Capital Gains on Disposal of Immoveable Property Tax Calculator 2025
| Holding Period | Open Plots | Constructed Property | Flats |
|---|---|---|---|
| ≤ 1 Year | 15% | 15% | 15% |
| > 1 Year, ≤ 2 Years | 12.5% | 10% | 7.5% |
| > 2 Years, ≤ 3 Years | 10% | 7.5% | 0% |
| > 3 Years, ≤ 4 Years | 7.5% | 5% | 0% |
| > 4 Years, ≤ 5 Years | 5% | 0% | 0% |
| > 5 Years, ≤ 6 Years | 2.5% | 0% | 0% |
| > 6 Years | 0% | 0% | 0% |
