Calculation steps
- proceeds from sale (sale price)
- Less: original purchase cost
- Less: improvement and sale expenses
- Less: inflationary amount (exemption)
- Equivalent: taxable real capital gain
rate no
Real capital gain for an individual: 25%. For a substantial shareholder (10%+): 30%. For the company: 23%.
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.