|RPGT RATE||Individuals (Citizen & Permanent Residence)||Individuals (Non-Citizens & Foreigners)||Companies|
|Disposal in 1st year||30%||30%||30%|
|Disposal in 2nd year||30%||30%||30%|
|Disposal in 3rd year||30%||30%||30%|
|Disposal in 4th year||20%||30%||20%|
|Disposal in 5th year||15%||30%||15%|
|Disposal in 6th year and beyond||5%||10%||10%|
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