Building category – 5% (straight-line) on assets in
the permanent building category with a useful life of
20 years; or 10% (straight-line) on assets in the non-
permanent building category with a useful life of ten
years. Included in the cost of the buildings is the Duty
on the Acquisition of Land and Building Rights (Bea
Pengalihan Hak atas Tanah dan Bangunan/BPHTB).