Capital gains tax
Capital gains tax calculator for every country
Each calculator runs the country’s own rules (rates, discounts, exempt amounts, holding periods), read from a dated record of the official source. Start with the country where you pay tax.
Most used
- United States
0%, 15% or 20% on long-term gains. Thresholds move each tax year.
- United Kingdom
18% or 24% after a £3,000 annual exempt amount.
- Australia
The 50% discount ends 1 July 2027. CPI indexation of the cost base takes over.
- Canada
Half the gain is taxable at your marginal rate.
- India
20% short and 12.5% long-term on listed gains, 30% on crypto.
- Ireland
33% flat after a €1,270 annual exemption.
- New Zealand
No general CGT. Bright-line rule on residential property.
- Germany
25% flat tax plus soli on securities. Crypto free after a year, property after ten.
- Netherlands
Box 3 deemed return of 36% on wealth over the exemption; Box 2 at 24.5%/31%.
- Spain
Savings-base scale 19% to 30%, the same for every asset.
North America
- United States capital gains tax calculatorCapital gains tax0%, 15% or 20% on long-term gains. Thresholds move each tax year.
- Canada capital gains tax calculatorCapital gains taxHalf the gain is taxable at your marginal rate.
- Anguilla capital gains tax calculatorNo capital gains taxNo personal capital gains tax and no income tax; a land transfer pays 5% stamp duty on the value, and a non-Belonger buyer pays a further Aliens Land Holding Licence duty
- Antigua and Barbuda capital gains tax calculatorTargeted rules onlyNo general capital gains tax; a non-citizen who sells land pays the land value appreciation tax, 5% of the gain in value after later capital expenditure, and citizens and gains on shares or crypto pay nothing.
- Aruba capital gains tax calculatorTargeted rules onlyNo general capital gains tax; the gain on shares sold by a holder of a quarter or more of a company's capital in the last five years is taxed at 25%, and gains on other shares, funds, crypto and private real estate pay nothing.
- Bahamas capital gains tax calculatorNo capital gains taxNo capital gains tax: non-business sales of real property or other capital assets are outside the tax net
- Barbados capital gains tax calculatorNo capital gains taxNo capital gains tax; land development duty up to 50% can hit special development area land sales
- Belize capital gains tax calculatorNo capital gains taxNo capital gains tax; business receipts pay business tax, land transfers pay 5–8% stamp duty
- Bermuda capital gains tax calculatorNo capital gains taxNo personal capital gains tax; selling land pays stamp duty on the price up to 7.35% and ownership pays land tax on the annual rental value instead.
- British Virgin Islands capital gains tax calculatorNo capital gains taxNo personal capital gains tax: the Inland Revenue Department collects payroll tax, Social Security and National Health Insurance on earnings, and stamp duty, land and house tax on transfers and ownership, none of which taxes a private disposal's gain.
- Cayman Islands capital gains tax calculatorNo capital gains taxNo personal capital gains tax: the government states there are no income, corporate, capital gains, inheritance or property taxes; property sales pay stamp duty at 7.5% of the consideration, or 10% where it is CI$2 million or more from 1 January 2026
- Costa Rica capital gains tax calculatorCapital gains tax15% on the real gain from Costa Rican-source goods and rights; the first sale of an asset acquired before 1 July 2019 may elect 2.25% of the sale price instead, the habitual home is exempt and foreign-source gains are outside the charge (art. 27).
- Cuba capital gains tax calculatorCapital gains taxNo separate CGT: a home or vehicle sold in the year pays 4% of the sale value (8% from the second sale of that kind) at the notary, and every other disposal, shares, crypto, valuables, is personal income on the 15-50% article 26.1 scale with a 39,120 CUP annual exempt minimum.
- Curaçao capital gains tax calculatorTargeted rules onlyNo general capital gains tax; a holder of 5% or more of a company pays a fixed 19.5% on the gain from selling its shares, and gains on real estate, crypto, funds and smaller holdings are not taxed.
- Dominica capital gains tax calculatorNo capital gains taxNo capital gains tax; selling property pays stamp duty (2% buyer, 2.5% vendor) plus 1% Assurance Fund and 1% Judicial fees on the value instead.
- Dominican Republic capital gains tax calculatorCapital gains taxA gain stacks on the 15/20/25% personal scale (27% top from fiscal 2027); real estate sold from 18 June 2026 pays 10% single and final within six months of the transfer, a legal-person buyer withholds 1% on account for unlisted shares, and losses carry against capital gains with no expiry.
- El Salvador capital gains tax calculatorCapital gains taxA net capital gain on a non-habitual disposal pays a flat 10% when realized more than 12 months after acquisition; within those 12 months it is added to ordinary income and taxed on the 10/20/30% article 37 scale. A first house of residence up to 723 minimum wages is exempt, and bitcoin gains are exempt under the Bitcoin Law.
- Greenland capital gains tax calculatorTargeted rules onlyNo capital gains tax: private sales are tax-free; gains on assets bought for speculation, on financial contracts and on low-coupon bonds are income at the 42% to 44% combined rate.
- Grenada capital gains tax calculatorNo capital gains taxNo personal capital gains tax; selling land pays property transfer tax on its value, 5% for a citizen vendor and 15% for a non-citizen, and shares listed on the Eastern Caribbean Securities Exchange are outside it.
