Capital Gains on Disposal of Securities
September 7, 2024
| Holding Period | Reduced Tax Rate (%) |
|---|---|
| Where the holding period does not exceed one year | 15 |
| Where the holding period exceeds one year but does not exceed two years | 12.5 |
| Where the holding period exceeds two years but does not exceed three years | 10 |
| Where the holding period exceeds three years but does not exceed four years | 7.5 |
| Where the holding period exceeds four years but does not exceed five years | 5 |
| Where the holding period exceeds five years but does not exceed six years | 2.5 |
| Where the holding period exceeds six years | 0 |