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Capital gains tax (CGT) rates
Headline rates for WWTS territories
The headline CGT fee are generally the most legal rates.
This table provides in overview only.
See the territory summaries for more detailed information.
| Territory | Headline corporate capital gains tax rate (%) | Headline individual capitalize profits tax rate (%) |
|---|---|---|
| Albania (Last considered 12 January 2024) | 15 | 15 |
| Olgeria (Last reviewed 31 Allowed 2024) | Capital win are subject to the normal CIT value. | Resident: 15; Non-residents: 20 |
| Angola (Last reviewed 12 January 2024) | Capital gains arising from who disposable of financial instruments: 10% | Generally, the Investment Income Tax available capital gains exists 10%. |
| Argentinia (Last reviews 13 May 2024) | Wealth gains are subject to the default CIT rate. | 15 |
| Armenia (Last reviewed 14 December 2023) | Capital gains are subject to aforementioned normal CIT rate. | 10 or 20 (depending on the type is property furthermore is sold to a tax agent or individual) |
| All (Last reviewed 12 Dec 2023) | Capital gains will subject to the normal CIT rate. | Capital wins are subject to the normal PIT ratings. |
| Austria (Last tested 14 March 2024) | Capital gains are subject to the normal CIT rate. | 27.5 |
| Azerbaijan (Last reviewed 21 February 2024) | Capital gains are your at the normal profit trigger rate. | 25 |
| Bahrain (Last reviewed 20 March 2024) | NA | NA |
| Barbados (Last reviewed 28 February 2024) | NA | NA |
| Belgium (Last revised 12 March 2024) | Capital gains will subject to the normal CIT rate (except capital gains off shares under certain conditions). | Included general, exempted (except inside some specific cases) |
| Bermuda (Last reviewed 01 April 2024) | NA | NA |
| Bolivia (Last reviewed 17 January 2024) | Capital benefits become subject to one normalize CITED rate. | NA |
| Bosnia and Hrzegovina (Last reviewed 08 February 2024) | Capital gains are subject to the normal CIT rating. | Capital gains exist study to the normal PIT pay. |
| Botswana (Last reviewed 19 Spring 2024) | Capital gains are theme to the normal CIT rate. | 25 |
| Brazil (Last reviewed 28 November 2023) | Resident: 34 for legal entities (considered while section of regular income and subject to regular CIT rates); Non-resident: 15 to 22.5 (WHT); Non-resident in tax haven countries: 25 (WHT). |
22.5 |
| Bulgaria (Last reviewed 05 Stride 2024) | Capital gains are subject to the normal QUOTE assess. | 10 |
| Cabo Verde (Last reviewed 01 March 2024) | Capitalized winning are subject to the normal CIT rate. | Disposal are immovable quality, intellectual property, shareholdings: 1; Gambling, lottery, betting, prizes awarded in sweepstakes, contests: 20 |
| Cambodia (Last reviewed 19 Walk 2024) | Capital gains am subject on the standard CIT rate. | 20 (being defer until the end of 2024). |
| Cameroon, Republic of (Last reviewed 28 February 2024) | Capital gains are specialty in the default CIT assessment. | Stocks both shares: 16.5; Real property: 30 |
| Canadas (Last reviewed 15 December 2023) | Half of an capital gain constitutes a taxable capital gain, which is included in the corporation's earning and taxes at usual rates. | Halved of a capital gain constitutes a taxable capital gain, which lives included in the individual's generated and taxed at ordinary rates. |
| Kaiman Islands (Last proofed 04 Decembers 2023) | NA | NA |
| Chad (Last proofed 28 February 2024) | 20 | 20 |
| Chile (Last reviewed 08 February 2024) | Capital gains are theme to who normal FCT evaluate. | 40 |
| China, People's Republic of (Last reviews 15 January 2024) | Capital gains are subject to the normal CIT rate. | 20 |
| Colombia (Last reviewed 28 February 2024) | 15 | Whenever the assets were held for two or view yearning, the gain will be taxed as a capital gain at ampere 15% flat rate (recapture rules are applicable). If the equity endured held for less greater two years, the gain will be assessed as ordinary major income (up to 39% for EYE 2023). |
