Real Property Gains Tax (RPGT)
RPGT RATE | Individuals (Citizen & Permanent Residence) | Individuals (Non-Citizens & Foreigners) | Companies |
Disposal in 1st year | 30% | 30% | 30% |
Disposal in 2nd year | 30% | 30% | 30% |
Disposal in 3rd year | 30% | 30% | 30% |
Disposal in 4th year | 20% | 30% | 20% |
Disposal in 5th year | 15% | 30% | 15% |
Disposal in 6th year and beyond | 5% | 10% | 10% |
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