- Guatemala capital gains tax calculatorCapital gains taxA resident individual's capital gain is taxed at a flat 10% (article 92 of Decreto 10-2012) on the sale value less cost; a non-resident pays the Title V 25% catch-all on each payment, losses carry two years against capital gains only, and casual sales of personal-use movables are exempt.
- Honduras capital gains tax calculatorCapital gains taxA single 10% on capital gains outside the income scale; an immovable property sale also owes the 1.5% tradicion transfer tax on its transfer value, your habitual dwelling is excluded from the 10%, and no capital loss carries forward.
- Jamaica capital gains tax calculatorNo capital gains taxNo separate general CGT; inter vivos transfers pay 2% transfer tax plus stamp duty instead
- Mexico capital gains tax calculatorCapital gains tax10% definitive on BMV share gains through a broker; other disposals on the ISR scale to 35%, the main home exempt to 700,000 UDIs.
- Montserrat capital gains tax calculatorNo capital gains taxNo capital gains tax on individuals; selling land pays stamp duty on the price at $5 per $250 above $2,000 (2%), and only trading profits reach the income tax scale.
- Nicaragua capital gains tax calculatorCapital gains taxCapital gains pay a definitive withholding of 15%; registered-asset transfers pay 1% to 7% of the gain banded by the asset's US-dollar value, and undocumented costs may elect a base of 60% of the price.
- Panama capital gains tax calculatorCapital gains taxNon-ordinary disposals pay 10% of the gain, with a 3% advance on the greater of the transfer value or cadastral value for property and a 5% withholding on the transfer value for shares and other securities; only Panamanian-source gains are within the charge.
- Puerto Rico capital gains tax calculatorCapital gains taxLong-term gains (held more than one year) pay the special 15% of section 1023.02 with an automatic election for normal rates when lower; short-term gains ride the ordinary scale up to 33%; losses carry seven years at 90% and the alternate basic tax can lift large gains to 24%
- Saint Kitts and Nevis capital gains tax calculatorNo capital gains taxNo capital gains tax for individuals: income tax on individuals was abolished in 1980 and section 3(3) of the Income Tax Act removes individuals from the one-year short-term gains charge, which now reaches companies only; VAT of 17% applies to taxable transactions, not to the gain.
- Saint Lucia capital gains tax calculatorNo capital gains taxNo personal capital gains tax: capital gains are not subject to tax for an individual; a property sale pays stamp duty instead, 2% from the purchaser and 5% from a resident vendor above XCD 150,000 (10% from a non-resident vendor)
- Saint Pierre and Miquelon capital gains tax calculatorCapital gains taxOwn local tax code: gains on shares of archipelago companies pay 11% and other shares 19%; real estate and crypto pay 15%, with real estate cut 5% per year held and exempt after 20 years or as a main home.
- Saint Vincent and the Grenadines capital gains tax calculatorNo capital gains taxNo capital gains tax: the Income Tax Act taxes business, employment, rental, interest and dividend income, and a gain on selling shares, crypto or property is not assessable income; trading profits are taxed as business income
- Saint-Barthélemy capital gains tax calculatorTargeted rules onlyNo general capital gains tax; a sale of buildings, land or shares in a company that owns property on the island pays 35% before the eighth year of holding and 20% after, less 10% a year off the gain from the ninth year, and gains on listed shares and crypto pay nothing.
- Saint-Martin capital gains tax calculatorCapital gains taxSecurities gains pay a flat 16% once a household's sales pass EUR 30,597 a year, with a one-third-a-year abatement on shares held over five years; property gains pay 20% after a 3%, 7% and 10% a year abatement, and a sale price from EUR 5,000,000 pays a 15% or 20% duty when higher.
- Sint Maarten capital gains tax calculatorTargeted rules onlyNo general capital gains tax; a gain on selling a substantial interest of 5% or more in a company is taxed at 15% plus a 25% surtax, 18.75% in all, while gains on smaller shareholdings, crypto and property are not taxed.
- Trinidad and Tobago capital gains tax calculatorTargeted rules onlyNo general CGT; only certain assets sold within 12 months of acquisition are taxed as short-term gains
- Turks and Caicos Islands capital gains tax calculatorNo capital gains taxNo personal capital gains tax and no income tax; property sales pay stamp duty up to 10% of the price and land holding company share sales pay an 8% transfer duty, both charged on value, never on the gain
- United States Virgin Islands capital gains tax calculatorCapital gains taxThe mirror system taxes residents on the U.S. IRC itself, filed with the V.I. Bureau of Internal Revenue: long-term gains 0/15/20 by income, short-term gains at ordinary rates, plus the 3.8% net investment income tax by mirror.
South America
- Argentina capital gains tax calculatorCapital gains taxCedular tax from 2026: 5% on peso securities and crypto sales, 15% in foreign currency, 15% on property with the IPC-updated cost.
- Bolivia capital gains tax calculatorCapital gains taxAn individual's property transfer is charged on the transfer VALUE, not the gain: 3% of the greater of the price and the IPBI cadastral valuation, as the national IT on a first sale and the municipal IMT on later ones. Securities sold through a Bolivian exchange carry a 13% RC-IVA withholding on the gain; private share and crypto disposals are untaxed.