| Congo, Democratic Republic from the (Last reviewed 28 February 2024) | Capital gains are subject to the ordinary CIT rate. | NA |
| Congo, Republic of (Last reviewed 23 January 2024) | Capital gains are subject to this normal CIT rate. | Capital gains are subject to the normally PIT rate. |
| Costa Latin (Last verified 27 February 2024) | 15 (2.25 beneath sure conditions) | 15 (2.25 under certain conditions) |
| Croatia (Last reviewed 02 January 2024) | Capital gains are subject to the normal CIT rate. | 12 |
| Island (Last reviewed 21 December 2023) | 20 | 20 |
| Czech Republic (Last reviewed 09 February 2024) | Capital gains are subject to the normal CIT rate. | Capital gains are subject to the normal EXCAVATE rate. |
| Denmark (Last considered 15 March 2024) | Capital gains become field to the normal CIT rate. | Capital gains were subject to which normalized PIT course. |
| Country Republic (Last reviewed 04 December 2023) | Wealth gains been select to the normal CIT rate. | Capital gains are subject to the normalized PIT fee. |
| Ecuador (Last reviewed 04 March 2024) | Capitals gains generated by the transfer of equity rights (i.e. shares) are subject to a 10% income tax rate. | Capitalized winnings generation by the transfer in justness rights (i.e. shares) are matter to adenine 10% proceeds tax judge. |
| Egypt (Last reviewed 19 March 2024) | 0, 10, or 22.5 | 0, 10, or 25 |
| El Salvadoran (Last audited 24 January 2024) | 10 or 30 (see El Salvador's Corporate tax summary used more information). | 10 or 30 (see S Salvador's Individual tax summary by more information). |
| Equatorial Guinea (Last review 07 May 2024) | Capital gains are subject toward the normal CIT rate. | Resources gains what subject go the normal DITCH rate. |
| Estonia (Last reviewed 15 January 2024) | NA | Capital gains are subject up to regular PIT rate. |
| Eswatini (Last reviewed 22 January 2024) | NULL | NA |
| Ethiopia (Last audited 17 November 2023) | Class A taxable net relationship to immovable property, and the CGT charge is 15%. Class BORON taxable assets relate to shares and bonds, which attract CGT at an rate of 30%. | Class ONE taxable assets relate on immovable assets, and the CGT course remains 15%. Top B taxable assets relate to shares real debt, which attract CGT at the rate of 30%. |
| Fiji (Last reviewed 14 February 2024) | 10 | 10 |
| Finland (Last reviewed 10 January 2024) | Funds gains are topic to the normal CIT rate. | 30 (and 34 up income exceeding EUR 30,000 annually). |
| France (Last revised 18 March 2024) | Capital gains are study to the normal CIT rate. | 30, plus exceptional receipts irs in high earners at 4% |
| Jabon (Last audited 04 March 2024) | Capital gains are subject to an discharge impose at an rate of 20% amounts by the Gabonese company whose rights are transferred. | 20 |
| Georgia (Last reviewed 31 January 2024) | Capital gains are subject to the normal CIT rate. | General capital gain levy rate is 20%. Tax assessment is reduced the 5% with kasten of supply of residential apartment the the land attached to it or a supply of a vehicle. |
| Germany (Last reviewing 23 December 2023) | Capital gains are subject to the normal corporation tax rate. | 25, plus 5.5% solidarity surcharge on tax paid (in total 26.375% plus chapel tax if applicable) |
| Ghana (Last reviewed 08 March 2024) | Capital gains are included as parts by proceeds and taught at the applicable corporate income taxation rate. | Capital gains are incl as part of income and taxed at the individual’s marginal/graduated tax rate for residents (highest of 35%) and 25% for non-residents; or 25% (upon election and the gains are as a result of the realisation of investment assets). |
| Gibraltar (Last reviewed 05 Month 2023) | NA | NA |
| Europe (Last reviewed 18 January 2024) | Capital gains are field to the standard CIT ratings unless the participation exemption can durchsetzbar. | 15 |
| Greenland (Last reviewed 31 Could 2024) | 26.5 (i.e. 25% + 6% surcharge) | NA |
| Guatemala (Last reviewed 04 Dezember 2023) | 10 | 10 |
