can anybody tell me the gain of this transistor for 0.15 amp collector current?

Your fan takes the current it needs to run. Please forget the 150mA for a while. (startup current is probably 500mA+)
Go for a low resitor value to avoid transistor heat_up.
Run PWM as you've planned. dont forget the diode parallel to the fan. (kathode to 12V)

edited current...