Capital Gains Tax by Country 2025

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Country
Corporate Capital Gains Tax Rate
Individual Capital Gains Tax Rate
United Arab Emirates0%0%
Switzerland0%0%
Gabon0%20%
Tajikistan0%0%
Brazil0%22.5%
Papua New Guinea0%0%
Azerbaijan0%25%
Kyrgyzstan0%0%
Maldives0%0%
Saudi Arabia0%0%
Chile0%40%
Macau0%0%
Italy0%0%
China0%20%
Japan0%0%
DR Congo0%0%
Turkey0%40%
Germany0%0%
Thailand0%0%
Tanzania0%0%
United Kingdom0%0%
France0%0%
Uganda0%40%
Spain0%0%
Algeria0%0%
Iraq0%0%
Argentina0%15%
Morocco0%20%
Poland0%0%
Mozambique0%0%
Peru0%5%
Ivory Coast0%0%
Cameroon0%0%
Venezuela0%0%
Australia0%0%
Malawi0%0%
Kazakhstan0%0%
Senegal0%0%
Romania0%0%
Cambodia0%0%
Bolivia0%0%
Tunisia0%0%
Dominican Republic0%0%
Czech Republic0%0%
Israel0%25%
Austria0%28%
Turkmenistan0%0%
Libya0%0%
Paraguay0%0%
Bulgaria0%10%
Republic of the Congo0%0%
Denmark0%0%
Finland0%0%
Norway0%0%
Slovakia0%19%
Mauritania0%0%
Kuwait0%0%
Croatia0%0%
Georgia0%0%
Bosnia and Herzegovina0%0%
Moldova0%0%
Armenia0%0%
Lithuania0%20%
Botswana0%25%
Equatorial Guinea0%0%
Latvia0%20%
Timor-Leste0%0%
Luxembourg0%0%
Montenegro0%15%
Cape Verde0%0%
Iceland0%22%
Taiwan0%0%
Greece0%15%
Indonesia0%0%
Belgium0%0%
Hungary0%0%
Netherlands0%0%
Slovenia0%25%
Ukraine0%0%
Uzbekistan0%0%
Jamaica0%0%
New Zealand0%0%
Zambia0%0%
Hong Kong0%0%
Singapore0%0%
Namibia0%0%
Bahrain0%0%
Trinidad and Tobago0%0%
Estonia0%0%
Mauritius0%0%
Eswatini0%0%
Barbados0%0%
Saint Lucia0%0%
Isle of Man0%0%
Cayman Islands0%0%
Bermuda0%0%
Gibraltar0%0%
Palestine0%0%
Canada0%0%
Malaysia0%0%
Oman0%0%
Ethiopia0%0%
Uruguay0%0%
Qatar0%0%
Ecuador0%0%
Liechtenstein0%0%
Angola0%0%
North Macedonia0%0%
Ghana0%0%
Malta0%0%
Ireland33%33%
Greenland0%0%
South Africa21.6%18%
Vietnam20%0%
Madagascar20%20%
Chad20%20%
Zimbabwe20%20%
Jordan20%30%
Puerto Rico20%0%
Cyprus20%20%
Guyana20%20%
Costa Rica0%0%
Nicaragua15%15%
Serbia15%15%
Lebanon15%15%
Albania15%15%
El Salvador0%0%
Sri Lanka10%10%
Guatemala10%10%
Honduras10%10%
Sweden10%30%
Portugal10%28%
Panama10%10%
Fiji10%10%
Philippines6%0%
Rwanda5%5%
Mexico0%10%
South Korea0%0%
United States21%20%
Kenya15%15%
Colombia15%0%
Pakistan5%15%
India0%0%
Myanmar0%10%
Nigeria10%10%
Mongolia0%0%
Egypt0%0%
  • CIT = Corporate Income Tax
  • PIT = Personal Income Tax
  • FCT = Foreign Contractor Tax