How to calculate RPGT (Real Property Gains Tax)?如何计算RPGT(房地产增值税)
STEP 1:
Chargeable Gain = Disposal Price (Selling Price of Property) – Purchase Price
应付收益 = 处置价格(物业的销售价格)– 购买价格
STEP 2:
Net Chargeable Gain = Chargeable Gain – Exemption Waiver [RM10,000 or 10% of Chargeable Gain; whichever is higher] – Allowable Costs
净应付收益 = 应付收益 – 免税额 [RM10,000 或 应付收益的10%;视何者为高] – 允许费用
STEP 3:
What you need to pay = RPGT Tax Rate (based on holding period) x Net Chargeable Gain
您需要支付的费用 = RPGT税率(基于持有期限)x 净应付收益