Capital Gains Tax Rate (%)

Raw value is the maintained headline tax rate on a long-term realised capital gain from listed securities or funds for a resident private individual, expressed as a percent. Lower is better.
1 Andorra0 % 0 % 100
1 Anguilla0 % 0 % 100
1 Antigua and Barbuda0 % 0 % 100
1 Bahamas0 % 0 % 100
1 Bahrain0 % 0 % 100
1 Barbados0 % 0 % 100
1 Belize0 % 0 % 100
1 Benin0 % 0 % 100
1 Bermuda0 % 0 % 100
1 Bhutan0 % 0 % 100
1 Bolivia0 % 0 % 100
1 Bosnia and Herzegovina0 % 0 % 100
1 British Virgin Islands0 % 0 % 100
1 Brunei0 % 0 % 100
1 Burkina Faso0 % 0 % 100
1 Burundi0 % 0 % 100
1 Cayman Islands0 % 0 % 100
1 Central African Republic0 % 0 % 100
1 Chinese Taipei0 % 0 % 100
1 Comoros0 % 0 % 100
1 Congo0 % 0 % 100
1 Congo DR0 % 0 % 100
1 Cook Islands0 % 0 % 100
1 Cuba0 % 0 % 100
1 Djibouti0 % 0 % 100
1 Dominica0 % 0 % 100
1 El Salvador0 % 0 % 100
1 Equatorial Guinea0 % 0 % 100
1 Eritrea0 % 0 % 100
1 Fiji0 % 0 % 100
1 Gambia0 % 0 % 100
1 Gibraltar0 % 0 % 100
1 Greenland0 % 0 % 100
1 Grenada0 % 0 % 100
1 Guinea0 % 0 % 100
1 Guinea-Bissau0 % 0 % 100
1 Haiti0 % 0 % 100
1 Hong Kong0 % 0 % 100
1 Iran0 % 0 % 100
1 Ivory Coast0 % 0 % 100
1 Jamaica0 % 0 % 100
1 Jordan0 % 0 % 100
1 Kiribati0 % 0 % 100
1 Korea DPR0 % 0 % 100
1 Kuwait0 % 0 % 100
1 Lesotho0 % 0 % 100
1 Liberia0 % 0 % 100
1 Libya0 % 0 % 100
1 Liechtenstein0 % 0 % 100
1 Macau0 % 0 % 100
1 Maldives0 % 0 % 100
1 Mali0 % 0 % 100
1 Marshall Islands0 % 0 % 100
1 Mauritania0 % 0 % 100
1 Mauritius0 % 0 % 100
1 Micronesia0 % 0 % 100
1 Monaco0 % 0 % 100
1 Montserrat0 % 0 % 100
1 Namibia0 % 0 % 100
1 Nauru0 % 0 % 100
1 Netherlands0 % 0 % 100
1 New Zealand0 % 0 % 100
1 Niger0 % 0 % 100
1 Nigeria0 % 0 % 100
1 Niue0 % 0 % 100
1 Oman0 % 0 % 100
1 Pakistan0 % 0 % 100
1 Palau0 % 0 % 100
1 Palestine0 % 0 % 100
1 Qatar0 % 0 % 100
1 Saint Kitts and Nevis0 % 0 % 100
1 Saint Lucia0 % 0 % 100
1 Saint Vincent and the Grenadines0 % 0 % 100
1 Samoa0 % 0 % 100
1 San Marino0 % 0 % 100
1 São Tomé and Príncipe0 % 0 % 100
1 Saudi Arabia0 % 0 % 100
1 Senegal0 % 0 % 100
1 Seychelles0 % 0 % 100
1 Sierra Leone0 % 0 % 100
1 Singapore0 % 0 % 100
1 Sint Maarten0 % 0 % 100
1 Solomon Islands0 % 0 % 100
1 Somalia0 % 0 % 100
1 South Sudan0 % 0 % 100
1 Sudan0 % 0 % 100
1 Suriname0 % 0 % 100
1 Swaziland0 % 0 % 100
1 Switzerland0 % 0 % 100
1 Syria0 % 0 % 100
1 Tahiti0 % 0 % 100
1 Thailand0 % 0 % 100
1 Timor-Leste0 % 0 % 100
1 Togo0 % 0 % 100
1 Tonga0 % 0 % 100
1 Trinidad and Tobago0 % 0 % 100
1 Turkmenistan0 % 0 % 100
1 Turks and Caicos Islands0 % 0 % 100
1 Tuvalu0 % 0 % 100
1 United Arab Emirates0 % 0 % 100
1 Vanuatu0 % 0 % 100
1 Venezuela0 % 0 % 100
1 Wallis and Futuna0 % 0 % 100
1 Western Sahara0 % 0 % 100
1 Yemen0 % 0 % 100
1 Zambia0 % 0 % 100
1 Zanzibar0 % 0 % 100
108 Cape Verde1 % 1 % 98
109 Laos2 % 2 % 96
110 Peru5 % 5 % 89
111 Paraguay8 % 8 % 83
112 Angola10 % 10 % 79
112 Armenia10 % 10 % 79
112 Bulgaria10 % 10 % 79
112 Colombia10 % 10 % 79
