Pejabat Tanah & Galian Johor at Kota Iskandar.
Thank you!
For 1st timer, how can I find the Account Number and Bill Number for Cukai Harta?
You will receive the tax assessment bill from the MBJB. The numbers are printed on the bill.
Hello, do you know how I can find my Lot or Title No? I can’t find my records using Passport No on Johor Pay.
Sorry for the late reply.
Lot number is normally printed of the “Bil Tuntutan Cukai Harta” letter sent to you by Majlis Bandaraya Johor Bahru.
Is there a last day of payment of Chukai Harta in Johore for 2025
Yes, there are two deadlines for each year, normally.
One is 28th February and another one is 31st August. There will be a warning letter (Surat Peringatan) sent out if both deadlines are missed.