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Property Gain Tax

Disposal PeriodDisposer
Other than company and
other than Non-Citizen
and Non-Permanent
resident individual
Non-Citizen and Non-Permanent
resident individual
Company
Within 1 year After the
Date of Acquisition
30%30%30%
Within 2 year After the
Date of Acquisition
30%30%30%
Within 3 year After the
Date of Acquisition
30%30%30%
Within 4 year After the
Date of Acquisition
20%30%20%
Within 5 year After the
Date of Acquisition
15%30%15%
Within 6 year After the
Date of Acquisition and
Subsequent Years
5%10%10%

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