- Brazil capital gains tax calculatorCapital gains taxStocks free under R$ 20,000 of sales a month, 15% above, day trade 20%; other assets 15% progressive from R$ 5 million a month.
- Chile capital gains tax calculatorCapital gains tax10% single tax on exchange-traded high-presence shares; unlisted, crypto and property gains on the Global Complementario scale to 40% (2026 rules).
- Colombia capital gains tax calculatorCapital gains tax15% occasional-gain tax on fixed assets held two years or more (10% through 2022); shorter holdings are ordinary income. For 2026 the art. 241 schedule runs 0% to 39% and the UVT is 52,374 pesos.
- Ecuador capital gains tax calculatorCapital gains taxShare disposals pay a final 10% impuesto a la renta unico, exempt on an Ecuadorian exchange up to 50 zero-rate fractions; an occasional property transfer is exempt from income tax up to twice a year but still owes the municipal plusvalia of 10% of the utility, and crypto and other movables are ordinary income on the 0% to 37% scale.
- Falkland Islands capital gains tax calculatorNo capital gains taxNo general capital gains tax on individuals; there is also no VAT, sales tax or stamp duty, and income tax runs at 21% on the first £18,000 after the £16,860 allowance and 26% above.
- Guyana capital gains tax calculatorCapital gains taxThe Capital Gains Tax Act (Cap. 81:20) charges a flat 20% on the year's net chargeable capital gain with no tax where it does not exceed GYD 500,000; shares in public companies limited by shares and disposals more than 25 years after acquisition are exempt, gains within 12 months of acquisition are presumed business income, and net capital losses carry forward 24 years.
- Paraguay capital gains tax calculatorCapital gains taxCapital gains are the IRP on Rentas y Ganancias del Capital: the net income is presumed at 30% of the sale value, or the documented gain a resident elects with receipts, taxed at 8% for residents and 15% for non-residents (an effective 2.4% / 4.5% of the price).
- Peru capital gains tax calculatorCapital gains taxAn effective 5% of the gain for residents (6.25% of the net capital income after the 20% deduction). The Lima exchange exemption ended in 2023.
- Suriname capital gains tax calculatorNo capital gains taxNo separate capital gains tax; business or habitual gains are taxed as ordinary income (top band 38%).
- Uruguay capital gains tax calculatorCapital gains taxCapital gains are Category I IRPF at a proportional 12%, with a 30,000/90,000 UI small-transmission exemption and the permanent-home relief; 2025 returns are filed between 29 June and 31 August 2026.
- Venezuela capital gains tax calculatorCapital gains taxGains join the year's income on Tarifa N° 1, 6% to 34% by tax-unit bands (U.T. VES 43), non-residents 34% flat; shares sold on the Caracas Stock Exchange pay a final 1% of the sale value, and a main home whose proceeds are reinvested is excluded.
Europe
- United Kingdom capital gains tax calculatorCapital gains tax18% or 24% after a £3,000 annual exempt amount.
- Ireland capital gains tax calculatorCapital gains tax33% flat after a €1,270 annual exemption.
- Germany capital gains tax calculatorCapital gains tax25% flat tax plus soli on securities. Crypto free after a year, property after ten.
- Netherlands capital gains tax calculatorCapital gains taxBox 3 deemed return of 36% on wealth over the exemption; Box 2 at 24.5%/31%.
- Spain capital gains tax calculatorCapital gains taxSavings-base scale 19% to 30%, the same for every asset.
- Albania capital gains tax calculatorCapital gains taxCapital gains are investment income at a flat 15%: securities on sale minus purchase price with direct costs inside the prices, property on the same gain with the sale price floored at the cadastral reference price, virtual assets only from 2024; losses are ring-fenced by category and never carry forward.
- Andorra capital gains tax calculatorCapital gains taxCapital gains join the savings base and pay a flat 10% after a EUR 3,000 minimum exemption; Andorran property gains taper over the holding period and pay a 10%/5% surcharge under five years.
- Austria capital gains tax calculatorCapital gains tax27.5% flat on securities and crypto, 30% on property.
- Belarus capital gains tax calculatorCapital gains taxA property, share, stake or vehicle disposal is personal income tax income at the flat 13% of the positive difference, after documented acquisition and disposal expenses or a 20% deemed deduction; one object of each property kind per five years and one light vehicle per calendar year are exempt, inherited property and vehicles regardless of frequency, crypto taxes at 13% of the amount received since 2025 with no cost deduction, and the 25%/30% tiers apply only to dividends, employment and civil-contract income.
- Belgium capital gains tax calculatorCapital gains tax10% on investment gains above EUR 10,000 a year, new for 2026.
- Bosnia and Herzegovina capital gains tax calculatorCapital gains taxThree entity regimes, no national rate: the Federation of Bosnia and Herzegovina charges a final 10% on real-estate and property-rights disposals (exempt if the property was your home until sale, or sold more than three years after acquisition), Republika Srpska charges 13% on capital gains with real property held at least seven years exempt, and Brcko District charges 10% on investment-property gains including securities and valuables.