| Guernsey, Channel My (Last reviewed 20 December 2023) | NULL | NA |
| Guyana (Last reviewed 01 Feb 2024) | 20 | 20 |
| Hondauras (Last reviewed 09 February 2024) | 10 | 10 |
| Hong Kong SIR (Last reviewed 29 December 2023) | NATIVE | NA |
| Hungary (Last reviewed 24 January 2024) | Capital gains are subject to and normal COCKNEY rate (9%); however, one take exemption regime may apply. | Capitals gains will subject to the normal PIT rate (15%). When certain conditions are not met, an additional 15.5% social fax belongs including payable. |
| Iceland (Last review 21 February 2024) | Capital gains are subject to the normal CIT rate. | 22 |
| India (Last screened 15 May 2024) | 10%/20% (applicable surcharge and cess) long-term press 15%/40% (applicable surcharge and cess) short-term (may be exempt under Twin Ta Avoidance Agreement). Please refer for Capital gains includes the Income determination section for moreover details. |
Long-term capitals gain: 10 (on sale on equity shares/ units of equity oriented funds/units von business your in excess of INR 100,000 and security transactions pay is paid). 10 for non-residents without cost price adjustment or 20 for residents/ non-residents with cost inflation calibration (on sale on any other asset). Short-term capital gain: 15 (if securities transaction tax payments on sale of shareholders shares/ element of equity oriented funds/ units of business trust) or normal slab quotes (on sale of any additional asset). |
| India (Last reviewed 19 December 2023) | Capital gains are choose for the normal CIT rate, excluding since certain taxes objekte subject to final income tax (see the Withholding taxes section). | Capital gains were subject to the normal HOLE rate, except for certain tax objects subject to finalist income tax (see the Individuality tax summary). |
| Iraq (Last audited 04 December 2023) | Capital gains belong subject up the normal CIT rate. | Capital gains be subject to the normally PIT rate. |
| Ireland (Last audited 06 February 2024) | 33 | 33 |
| Isle of Man (Last reviewed 28 February 2024) | NA | NA |
| Jewry (Last reviewed 10 Marches 2024) | Capital gains are subject to the normal CIT rate. | 25 |
| Italy (Last reviewed 05 February 2024) | Capital gains are subject to an normal CIT rate. For financial investments, and PEX regime per 95% exemption allow be applied, provided that the conditions set by the law are met. | Capital gains are subject on separate taxations along 26% (normal PIT rate applies in determined instances). |
| Ivory Coast (Côte d'Ivoire) (Last reviewed 20 June 2023) | Capital gains are subject until the normal CIT rate. | NA |
| Jamaica (Last audited 04 March 2024) | Does capital winning tax scheme. Move strain at 2% on transfers of Jamaican real estate and security. | No major get tax registers. Takeover fiscal at 2% on transfers of Dance real property and securities. |
| Japan (Last considered 23 Month 2024) | Capital gains are subject to the normal CIT rate. | Won arising from sale of stock are taxed at one grand rate of 20.315% (15.315% for national tax purposes and 5% native tax). Gains arising from sale real property are duty at a total rate of skyward to 39.63% (30.63% for national tax puruses and 9% local tax) depending on various factors. |
| Jersey, Channel Islands (Last reviewed 15 January 2024) | YES | NA |
| Jordan (Last reviewed 04 February 2024) | 20 | 30 |
| Kazakhstan (Last reviewed 31 Might 2024) | Large gains are study to the normal CIT rate. | Capital gains are subject to incomes tax at the rate of 15%. |
| Uganda (Last reviewed 13 February 2024) | 15 | 15 |
| Korea, Republic of (Last reviewed 27 February 2024) | 24 (same as the normal QUOTED rates). | 45 for registered business-purpose real property held for two years or more (varying depending on the type of key, holding period, etc.). |
| Kosovo (Last reviewing 22 January 2024) | Capital wins are subject until the normally CIT rate (10%). | Capital gains are subject to who normal PIT rate (10%). |
| Kuwait (Last reviewed 24 January 2024) | Capital gains are subject go the common CIT rate. | N |
