Real Property Gains Tax (RPGT)

RPGT RATEIndividuals (Citizen & Permanent Residence)Individuals (Non-Citizens & Foreigners)Companies
Disposal in 1st year30%30%30%
Disposal in 2nd year30%30%30%
Disposal in 3rd year30%30%30%
Disposal in 4th year20%30%20%
Disposal in 5th year15%30%15%
Disposal in 6th year and beyond5%10%10%

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