RPGT 2014 tier rates for all three (3) groups are tabulated in the table below. | Holding Period | Citizen or Permanent Resident | Company | Non-Citizen or Non-Permanent Resident | | within 1 year | 30% | 30% | 30% | | within 2 years | 30% | 30% | 30% | | within 3 years | 30% | 30% | 30% | | within 4 years | 20% | 20% | 30% | | within 5 years | 15% | 15% | 30% | | Beyond 5 years | 0% | 5% | 5% |
2. ExemptionAs per Schedule 4 of the Real Property Gains Tax Act 1976 individual can obtain RPGT exemption base on the following. - Disposal of one residential property once in a lifetime.
- Transfer as gifts in between family members. This exemption is only applicable for transfer in between husband and wife, parent and child, grandparent and grandchild. Take notes that transfer between sibling, brothers or sisters are not applicable.
- Waiver Exemption equivalent to 10% of chargeable gains or RM10,000 whichever is higher is not taxable. Prior to 1 Jan 2010, the exemption was equal to RM5,000 or 10% of the chargeable gain, whichever was greater.
| 
发表于 13-1-2015 10:30 PM
楼主
，因为既然已经决定要割就不要再比较两国之间的利害了
。不要拉别人赞同你的决定.gif)
。
本周最热论坛帖子
1715 
51
