The Real Property Gains Tax (RPGT) has been re-introduced with effect from 1 January 2010. Gains arising from the disposal of real property and any interest, option or other right in or over such land or shares in real property companies (collectively known as chargeable assets) would be subject to RPGT.
With effect from 1 January 2013, the RPGT rates have been revised. Please refer to the table below for both the old and current tax rates: