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REAL PROPERTY GAINS TAX (RPGT) RATES
The RPGT Rates is as set out in Schedule 5 of the RPGT Act as follows:

DISPOSAL PERIOD TAX RATE (%)

PART I

PART II

PART III

Other than Part II and Part III

[eg: individual, partnership, executor of the estate of a deceased person who is a citizen or a permanent resident]

Company

[eg: company, co-operative, association, society and organisation]

Individual who is not a citizen and not a permanent resident, or an executor of the estate of a deceased person who is not citizen and not a permanent resident

1.1.2018 - 31.12.2018 w.e.f 1.12019 1.1.2018 - 31.12.2018 w.e.f 1.12019 1.1.2018 - 31.12.2018 w.e.f 1.12019
Disposal within 3 years after the date of acquisition
30
30
30
30
30
30
Disposal in the 4th year after the date of acquisition
20
20
20
20
30
30
Disposal in the 5th year after the date of acquisition
15
15
15
15
30
30
Disposal in the 6th year after the date of acquisition
0
5
5
10
5
10

The tax rate for disposal of asset before 1.1.2018, reference can be made to the RPGT Guidelines

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Updated : : 2019-06-17 19:44:12

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