|
Disposal Period
|
RPGT Rates
|
||
|
Individual
|
Company
|
Foreigner
|
|
|
Disposed within 3 years
|
30%
|
30%
|
30%
|
|
Disposed in 4th year
|
20%
|
20%
|
30%
|
|
Disposed in 5th year
|
15%
|
15%
|
30%
|
|
Disposed in 6th and
subsequent years
|
0%
|
5%
|
5%
|
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