112 Ecuador10 % 10 % 79
112 Egypt10 % 10 % 79
112 Guatemala10 % 10 % 79
112 Honduras10 % 10 % 79
112 Kazakhstan10 % 10 % 79
112 Kosovo10 % 10 % 79
112 Kyrgyzstan10 % 10 % 79
112 Malawi10 % 10 % 79
112 Mongolia10 % 10 % 79
112 Myanmar10 % 10 % 79
112 Nepal10 % 10 % 79
112 North Macedonia10 % 10 % 79
112 Panama10 % 10 % 79
112 Romania10 % 10 % 79
112 Rwanda10 % 10 % 79
112 Sri Lanka10 % 10 % 79
112 Tanzania10 % 10 % 79
112 Tunisia10 % 10 % 79
134 Croatia12 % 12 % 75
134 Malta12 % 12 % 75
134 Moldova12 % 12 % 75
134 Uruguay12 % 12 % 75
134 Uzbekistan12 % 12 % 75
139 India12.5 % 12.5 % 74
140 Belarus13 % 13 % 73
140 Russia13 % 13 % 73
140 Tajikistan13 % 13 % 73
143 Albania15 % 15 % 68
143 Algeria15 % 15 % 68
143 Argentina15 % 15 % 68
143 Bangladesh15 % 15 % 68
143 Brazil15 % 15 % 68
143 Costa Rica15 % 15 % 68
143 Czech Republic15 % 15 % 68
143 Ethiopia15 % 15 % 68
143 Georgia15 % 15 % 68
143 Ghana15 % 15 % 68
143 Greece15 % 15 % 68
143 Hungary15 % 15 % 68
143 Iraq15 % 15 % 68
143 Kenya15 % 15 % 68
143 Lebanon15 % 15 % 68
143 Montenegro15 % 15 % 68
143 Nicaragua15 % 15 % 68
143 Papua New Guinea15 % 15 % 68
143 Philippines15 % 15 % 68
143 Puerto Rico15 % 15 % 68
143 Serbia15 % 15 % 68
164 Cameroon16.5 % 16.5 % 65
165 South Africa18 % 18 % 62
165 Ukraine18 % 18 % 62
167 Poland19 % 19 % 60
167 Slovakia19 % 19 % 60
169 Afghanistan20 % 20 % 58
169 American Samoa20 % 20 % 58
169 Cambodia20 % 20 % 58
169 Chad20 % 20 % 58
169 China20 % 20 % 58
169 Cyprus20 % 20 % 58
169 Gabon20 % 20 % 58
169 Guam20 % 20 % 58
169 Guyana20 % 20 % 58
169 Korea Republic20 % 20 % 58
169 Lithuania20 % 20 % 58
169 Madagascar20 % 20 % 58
169 Morocco20 % 20 % 58
169 Northern Mariana Islands20 % 20 % 58
169 U.S. Virgin Islands20 % 20 % 58
169 Vietnam20 % 20 % 58
169 Zimbabwe20 % 20 % 58
186 Japan20.3 % 20.3 % 57
187 Luxembourg21 % 21 % 56
188 Estonia22 % 22 % 54
188 Iceland22 % 22 % 54
188 New Caledonia22 % 22 % 54
191 Australia23.5 % 23.5 % 50
191 United States23.8 % 23.8 % 50
193 United Kingdom24 % 24 % 49
194 Aruba25 % 25 % 47
194 Azerbaijan25 % 25 % 47
194 Botswana25 % 25 % 47
194 Indonesia25 % 25 % 47
194 Israel25 % 25 % 47
194 Slovenia25 % 25 % 47
200 Latvia25.5 % 25.5 % 46
201 Italy26 % 26 % 45
202 Germany26.4 % 26.4 % 44
202 Canada26.7 % 26.7 % 44
204 Dominican Republic27 % 27 % 43
205 Austria27.5 % 27.5 % 42
206 Portugal28 % 28 % 41
207 Curacao29.5 % 29.5 % 38
208 Belgium30 % 30 % 37
208 Finland30 % 30 % 37
208 France30 % 30 % 37
208 French Guiana30 % 30 % 37
208 Guadeloupe30 % 30 % 37
208 Malaysia30 % 30 % 37
208 Martinique30 % 30 % 37
208 Mayotte30 % 30 % 37
208 Réunion30 % 30 % 37
208 Saint Pierre and Miquelon30 % 30 % 37
208 Saint-Martin30 % 30 % 37
208 Spain30 % 30 % 37
208 Sweden30 % 30 % 37
221 Mozambique32 % 32 % 32
222 Ireland33 % 33 % 30
223 Mexico35 % 35 % 26
224 Norway37.8 % 37.8 % 20
225 Chile40 % 40 % 16
225 Turkey40 % 40 % 16
225 Uganda40 % 40 % 16
228 Denmark42 % 42 % 11
228 Faroe Islands42 % 42 % 11

