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Real Property Gains Tax (RPGT) – OBB Consultancy Sdn. Bhd. OBB Consultancy Sdn Bhd - Always On The Lookout For A Better Way

产业盈利税

RPGT

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产业盈利税

  • 产业盈利税 (Real Property Gains Tax,简称RPGT)是对以下项目产生的收益征税:
    • 不动产,定义为位于马来西亚的任何土地;
    • 位于马来西亚的土地或土地上的任何权益、选择权或其他权利;
    • 一家以房地产作为核心业务的房地产公司(Real Property Company,简称RPC) 出售股份的收益。
  • RPC是持有不动产或股份的价值,不少于公司有形资产总值75%的公司。
  • 转移资产所有权所获得的收益将会被征收产业盈利税。

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