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Property Gain Tax

Disposal Period Disposer
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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