Tax Rate 税率

Income Tax 所得税 
 
 
 
 
Withholding Tax 预扣税  
Goods and Service Tax 消费税 
Real Property Gain Tax 房地产收益税w.e.f. 1.1.2012


Company
 公司
Resident
Individual
本地居民 
Non-Resident
Individual
非本地居民
Date of disposal (from purchase date) 出售日期(购买日算起)%%%
  • within 2 years   两年内                           
101010
  • after 2 yearsw but within 5 years 不超过5年
555
  • after 5 years 5年后
000
 w.e.f. 1.1.2013
  • within 2 years 两年内       
151515
  • after 2 yearsw but within 5 years 不超过5年
101010
  • after 5 years  5年后
000

w.e.f. 1.1.2014
  • within 3 years 三年内  
303030
  • in 4th year 第4年 
202030
  • in 5th year 第5年 
151530
  • after 5th year 5年后
505

 

Important: exemptions and reliefs are available before arriving at tax payable; for details please seek professional advice