- Bulgaria capital gains tax calculatorCapital gains tax10% flat on gains; your home is exempt after 3 years, other property after 5.
- Croatia capital gains tax calculatorCapital gains tax12% flat on financial-asset gains but free after two years; property 24%, taxed when more than three same-type sales land in five years.
- Cyprus capital gains tax calculatorCapital gains tax20% on the gain from Cyprus immovable property and property-rich shares; listed shares exempt; lifetime relief 30,000 / 50,000 / 150,000 euros from 2026; crypto 8% from 2026
- Czechia capital gains tax calculatorCapital gains taxGains run as other income on the 15%/23% scale; securities free after 3 years or CZK 100,000 of sales, property after 5 or 10 years, crypto after 3 years.
- Denmark capital gains tax calculatorCapital gains tax27% then 42% on share income, 17% in an aktiesparekonto, crypto as personal income.
- Estonia capital gains tax calculatorCapital gains tax20% on gains (22% from 2025); your home is exempt, once in any two years.
- Faroe Islands capital gains tax calculatorCapital gains taxSecurities gains (shares, fund units, bonds and other financial claims) pay the kapitalvinningsskattur at a flat 35% on the year's settlement once the year's gains exceed DKK 1,000; share and fund losses are not deductible, only market-registered bond losses are, and deficits carry forward; crypto and real property sit outside the statute.
- Finland capital gains tax calculatorCapital gains tax30% on capital income to EUR 30,000, 34% above; your home is exempt after 2 years.
- France capital gains tax calculatorCapital gains tax31.4% flat tax on securities and crypto. Property at 36.2% with holding relief.
- Georgia capital gains tax calculatorCapital gains taxAn asset held over two years is exempt; inside two years 20%, or 5% for a home or vehicle.
- Greece capital gains tax calculatorCapital gains tax15% flat on securities gains (listed only when you hold 0.5% or more), a 0.1% ATHEX sale levy; property gains suspended.
- Guernsey capital gains tax calculatorNo capital gains taxNo personal capital gains tax: private gains on shares, crypto and property are not taxed; document duty of 2.25% to 5.5% falls on the property purchase, the Dwellings Profits Tax statute has been suspended since 2009, TRP is charged on ownership, and only trading profits are taxed, as business income at the flat 20%.
- Hungary capital gains tax calculatorCapital gains tax15% on securities, crypto and property; property income fades 100/90/60/30/0% by acquisition year.
- Iceland capital gains tax calculatorCapital gains tax22% flat capital income tax on share, fund, crypto and property gains. A combined ISK 300,000 allowance (ISK 600,000 for a jointly assessed couple) shelters interest, dividends and listed-share gains, and a home owned for two full years is exempt.
- Isle of Man capital gains tax calculatorNo capital gains taxNo capital gains tax of any kind: the Income Tax Act 1970 charges income only, so share, fund, crypto and property gains are untaxed; Manx land transfers pay a value-based conveyance duty instead.
- Italy capital gains tax calculatorCapital gains tax26% substitute tax on most gains, 33% on crypto.
- Jersey capital gains tax calculatorNo capital gains taxNo personal capital gains tax: Revenue Jersey lists capital gains as non-taxable income unless you are trading; property development and dealing profits are income at the 20% standard scale, and property deals pay land transaction tax and stamp duty on the price.
- Kosovo capital gains tax calculatorCapital gains taxCapital gains are added to annual taxable income and taxed on the progressive personal income scale (0% to EUR 3,000, 8% to EUR 5,400, 10% above from 23 August 2024; 0/4/8/10% before), with no separate flat rate; losses net across classes and only a business carries a loss forward, and the involuntary-conversion relief uses a 24-month replacement period.
- Latvia capital gains tax calculatorCapital gains tax25.5% flat on capital gains in 2026 (20% for deals started before 2025), a 3% extra rate above EUR 200,000; no loss carryforward.
- Liechtenstein capital gains tax calculatorCapital gains taxPrivate shares, funds, crypto and valuables are outside taxable income (Art. 15(m)/(o) SteG), so 0%; in-country property gains pay a progressive tax on the gain, roughly 3% to 24% with the Art. 43 surcharge.
- Lithuania capital gains tax calculatorCapital gains tax15% on capital gains, with 20/25/32% bands above 12/36/60 VDU from 2026. Securities get a EUR 500 allowance, other property EUR 2,500.
- Luxembourg capital gains tax calculatorCapital gains taxPrivate disposal gains held past the holding edge pay half the overall rate (capped at 22.89% on a significant shareholding and 22.47% on property); shorter holds are speculative income and a main home is exempt.
- Malta capital gains tax calculatorCapital gains taxProperty transfers pay a final withholding tax on the transfer value (8% ordinarily, 5% within five years, 10% for pre-2004 acquisitions, 12% of the excess for inherited or donated property); other gains join your income at 0-35%, listed shares are exempt and passive crypto is untaxed.
- Moldova capital gains tax calculatorCapital gains tax50% of the net capital gain joins gross income and is taxed at the flat 12% individual rate (6% effective); state securities and the basic residence are non-taxable, and an individual's excess losses do not carry forward.
