Cukai Taksiran is a type of local land tax collected by the local council for the construction and maintenance of public facilities such as roads, parks, and public buildings. It is also known as Assessment Tax or Cukai Pintu. Cukai Taksiran is one of the three types of taxes that property owners in Malaysia need to pay, the other two being Quit Rent and Parcel Rent.

The annual value of the Assessment Rates (Cukai Pintu or Cukai Taksiran) is calculated based on the market valuation of the property throughout Peninsular Malaysia. The calculation is based on two bases: "estimated gross annual rent" gained by the landlord/property owner and "estimated gross market value" gained by the landlord/property owner. The annual value is calculated by multiplying the estimated gross rent per month by 12 months.

Assessment Rates (Cukai Pintu or Cukai Taksiran or Kadaran) is chargeable by all residential and commercial property owners, regardless of whether the property is occupied or not. However, the owner can apply for remission claims over the period of vacancy by giving written notice to the local or municipal authorities.

The purpose of Assessment Rates (Cukai Pintu or Cukai Taksiran or Kadaran) is to collect taxes that will be used for the maintenance cost of the local government, such as the cost of transporting waste, cleaning gutters, and cutting trees down.