Real Property Gains Tax Calculator
Estimate real property gains tax by holding period and disposer category, including the retention sum your lawyer must withhold.
Calculated under Schedule 5 of the Real Property Gains Tax Act 1976. The once-in-a-lifetime exemption for a private residence is not applied automatically here. Forms CKHT 1A and CKHT 2A must be filed within 60 days of the disposal date. This is not tax advice.
This calculator estimates real property gains tax based on the acquisition price, disposal price, allowable costs, holding period and disposer category.
It also shows the retention sum your lawyer must withhold and remit to the Inland Revenue Board: 3% of the disposal price for a citizen or Permanent Resident seller, or 7% for a non-citizen.
Points to note
The once-in-a-lifetime exemption for the disposal of a private residence is not applied automatically here, because it has to be claimed and is subject to conditions. If you have never claimed it, it can make a substantial difference to your tax.
Forms CKHT 1A and CKHT 2A must be filed within 60 days of the disposal date. The disposal date is normally the date of the sale and purchase agreement, not the date the keys change hands. This is a common misunderstanding and it is how the 60-day window gets missed.
RPGT rates by disposer category
| Holding period | Citizen & PR | Company | Non-citizen |
|---|---|---|---|
| Year one | 30% | 30% | 30% |
| Year two | 30% | 30% | 30% |
| Year three | 30% | 30% | 30% |
| Year four | 20% | 20% | 30% |
| Year five | 15% | 15% | 30% |
| Year six and beyond | 0% | 10% | 10% |
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