- Monaco capital gains tax calculatorNo capital gains taxNo general personal capital gains tax; property sales pay registration duties on the value instead
- Montenegro capital gains tax calculatorCapital gains taxGains on immovable property, legal-entity interests and securities are taxed at a flat 15% (9% in 2021), losses offset only same-period gains and never carry forward, and the sole main residence and immediate-family transfers are exempt.
- North Macedonia capital gains tax calculatorCapital gains tax10% personal income tax on 90% of the gain (an effective 9%) for securities, fund units, capital participation, other movable property and lived-in property sold within three years; other real estate and crypto pay 10% of the full gain, while securities held over two years and property lived in over three or held over five years are exempt.
- Norway capital gains tax calculatorCapital gains tax37.84% on share gains after the shield, 22% on crypto and property. Your home is exempt.
- Poland capital gains tax calculatorCapital gains tax19% flat, no holding exemption since 2019.
- Portugal capital gains tax calculatorCapital gains tax28% flat, falling to 19.6% on securities held 8 years. Crypto free after a year.
- Romania capital gains tax calculatorCapital gains tax16% on gains from 2026 (3%/6% withheld through an intermediary); property 3% of value within 3 years, 1% after.
- Russia capital gains tax calculatorCapital gains taxGains are personal income: property, securities and crypto sales pay 13% up to RUB 2.4 million a year and 15% above; homes held 5 years (3 on special grounds) and listed Russian shares held over 3 years are relieved.
- San Marino capital gains tax calculatorCapital gains taxGains on shares, funds and crypto pay a flat 10% separate tax (8% through 2025), netted within the year with no loss carryforward; crypto gains are exempt up to EUR 2,000 a year; property is taxed only if held five years or less and not a main residence; parcels match LIFO.
- Serbia capital gains tax calculatorCapital gains tax15% on the gain from property, shares, funds and digital assets, with the acquisition cost revalued by the consumer price index; transfers held ten years or between close family are excluded and losses carry five years.
- Slovakia capital gains tax calculatorCapital gains taxGains on the income scale 19–35%; listed shares free after a year, EUR 500 annual exemption.
- Slovenia capital gains tax calculatorCapital gains taxRate falls with the years held: 25% up to five, then 20%, 15% and nothing after fifteen. Property has its own table; a 2026 disposal is declared by 28 February 2027.
- Sweden capital gains tax calculatorCapital gains tax30% flat on shares and crypto, 22% on your home.
- Switzerland capital gains tax calculatorTargeted rules onlyNo tax on shares or crypto for private investors; property gains taxed by canton.
- Ukraine capital gains tax calculatorCapital gains tax18% personal income tax on investment profit plus a separate 5% military levy (1.5% through 2024); real estate and vehicles 0%/5%/18% by annual sale count, the first qualifying property sale of the year after three years exempt
- Vatican City capital gains tax calculatorNo capital gains taxNo personal capital gains tax: no Vatican statute taxes a resident individual's investment gains and Italian tax law is not received; IVA reaches the State only through the monetary arrangements with Italy, and no rate is published for it in Vatican law.
Middle East
- Armenia capital gains tax calculatorTargeted rules onlySecurities, land and crypto gains are exempt for individuals in 2026; property sold to a business pays 10% of the price (20% for a developer).
- Azerbaijan capital gains tax calculatorCapital gains tax14% on non-business disposal gains; half exempt when a share has been held 3 years or more, ordinary movables and a 3-year home exempt
- Bahrain capital gains tax calculatorNo capital gains taxNo personal capital gains tax; property sales pay a 1.7%/2% registration fee instead.
- Egypt capital gains tax calculatorCapital gains taxListed-share gains are exempt from 29 July 2026; unlisted gains run the 0 to 27.5% income scale, and property pays 2.5% of the sale value.
- Iran capital gains tax calculatorCapital gains taxShares pay value-based transfer taxes (0.5% of sale value listed, 4% of nominal value unlisted); from September 2025 property, cars, gold, currency and crypto gains of non-commercial persons are taxed on the individual Article 131 scale after one year and at its top rate plus 10 points inside a year, with a two-year main-home exemption.
- Iraq capital gains tax calculatorTargeted rules onlyProperty transfers pay a progressive 3-6% registration tax on the higher of the assessed value or the price (first IQD 20m exempt per transfer, family gifts exempt); profits of the profession of trading in shares and bonds stack on the 3-15% individual scale, while one-off passive share, crypto and valuables disposals are not classified and charge nothing.
- Israel capital gains tax calculatorCapital gains tax25% on real gains (30% for a 10% shareholder), plus a 3% or 5% surtax on high incomes.
- Jordan capital gains tax calculatorNo capital gains taxNo personal capital gains tax; property sales carry a 3% registration fee.
- Kuwait capital gains tax calculatorNo capital gains taxNo personal capital gains tax; property transfers pay 0.5% sales and 0.25% right-to-sell fees
- Lebanon capital gains tax calculatorTargeted rules onlyNo general personal CGT: property disposals by persons outside income tax pay 4% of the sale price (acquired before 2009) or 15% of the profit (from 2009, an exceptional 1% on non-residential through 2026), property-heavy joint-stock company shares pay 3% of the gain, and other shares, funds, crypto and valuables sit outside the charge.