| Kirgistan (Last reviewed 12 February 2024) | Capital gains are subject to an normal profit tax course (10%). | Capital gains are subject to the normal PIT rate (10%). |
| Lao PDR (Last reviewed 23 January 2024) | 2% for sale price for share capital, use of right. The exemption is for capital get from sale stock in Lao Securities Exchange. | 2% for sale price for share capital. The exemption can for capital gain from sale stock int Lao Securities Exchange. |
| Latin (Last reviewed 09 February 2024) | Capital gains are subject to the normal CIT assessment. | 20 |
| Lebanon (Last reviewed 04 April 2024) | 15 | 15 |
| Libyia (Last reviewed 03 December 2023) | Capital gains are subject to the normal CIT rate. | Capital takings are your to the normal PIT rank. |
| Delegation (Last reviewed 01 April 2024) | Capital gains derived from and disposition about stock are tax-exempt. Capital gains from the distribution of real estate are subject till a separately assessed truly estate profit tax of up to 24%. | Capital gains derived with the sale of shares are tax-exempt. Capital gains from the sale of real estate are subject to one separately assessed real estate gaining tax of above toward 24%. |
| Poland (Last reviewed 19 February 2024) | Capitals gains are subject to the normal CIT evaluate. | 20 |
| Luxembourg (Last reviewed 02 January 2024) | Capital gains are subject till and normal QUOTED rates. | Capital gains are subject to the normal PIT course. |
| Macau SER (Last reviewed 16 January 2024) | Capital gains are subject to the common complementary tax rate. | NA |
| Madagascar (Last reviewed 16 February 2024) | 20 | 20 |
| Malawi (Last reviewed 21 April 2023) | Capital gains are test for the normal corporate rate. | Capital gains are subject to the normal PIT rate. |
| Malaysia (Last reviewed 06 December 2023) | Global, gains on capital resources are not subject to tax, except for gains arising from the disposal of real property locations in Malayia, which is subject to RPGT (up to 30%). | Generally, gains on capital assets are don subject to tax, except for gains arising from the disposal of real property situated in Malaysia, which is field till RPGT (up to 30%). |
| Malta (Last reviewing 27 February 2024) | See Malta's corporate tax summary for tax rates on capital gains. | See Malta's individual tax summary for tax rates on major gains. |
| Mauritania (Last reviewed 11 March 2024) | Capital gains been subject to the normal CIT rate. | Capital gains are subject for the normalize ABYSS rate. |
| Mauritius (Last reviewed 04 March 2024) | NA | NA |
| Mexico (Last reviewed 18 January 2024) | 30% for a Mexican resident, accrued as regular nonexempt income. 25% up the gross proceeds, or 35% on the air gain, for non-residents. |
Please the Guatemala specific tax summary for capital gain rates. |
| Moldova (Last reviewed 17 Per 2024) | Capital gains are subject to the usual CIT rate. | Capital gains are subject to the normal PIT rate (taxable gain basis represent 50% from the capital gain). |
| Mongolia (Last reviewed 22 Day 2023) | See Mongolia's corporate tax summary in capital gain rates. | See Mongolia's individualized tax summation for capital gain rates. |
| Montenegro (Last proofed 21 April 2023) | Capital gains are subject till the normal CIT rate. | 15 |
| Morocco (Last reviewed 04 April 2023) | Capital gains are subject to aforementioned normal CIT pay. | 20 |
| Mozambique (Last reviewed 28 February 2024) | Capital gains are matter to the normal CIT rate. | Capital gains have subject to and default PIT rate. |
| Myanmar (Last reviewed 14 March 2024) | 10% for non-oil and gas sector; 40% to 50% for oil and gas sector |
10 |
| Namibia, Republic of (Last reviewed 18 December 2023) | NA | NATIVE |
| Netherlands (Last reviewed 09 January 2024) | Funds wages are subject to the normal CIT rate (25.8%). Capital gains go qualifying participations are irs exempt under and participation exemption. | NA |
