Serviced Apartment vs Condo in Johor: Title, Assessment Tax and Utility Bills | 柔佛服务式公寓与公寓的区别：地契、门牌税和水电费
· Malaysia Home Finder
Many new launches in Johor Bahru are sold as serviced apartments or serviced residences. NAPIC classifies serviced apartments as commercial property, while a condo or apartment is residential. The difference can show up in your assessment tax, your water and electricity tariffs and, for foreigners, the state levy. Ask for the land-use category on the title before you book.新山很多新盘以服务式公寓或服务式住宅出售。国家产业资讯中心（NAPIC）把服务式公寓归为商业产业，而一般公寓属于住宅。这个区别可能影响门牌税、水电费率，外国人还会涉及州政府征费。订购前请先问清楚地契上的土地用途类别。
Last checked: 13 Oct 2026.最后核对：2026年10月13日。
The short answer简单回答
| Item项目 | Condo or apartment (residential)公寓（住宅） | Serviced apartment (usually commercial)服务式公寓（通常为商业） |
|---|---|---|
| Land use on the title地契土地用途 | Residential住宅 | Usually commercial. Check the title通常为商业，请查看地契 |
| NAPIC classificationNAPIC分类 | Residential住宅 | Commercial, counted separately商业，分开统计 |
| MBJB assessment rate新山市政厅门牌税率 | 0.08% (“Perumahan dan lain-lain”)0.08%（住宅及其他） | 0.22% (“Pangsapuri Perkhidmatan”)0.22%（服务式公寓） |
| Water (Ranhill SAJ)水费（Ranhill SAJ） | Domestic tiers, from RM1.05/m³家庭用水分级，每立方米RM1.05起 | Depends on the account category: domestic, domestic bulk or non-domestic取决于户口类别：家庭、家庭批量或非家庭 |
| Electricity (TNB)电费（TNB） | Domestic tariff家庭电费 | Domestic or commercial, depending on how TNB connected the unit. Ask家庭或商业电费，视TNB如何接电而定，请询问 |
Want the numbers for a real project?想知道具体项目的数字？
Tell us the project or budget. We go through the costs with you on WhatsApp.告诉我们项目或预算，我们在WhatsApp和您逐一说明费用。
Step 1: check the title type第一步：查看地契类别
- Ask the developer or seller for the land-use category and any express condition on the title, for example residential or commercial.向发展商或卖家询问地契上的土地用途类别和明文条件，例如住宅或商业。
- For a new launch, ask your lawyer to confirm it from the land search and the approvals.新盘请律师通过地契查册和相关批准文件确认。
- Freehold or leasehold is a different question. It is about tenure, not land use.永久地契或租赁地契是另一回事，那是关于年限，不是土地用途。
Step 2: assessment tax (cukai taksiran)第二步：门牌税
Johor Bahru City Council (MBJB) lists its rates by holding type: housing and others 0.08%, serviced apartments (“Pangsapuri Perkhidmatan”) 0.22%, and commercial (“Perdagangan”) 0.23%. In the same table, the serviced apartment rate is almost three times the housing rate. The rate is applied to the value MBJB assesses for your unit, and your bill shows the exact amount (MBJB page, updated 13 Oct 2026).新山市政厅（MBJB）按产业类别列出税率：住宅及其他0.08%，服务式公寓0.22%，商业0.23%。在同一张表里，服务式公寓的税率接近住宅的三倍。税率按MBJB对你单位评定的价值计算，确切金额以账单为准（MBJB网页，2026年10月13日更新）。
Other councils set their own rates. Iskandar Puteri (MBIP) covers Medini and Puteri Harbour. We could not read MBIP’s rate page on 13 Oct 2026. Some areas on our site fall under other councils, such as Pasir Gudang or Kulai. Ask for a recent assessment bill from the building’s management.其他市议会有各自的税率。依斯干达公主城市政厅（MBIP）管辖Medini和公主港一带，我们在2026年10月13日无法读取MBIP的税率网页。本站部分地区属于巴西古当或古来等其他市议会。请向管理处索取近期的门牌税账单。
Step 3: water tariff第三步：水费
| Ranhill SAJ categoryRanhill SAJ类别 | Rate per m³每立方米费率 | Monthly minimum每月最低收费 |
|---|---|---|