- Oman capital gains tax calculatorNo capital gains taxNo personal capital gains tax through 2027; 5% personal income tax above OMR 42,000 from 2028
- Qatar capital gains tax calculatorNo capital gains taxNo personal capital gains tax; business-connected assets pay 10% CGT.
- Saudi Arabia capital gains tax calculatorNo capital gains taxNo personal capital gains tax; business gains are ordinary income and property sales pay 5% RETT
- Turkey capital gains tax calculatorCapital gains taxGains on the income scale 15% to 40%; BIST shares untaxed, property free after five full years.
- United Arab Emirates capital gains tax calculatorNo capital gains taxNo capital gains tax. No personal income tax at all.
- Yemen capital gains tax calculatorNo capital gains taxNo personal capital gains tax; selling real estate pays a 1% change-of-ownership tax on the full price, and only gains made inside a business are taxed, as business income at 10-20%.
Africa
- Algeria capital gains tax calculatorCapital gains taxProperty and covered securities gains pay a final 15% IRG; a property gain gets a 5%-a-year holding abatement from the third year (capped at 50%) plus a 50% reduction where the dwelling is the seller's sole property and principal residence, and a securities gain committed to reinvestment by 31 December of the following year pays 5%.
- Angola capital gains tax calculatorCapital gains taxGains from selling participations and other capital instruments pay the 10% Imposto sobre a Aplicação de Capitais (Section B) unless taxed as business or employment income; property transfers pay the buyer's 2% Imposto Predial transfer tax instead.
- Botswana capital gains tax calculatorCapital gains taxDisposal gains are a separate table: through 2025-26 a 25% deduction leaves 75% of a share gain taxable; from 1 July 2026 the first P36,000 is tax-free and the top rate 27.5%.
- Burkina Faso capital gains tax calculatorCapital gains taxNo single CGT: gains on shares of Burkinabè companies pay 10% (20% for sellers in non-cooperative countries) unless under 10% of the company, and property gains pay the 10% TPVI at registration; each sale stands alone, losses never offset.
- Burundi capital gains tax calculatorCapital gains taxCapital gains pay a proportional 15%: financial-asset gains on the gain with no holding relief and no loss relief, immovable property on the sale price times a coefficient by years held (20% under 5 years down to 2.5% from 30 years), and one dwelling sale exempt, renewable after five years.
- Cabo Verde capital gains tax calculatorCapital gains taxIndividuals pay a flat 1% on gains from selling shares, immovable property or intellectual property, with no allowance and no loss offset; property transfers also pay the 1% ITI transfer tax from 2026.
- Cameroon capital gains tax calculatorCapital gains taxSecurities gains pay 15% IRCM plus a 10% communal surcharge on that tax, 16.5% effective, exempt when the exercise's net gain is FCFA 500,000 or less; BVMAC market gains are exempt. Property bears a final 5% levy on the gain, 10% when the sale is settled in cash.
- Central African Republic capital gains tax calculatorCapital gains taxSecurities gains pay a flat 15%; crypto, land, buildings and other valuables join income on the 0% to 40% IRPP scale; company stakes are taxed only for insiders above 25% with a gain over FCFA 500,000; main homes, farmland and a first secondary-home sale are exempt.
- Chad capital gains tax calculatorCapital gains taxPrivate-wealth gains pay 20% after a 15% annual abatement, 17% of the net gain; share gains only for directors or managers holding over 25% with a gain above FCFA 500,000. Land sold within seven years also pays a 25% land gains tax.
- Côte d'Ivoire capital gains tax calculatorTargeted rules onlyNo general CGT: a direct, non-intermediated sale of shares or parts sociales in an Ivorian company is a plus-value taxed at the 17% IRVM (15% through 2024), and an individual's property plus-value pays the article 762 registration duty at 17% (15% through 2024); losses neither net nor carry.
- Democratic Republic of the Congo capital gains tax calculatorCapital gains taxFrom 2026 private capital gains join global income under the IRPP scale of 3% to 40%, the total capped at 30% of income, with 20% withheld at source; main homes, cars and farmland are exempt.
- Djibouti capital gains tax calculatorCapital gains taxGains on company shares, securities and real estate pay a flat 5% of the net gain (articles 63 to 69 of the Code Général des Impôts), exempt when the year's net gain is DJF 100,000 or less; a main residence held five years is exempt, losses net within the year only, and the notary collects the tax at the deed.
- Eswatini capital gains tax calculatorNo capital gains taxNo capital gains tax: a private sale of shares, funds, crypto or property is not taxed on the gain, and a stamp tax rising to 6% is charged on transfers of real estate and shares instead.
- Ethiopia capital gains tax calculatorCapital gains tax15% flat in 2026 on shares, bonds and buildings, with a 30% inflation adjustment to the cost base since 8 July 2025.
- Gabon capital gains tax calculatorCapital gains taxIndividuals pay a flat 20% tax on capital gain on every asset class, on the year's net gain, paid before 30 April of the following year.
- Ghana capital gains tax calculatorCapital gains tax15% on an individual's isolated gain in 2026; GSE-listed securities and the primary residence are exempt, and Act 1094's 25% investment-asset election conflicts with that rate.