Rating generated: 17 June 2026.

How the Raw Value Is Calculated

The raw value is the tax rate on a long-term realised capital gain from listed securities or funds for a resident private individual. It is displayed as a percentage. Lower percentages receive higher scores.

The standard case is an ordinary taxable personal brokerage account. Retirement accounts, special accounts, loss offsets, allowances, transaction costs, church tax, individual city or state taxes and personal special rules are excluded.

Nomadino first uses the public PwC overview of individual capital-gains tax rates. Where it gives a clear value for long-term gains, shares, funds, securities or resident private individuals, that value is used. Complex systems use maintained replacement values mapped to the same standard case.

Where capital gains are taxed through personal income tax, Nomadino uses the effective burden on the gain, for example taxable inclusion share multiplied by the relevant rate. Mandatory nationwide surcharges are included where they directly attach to capital gains; local surcharges, church tax and US state taxes are excluded.

Dividends, interest, wealth taxes, financial-transaction taxes, exit taxes, real-estate gains, crypto gains, business assets, collectibles, short-term trading and special regimes for entrepreneurs or substantial holdings are not included. This boundary matters because those rules work very differently across countries.

If a country has no broad tax on realised gains for this standard case, the raw value is set to 0%. Deemed-return systems, wealth taxes and dividend withholding taxes are not counted as capital-gains tax here, so the raw value stays tied to the indicator name.

The score is calculated directly and proportionally from the visible percentage: 0% receives 100 points, while 45% or more receives 5 points. Between those anchors the score declines linearly and is rounded to whole points. This prevents a lower raw value from receiving a worse score than a higher raw value.