Capital Gains Tax

Capital gains tax is the tax charged on the profit made when someone sells an asset — such as stock, property or a business — for more than they paid for it. Treatment varies widely: some countries tax capital gains as ordinary income, some apply a separate flat or scheduled rate, and some charge no capital gains tax at all.

The rate shown on this page is the top statutory rate on long-term capital gains for individuals holding listed securities — the one combination specific enough to compare consistently across countries, since capital gains rules otherwise vary by asset type, holding period and residency status far more than a single flat rate like VAT does. Where a country taxes these gains as ordinary income, the rate shown is that country’s top personal income rate; where gains on listed securities are exempt or the country levies no capital gains tax at all, the rate shown is 0%; either way, the country’s own note explains which applies and any conditions attached.

We currently track verified capital gains tax data for 175 of 206 countries, each sourced to that country’s own national tax authority or statutory text where fetchable, or a big-four tax guide (PWC Worldwide Tax Summaries, EY) otherwise. The landscape splits several ways: many countries tax these gains as ordinary income, a substantial number exempt individual gains on listed securities or levy no capital gains tax at all, and a few charge a final withholding tax on the sale proceeds themselves rather than the gain — each country’s own note explains which applies. The remaining 31 countries are omitted rather than guessed.