- Guinea capital gains tax calculatorCapital gains taxGains on shares, bonds and property pay a final 15% on each sale; property sold for GNF 20,000,000 or less is exempt; there is no holding period and no loss relief.
- Guinea-Bissau capital gains tax calculatorCapital gains taxFlat 15% Imposto de Capitais on an individual's realised gain from shares, crypto and property at any holding period, with no surcharge and no loss relief; property sales also pay the 5% SISA transfer duty.
- Kenya capital gains tax calculatorCapital gains tax15% final tax on the net gain in 2026, up from 5% in 2022. NSE-listed gains and the private residence are exempt.
- Lesotho capital gains tax calculatorCapital gains taxGains on shares, investment property and crypto are added to income and taxed at 20% on the first M77,760 and 30% above it, after a M12,240 personal credit; a home held for personal use is exempt.
- Liberia capital gains tax calculatorCapital gains taxNo separate CGT: the gain on property held for investment or used in a business joins your taxable income and is taxed on the resident schedule (nil to LRD 70,000, then 5%, 15% and 25% above LRD 800,000); a personal-use sale is excluded below LRD 1,600,000 of proceeds; investment losses net investment gains and carry forward.
- Libya capital gains tax calculatorNo capital gains taxNo personal capital gains tax; only business-asset gains are taxed, as business income at 10-15%
- Madagascar capital gains tax calculatorCapital gains taxNo single CGT: property pays the final IPVI of 20% on a gain fixed at 25% of the price (5% of the price), securities gains pay a final 20% IRCM per sale from 2026 (before 2026 only shares deriving value from Malagasy assets paid 20% IR), crypto is untaxed and losses offset nothing.
- Malawi capital gains tax calculatorTargeted rules onlyCapital gains are added to income and taxed at the individual scale; from 14 April 2026 a listed-share disposal pays a final 2% withholding on the gross proceeds instead, and the main home is exempt.
- Mali capital gains tax calculatorCapital gains taxTaxe sur les plus-values des particuliers: 7% on shares, 5% on bonds, 15% on property and valuables held under two years and 5% after, with a 5%-a-year property abatement up to 50%; crypto and approved funds untaxed.
- Mauritania capital gains tax calculatorCapital gains taxNo single CGT: gains on shares in Mauritanian companies pay the 10% IRCM within 30 days, and property gains the 10% IRF at registration, cut 5% a year of holding from year 3 up to 50%; each sale stands alone, losses never offset.
- Mauritius capital gains tax calculatorNo capital gains taxNo capital gains tax: securities gains are exempt income; property transfers pay registration duty instead
- Morocco capital gains tax calculatorCapital gains tax15% on listed shares and qualifying OPCVM, 20% on unlisted titles and property, with a 3% property minimum. The 2026 securities regime pays within 30 days and reconciles before 1 April.
- Mozambique capital gains tax calculatorCapital gains taxSince 1 January 2026 capital gains are taxed autonomously at realisation on the 10/15/20/25/32% annual scale (Article 54-A of the IRPS Code, introduced by Law 11/2025); before 2026 gains entered the annual IRPS with a 50% reduction for property and 100/85/65/55% for securities by holding period.
- Namibia capital gains tax calculatorNo capital gains taxNo capital gains tax: capital receipts are excluded from gross income; business disposals remain taxable.
- Nigeria capital gains tax calculatorCapital gains tax10% flat on gains to 2025; from 2026 they join income on the 0% to 25% bands. Shares stay exempt below NGN 150m of proceeds and NGN 10m of gain.
- Republic of the Congo capital gains tax calculatorCapital gains taxFrom 2026 a securities gain pays 15% IRCM on the sale price less the acquisition price, and a property gain pays 10%, exempt for a main residence held five years; losses carry three years. Before 2026 ordinary share gains were untaxed and property paid 10% (7% or 5% after ten years).
- Rwanda capital gains tax calculatorCapital gains tax10% of the gain on shares, licences and similar rights (5% to 28 May 2025), 30% on commercial immovable property, and RSE-listed securities and collective-investment units exempt; a separate 2%/2.5% local tax is charged on the sale value of immovable property.
- Saint Helena, Ascension and Tristan da Cunha capital gains tax calculatorCapital gains taxGains on land, buildings and business interests held at least 3 years are taxed at a flat 10% after a £2,000 annual exemption and any unused £7,000 personal allowance; your home is exempt and shares or assets held abroad are outside the charge.
- São Tomé and Príncipe capital gains tax calculatorCapital gains taxAn individual's capital gains are Category D income taxed at a final 15% of the gain on every asset, losses offset nothing, and a property sale also carries the purchaser's 8% transfer tax (SISA) on the value.
- Senegal capital gains tax calculatorTargeted rules onlyProperty only: 15% of the gain on bare or insufficiently built land and 10% on other immovable property, on the price less 120% of the acquisition cost; no general securities CGT.
- Seychelles capital gains tax calculatorNo capital gains taxNo capital gains tax on personal disposals; stamp duty applies to land transfers and non-Seychellois owners pay 0.50% a year in immovable property tax.