| Domestic, 0–20 m³家庭，0–20立方米 | RM1.05 | RM10.50 |
| Domestic, 21–35 m³家庭，21–35立方米 | RM2.35 | |
| Domestic, above 35 m³家庭，35立方米以上 | RM3.50 | |
| Domestic bulk (average)家庭批量（平均） | RM2.75 | RM27.50 |
| Non-domestic, 0–35 m³非家庭，0–35立方米 | RM4.15 | RM41.50 |
| Non-domestic, above 35 m³非家庭，35立方米以上 | RM5.30 |
Rates are from Ranhill SAJ’s tariff page, checked 13 Oct 2026. The last change took effect on 1 Aug 2025. It raised the top domestic tier, the bulk rate and the non-domestic rates; the first two domestic tiers did not change (FMT, 2 Aug 2025). As a simple example, 20 m³ in a month costs RM21.00 at the first domestic tier, or RM83.00 at the non-domestic rate. Many strata buildings use a bulk meter. Ask the management which category the building is billed under, and look at a recent bill.费率取自Ranhill SAJ水费网页，2026年10月13日核对。最近一次调整于2025年8月1日生效，调高了家庭最高一级、批量水表和非家庭费率；家庭前两级没有改变（FMT，2025年8月2日）。简单例子：一个月用20立方米，按家庭第一级是RM21.00，按非家庭费率是RM83.00。很多分层大楼使用批量水表。请问管理处大楼按哪个类别收费，并查看近期账单。
Step 4: electricity tariff第四步：电费
From 1 July 2025, TNB’s domestic tariff has an energy charge of 27.03 sen/kWh for the first 1,500 kWh a month (37.03 sen above that). It adds a capacity charge of 4.55 sen/kWh and a network charge of 12.85 sen/kWh. A RM10 monthly retail charge is waived at 600 kWh or less (Energy Commission figures, reported 21 Jun 2025). For September to December 2026, the government has raised that threshold to 800 kWh, for the retail charge, the fuel adjustment and SST (The Star, 19 Sep 2026).自2025年7月1日起，TNB家庭电费的能源费为每月首1,500千瓦时每千瓦时27.03仙（超过部分37.03仙），另加容量费每千瓦时4.55仙和网络费每千瓦时12.85仙。每月用电600千瓦时或以下可豁免RM10零售费（能源委员会数据，2025年6月21日报道）。2026年9月至12月，政府把这一门槛暂时提高到800千瓦时，适用于零售费、燃料附加费和销售服务税（《星报》2026年9月19日）。
Some serviced apartments on commercial land have been connected on TNB’s commercial tariff. Focus Malaysia reported in June 2021 that TNB lets people who live in such units apply for the domestic tariff, and TNB decides each case. A 2021 High Court case found that the tariff follows how the supply is used, not the land title (law firm note). Ask the management which tariff existing units pay.部分建在商业地上的服务式公寓曾按TNB商业电费接电。据Focus Malaysia在2021年6月报道，TNB允许住在这类单位的人申请改为家庭电费，由TNB逐案决定。2021年一宗高庭案件认定，电费类别取决于电力的实际用途，而不是地契用途（律师行说明）。请问管理处现有单位按哪种电费收费。
Loans, stamp duty and foreign-buyer rules贷款、印花税与外国买家规定
- Foreigners. Johor’s usual minimum is RM1 million for strata homes, with state consent. Since 1 Jul 2025, the state approval fee is 3% of the price (for a subsale, of the JPPH value or price, whichever is higher), with a minimum of RM30,000. For a serviced apartment under RM1 million sold with state approval, the minimum is RM50,000 (PTG Johor Circular No. 3/2025). See our foreigner guide.外国人：柔佛一般规定分层住宅最低RM1百万，并须获州政府批准。自2025年7月1日起，州政府批准费为售价的3%（二手房按估价局估值或成交价两者较高者计算），最低RM3万；经州政府批准出售的100万令吉以下服务式公寓，最低RM5万（柔佛土地局2025年第3号通令）。详见外国人购房指南。
- Loans. Ask each bank whether the margin of finance or the tenure is different for a commercial-titled unit.贷款：请向每家银行询问，商业地契单位的贷款成数或年限是否不同。
- Stamp duty. Ask your lawyer whether any first-home stamp duty exemption applies to a commercial-titled unit.印花税：请律师确认首购屋印花税豁免是否适用于商业地契单位。
Questions to ask before you book订购前要问的问题