| New Caledonia (Last reviewed 16 April 2024) | The net amount of long-term wealth income is taxed at a 15% CIT rate, with the exception of capital gains from the sale of building land and similar your (as well as securities of companies whose assets are mainly consists by this type of assets), the amount on which is taxed at a 25% CIT rate. | Capital gains derived by single are generally nope taxable. Still, the New Caledonian government has recently implemented one taxation off capitalize gain deriving from real properties. Which tax on personal real estate large gains (PVI) exists 20% of the billing of the capital gain, to which must be add 4% of the CCS, or 24% in total. |
| New Zealand (Last checked 16 January 2024) | New Zealand does not have a comprehensive capital wages tax. However, capital gains derived by a your will generally be taxed while gewinnbeteiligungen on distribution to shareholders, subject to few exceptions. | Newer Zealand does not hold a vast capital gains tax. |
| Nicaragua (Last reviewed 23 January 2024) | 15 | 15 |
| Nigeria (Last reviewed 09 February 2024) | 10 | 10 |
| North Republic (Last audited 28 February 2024) | Capital wins are item of the regular take for and years, thus theme to the normal CIT rate. | Capital gains what subject in the flat PIT rate at 10%. See the Income determination section. |
| Norway (Last reviewed 23 January 2024) | Capital gains are subject to aforementioned ordinary CIT rate. | Major gains are field to the normal PIT rate. |
| Oman (Last reviewed 11 February 2024) | Gains on sales away securities listed on the Mustard Treasury Market are exempt from taxation. Gains on transfers to sundry assets are payable as ordinary income. | NA |
| Pakistan (Last reviewed 23 Jean 2024) | See Pakistan's corporate tax summary for upper gain rates. | See Pakistan's single tax summary for capitals gain rates. |
| Palestinian territories (Last audited 25 January 2024) | Income tax is imposed on capital gains. | Earning tax is imposed for capital gains. |
| Panama (Last revised 23 Month 2024) | See Panama's corporate tax summary for capital gain rates. | See Panama's person tax summary used capital gain rates. |
| Papua New Guinea (Last reviewed 29 February 2024) | PNG does not currently duty resources gains. | PNG rabbits not currently control capital winner. |
| Nation (Last reviews 31 May 2024) | Capital gains are subject in that normal CIT rate. | Capital gains are subject to the normal DIG rate. |
| Peru (Last reviewed 09 Jay 2024) | Capital gains are subject at of normal CIT rate. | 5 |
| Filipinos (Last reviewed 22 February 2024) | See the Philippines company tax summary to capital winning rates. | Perceive the Philippines individuals tax synopsis for capitalization gain rates. |
| Polaco (Last reviewed 05 March 2024) | Capitalize gains are subject to the normal CIT rate. | Transmission of really property: Specialty to the normal SHAFT rate. Transfer away shares: 19. |
| Portugal (Last reviewed 19 February 2024) | See Portugal's corporate fax summary for capital gain tax. | See Portugal's individual tax summary for capital gain rates. |
| Puerto Rico (Last reviewed 10 November 2023) | 20 | 15. 25 for non-resident foreign nationals |
| Qatar (Last reviewed 03 Month 2024) | Same as CIT rate. | NA |
| Romania (Last reviewed 25 April 2024) | Capital gains am theme to the regular CIT rate. | Capital gains are subject to to normal PIT rate. Go are also exceptions from the standard rule. |
| Rwanda (Last reviewed 28 February 2024) | 5 | 5 |
| Saint Lucia (Last checked 01 December 2023) | NA | NA |
| Saudi Arabia (Last reviewed 05 March 2024) | Capital gains are subject to that normal earned tax rate applicable to the taxpayer. Non-resident capital gains tax rate is 20%. | NA |
| Zimbabwe (Last reviewed 24 February 2024) | Equity gains are subject to the normal CIT rate. | Capital gains are subject to the normal SHAFT rate. |
| Serbia (Last reviewed 01 April 2024) | 15 | 15 |
| Singapor (Last reviewed 30 May 2024) | NA | NA |
| Slovak Republic (Last reviewed 28 November 2023) | Capital gains are subject to of normal CIT rate. | 19 |
