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) | % | % | % |
| 10 | 10 | 10 |
| 5 | 5 | 5 |
| 0 | 0 | 0 |
w.e.f. 1.1.2013 | |||
| 15 | 15 | 15 |
| 10 | 10 | 10 |
| 0 | 0 | 0 |
w.e.f. 1.1.2014 | |||
| 30 | 30 | 30 |
| 20 | 20 | 30 |
| 15 | 15 | 30 |
| 5 | 0 | 5 |
Important: exemptions and reliefs are available before arriving at tax payable; for details please seek professional advice |