Countries with no capital gains tax

77 countries are verified to charge no tax on an individual’s capital gains from listed securities — the top statutory rate on long-term capital gains for individuals holding listed securities is 0%. Each is a verified absence rather than a gap: every row carries its own citation and as-of date on its country page, the same as a positive rate would.

A 0% rate can mean different things country to country — some levy no capital gains tax at all, some exempt gains on listed securities specifically, and some tax these gains as ordinary income at a rate that happens to be zero — so see each country’s own page for which applies.