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% |