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REAL PROPERTY GAINS TAX ( RPGT )
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RPGT RATE
INDIVIDUAL (CITIZEN & PERMENANT RESIDENCE)
INDIVIDUAL (NON- CITIZEN & FOREIGNER)
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%
15%
Disposal in 6th year and beyond
5%
10%
5%
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