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Capital gains tax, explained where you pay it

Rates, allowances, exemptions and deadlines, written from the same dated records the calculators run on.

Across countries

How capital gains tax works: the four ways countries tax a gain
Every capital gains tax is one of four designs — a discount, an inclusion rate, a separate rate schedule or a flat rate — plus a few exemptions. Knowing which one you are under explains most of the number.
Updated 22 September 2026