The RPGT rate with effect from 1/1/2014

  Disposal Period
 RPGT Rates
     Companies Individual (Citizen / PR ) Individual (Non-Citizen)
  For disposals within 3 years   30%
  30%   30%
  For disposals in the 4th year
  20%   20%   30%
  For disposals in the 5th year
  15%   15%   30%
  For disposals in the 6th and subsequent years   5%   0%   30%