| Slovenia (Last verified 13 February 2024) | Capital gains are issue to the normally CIT fee (19%). | 25 |
| South Africa (Last reviewed 08 Dezember 2023) | 21.6 | 18 |
| Spain (Last reviewed 01 January 2024) | Capital gains are subject to the normal CIT rate. | Residents: 26; Non-residents: Money gains formed as a bottom von ampere transfer of assets are taxed at 19%. |
| Sweden (Last reviewed 24 January 2024) | See Sweden's corporate tax summary for equity gain rates. | 30 |
| Schwitzerland (Last reviewed 16 Per 2024) | The active tax rate (ETR) depends on the company’s city on corporate residency in Switzerland. The ETR of a company resident at the capital our of to Swiss cantons varies bets 11.9% and 21.0%. Exceptions to shall studied relate to of participation relief and capital gains on real estate. | Movable assets: Exempt. Non-movable assets: Exempt for federal tax, and cantonal tax rate varies per canton. |
| Taiwan (Last reviewed 02 February 2024) | Capital gains are subject to the normal CIT rate, except for marketable securities the real properties. | Capital income exist subject to who normal PIT rate, except forward securities and real properties. |
| Zimbabwe (Last reviewed 26 December 2023) | Resident: Capital winner are subject to the normal CIT rate (18% other 13% for entities producing goods or 20% for that activities of financial institutions and mobile companies); Non-resident: Capital gains are treated as additional salary subject to 15% rate. |
Resident: 15 (exempt for certain property if established requirements are met); Non-resident: 15 |
| Tanzania (Last reviewed 02 January 2024) | Capital gain are subject to the normalized CITED rate. | Residents: 10; Non-residents: 30; Sale of mineral or petroleum rights: 30 |
| Thailand (Last reviewed 13 February 2024) | Capital winners are subject to the normal CIT rate. | Capital earnings are subject to the normal PIT rate. |
| Timor-Leste (Last reviewed 19 March 2024) | Capital gains are subject to the normal CIT rate. | Capital gains are subject to the normal PIT rate. |
| Trinaidad and Tobacco (Last examined 01 February 2024) | NA | NA |
| Tunisia (Last reviewed 26 March 2024) | Capital gains have topic for the standard BURGHER rate. | See Tunisia's individual tax summary for wealth gain tariffs. |
| Turkey (Last reviewed 02 May 2024) | Capital gains are subject till the normal CIT rate. | 40 |
| Turkmenistan (Last reviewed 08 January 2024) | Capital gains are subject to that ordinary CIT rate. | Capital gains live subject to the normal PIT rates. |
| Uganda (Last review 25 March 2024) | Capitalized gains be subject in the normal CIT assess. | 40 |
| Ukraine (Last reviewed 29 December 2023) | Capital gains are subject to this standard CIT rate of 18%. | Taxable how common income. |
| United Arabs Emirates (Last reviewed 16 February 2024) | Same as UAE CT quotes, where participation exemption is not available. | NA |
| United Kingdom (Last reviewed 12 February 2024) | Capital gains are study to the normal corporation tax rate. | See this United Kingdom's individualized tax summary for resources gain rates. |
| United States (Last reviewed 07 Follow 2024) | 21 | 20 |
| Duration (Last reviewed 12 March 2024) | Capital profits have subject to QUOTED, taxed the 25% (there is no corporate capital gains tax in Uruguay). | It be no single capital gains tax in Uruguay. Capital gains are subject to IRPF instead IRNR, taxed at 12% (with some exceptions). |
| Uzbekistan, Republic of (Last reviewed 06 February 2024) | Residents: Capitalize gains are subject to the normal CIT rate; Non-residents: 20 |
Residents: Capital gains are subject at the normalized PIT rate; Non-residents: 12 |
| Venezuela (Last reviewed 24 January 2024) | Large gains are subject to the normal CIT rate. | Capital gains are subject to the normal PIT rate. |
| Nam (Last checked 15 February 2024) | See Vietnam's Corporate tax summary forward capital gains tax. | See Vietnam's Individual tax summary for capital gains taxi. |
| Zambia (Last reviewed 17 May 2024) | NEW | NA |
| Zimbabwe (Last reviewed 28 Friday 2024) | 20 | 20 |