- What is the land-use category on the title?地契上的土地用途类别是什么？
- What assessment rate applies, and can I see a recent bill from a similar unit?适用哪个门牌税率？能看同类单位的近期账单吗？
- Which water and electricity tariff do existing units pay?现有单位按哪种水电费率收费？
- Does the bank treat this unit differently?银行对这个单位的贷款条件是否不同？
Many projects on our site are listed as serviced apartments or serviced residences, for example Summer Suites, Coronade Twins and Calia Residences. Browse new launches in Johor Bahru or homes near RTS Bukit Chagar.本站很多项目属于服务式公寓或服务式住宅，例如Summer Suites、Coronade Twins和Calia Residences。可浏览新山新盘或RTS武吉查卡附近住宅。
FAQ常见问题
Is a serviced apartment built on commercial land?服务式公寓是建在商业地上吗？
Usually, and NAPIC classifies serviced apartments as commercial property. Always check the title of the specific project.通常是，NAPIC也把服务式公寓归为商业产业。但请务必查看具体项目的地契。
How much higher is the assessment tax?门牌税高多少？
In MBJB’s table, serviced apartments are 0.22% and housing is 0.08%, so almost three times the rate. Other councils set their own rates.在MBJB的税率表中，服务式公寓是0.22%，住宅是0.08%，接近三倍。其他市议会有各自税率。
Is the water bill higher?水费会更贵吗？
It depends on the category Ranhill SAJ bills the account under. Domestic starts at RM1.05/m³, domestic bulk is RM2.75/m³ and non-domestic starts at RM4.15/m³.取决于Ranhill SAJ把户口归入哪个类别。家庭用水每立方米RM1.05起，家庭批量RM2.75，非家庭RM4.15起。
Is the electricity bill higher?电费会更贵吗？
Only if the unit is on a commercial tariff. Ask management what existing units pay. Residents can apply to TNB for the domestic tariff, and TNB decides (reported 2021).只有当单位按商业电费计算时才会。请问管理处现有单位的电费类别。住户可向TNB申请家庭电费，由TNB决定（2021年报道）。
Can a foreigner buy a serviced apartment below RM1 million?外国人能买100万以下的服务式公寓吗？
Johor’s usual minimum for foreigners is RM1 million. Some developers have case-by-case state approval to sell selected units to foreigners below RM1 million. On our site these thresholds run from about RM400K to RM700K, per developer sales kits. See projects foreigners can buy. Check with us and your lawyer.柔佛对外国人的一般门槛是RM1百万。部分发展商获州政府个案批准，可将指定单位以低于100万令吉售予外国人。本站所列项目的门槛约为RM40万至RM70万，依据发展商销售资料。详见外国人可购买的项目。请与我们和律师确认。
Sources资料来源
- MBJB: assessment rate by holding type (updated 13 Oct 2026)MBJB：按产业类别的门牌税率（2026年10月13日更新）
- Ranhill SAJ: water tariff (checked 13 Oct 2026)Ranhill SAJ：水费费率（2026年10月13日核对）
- FMT: new Johor water rates from 1 Aug 2025 (2 Aug 2025)FMT：柔佛新水费自2025年8月1日生效（2025年8月2日）
- SoyaCincau: TNB domestic tariff structure from July 2025 (21 Jun 2025)SoyaCincau：TNB 2025年7月起家庭电费结构（2025年6月21日）
- myTNB: official tariff pagemyTNB：官方电费页面
- Focus Malaysia: serviced apartment power tariff, domestic vs commercial (20 Jun 2021)Focus Malaysia：服务式公寓电费，家庭与商业（2021年6月20日）
- The Star: 800 kWh threshold in effect until 31 Dec 2026 (19 Sep 2026) (checked 14 Oct 2026)《星报》：800千瓦时门槛实施至2026年12月31日（2026年9月19日）（2026年10月14日查阅）
- Burgie Law: what decides TNB’s tariff category for a strata development (8 Dec 2021) (checked 14 Oct 2026)Burgie Law：分层项目的TNB电费类别如何决定（2021年12月8日）（2026年10月14日查阅）
- Malay Mail: NAPIC H1 2026, serviced apartments classified as commercial (10 Sep 2026)Malay Mail：NAPIC 2026上半年，服务式公寓归为商业（2026年9月10日）
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