All gains accruing to a taxpayer from the sale, lease or other transfer of proprietary rights in a chargeable interest are subject to a capital gains tax. Such chargeable assets may be corporeal or incorporeal and it does not matter that such asset is not situated in the state/country. However, where the taxpayer is a non-resident company or individual, the tax will only be levied against the amount received or brought into the state/country.

The current rate is 10% of Gains on disposal of chargeable assets after deducting the following allowable expenses/expenditures
 a. Cost of acquisition of assets

 b. Cost enhancement of value of the assets and or cost of bringing the assets to a 

     saleable condition.

 c. Incidental costs such as advertisement, legal fees etc.
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