- Sierra Leone capital gains tax calculatorCapital gains taxA flat 25% of the gain on disposing of land, business assets or shares, with the first NLe 3,600 of each transaction's gain exempt; losses offset nothing and carry nowhere, and the return and payment are due within 30 days of each disposal.
- Somalia capital gains tax calculatorCapital gains taxSince 11 May 2025 gains on shares and immovable property join income under the Income Tax Law 2025: the part above $18,000 of income pays 15%, the rest 0-12%, and the first $100,000 of main-home gain is excluded.
- South Africa capital gains tax calculatorCapital gains tax40% of your net gain is taxed at your marginal rate.
- South Sudan capital gains tax calculatorCapital gains taxIndividuals' capital gains are taxed as investment income at a flat 20% on the gain, plus a 30% state surtax on the tax (26% in all); losses carry forward five years.
- Sudan capital gains tax calculatorCapital gains taxA flat 2% of the gain on every disposal transferring ownership of a capital asset - land, buildings, vehicles, factories, ships, aircraft, intangibles such as goodwill and trademarks, and company or partnership shares - under the Capital Gains Tax Act 1986; losses net the year's gains and carry forward no more than three years after the loss year.
- Tanzania capital gains tax calculatorCapital gains tax2026: a resident pays 10% of the gain by a single instalment (non-residents 20%, mineral and petroleum rights 30%); DSE-listed shares and the private residence are excluded.
- The Gambia capital gains tax calculatorCapital gains taxIndividuals pay the higher of 15% of the gain or 5% of the sale price on land, shares and other capital assets, as a final tax; a gain of D24,000 or less is exempt, losses offset nothing, and the return and payment are due within 15 days of each disposal.
- Togo capital gains tax calculatorTargeted rules onlyNo general CGT: individuals pay a final 7% tax on the gain from selling real estate or shares of a Togolese company, reduced 10% after two years (shares) and 10% or 20% after five (property); main home, farmland and property sold for 2,000,000 CFA francs or less are exempt, and losses neither net nor carry.
- Tunisia capital gains tax calculatorCapital gains taxListed shares pay 10% before the year after acquisition, then are exempt; unlisted shares and fund units pay 15% before that edge and 10% after; property pays 15% within five years and 10% after, or 10% if inherited.
- Uganda capital gains tax calculatorTargeted rules onlyNo separate CGT: a gain on a business asset joins business income and is taxed on the resident individual schedule (nil to UGX 4.02m, top 30% plus 10% above UGX 120m); a private individual's non-business gain is exempt except shares in a private limited company and commercial buildings.
- Zambia capital gains tax calculatorNo capital gains taxNo standalone CGT; Property Transfer Tax of 8% (10% mining licences) applies to qualifying transfers instead
- Zimbabwe capital gains tax calculatorCapital gains tax20% of the gain on assets acquired after 22 February 2019, 5% of the gross amount before; 1% final tax on listed securities.
Asia
- India capital gains tax calculatorCapital gains tax20% short and 12.5% long-term on listed gains, 30% on crypto.
- Afghanistan capital gains tax calculatorTargeted rules onlyNo separate CGT: a natural person's covered share gain (corporations and LLCs) is income on the annualised article 4(3) scale (0/2/10/20%, top 20%), a covered asset held 18 months or more averages under article 29 with a 2% floor, and a covered business-property transfer pays 1% of the price receivable in lieu of income tax; crypto, funds and private non-article-23 assets are unclassified.
- Bangladesh capital gains tax calculatorCapital gains taxListed shares and units 15% for 2026-27, the first Tk 50 lakh of a resident individual's listed gain exempt; other assets at your slab rates within five years, 15% after.
- Bhutan capital gains tax calculatorNo capital gains taxNo personal capital gains tax: the Income Tax Act of Bhutan 2025 exempts a resident individual's gains on non-business assets from 1 January 2026; land and buildings pay a 3% property ownership transfer tax on value, motor vehicles 1%
- Brunei Darussalam capital gains tax calculatorNo capital gains taxNo personal capital gains tax: the Income Tax Act charges tax only on companies' incomes, so individual gains go free; a disposal pays stamp duty on the instrument instead, BND 1.50 per BND 250 or part for property and 0.1% for share transfers
- Cambodia capital gains tax calculatorCapital gains tax20% flat from 1 January 2026 on shares, funds and the other capital assets; immovable property from 1 January 2027.
- China capital gains tax calculatorCapital gains taxListed A-share gains are exempt; restricted shares, unlisted equity and property pay a flat 20%. The VAT Law took effect 1 January 2026.
- Hong Kong capital gains tax calculatorNo capital gains taxNo capital gains tax. Capital profits are outside profits tax.
- Indonesia capital gains tax calculatorCapital gains taxNo general CGT: a final tax on the gross value. IDX shares 0.1%, crypto 0.21% or 1% from August 2025, property 2.5%, bonds 10%. Unlisted shares on the 5% to 35% scale.
- Japan capital gains tax calculatorCapital gains tax20.315% on listed shares, 39.63% on property sold within five years.
- Kazakhstan capital gains tax calculatorCapital gains taxProperty-income gains pay 10% up to KZT 36,762,500 (8,500 MCI) and 15% above from 2026, flat 10% through 2025; shares on a Kazakh exchange's official list and shares held over three years are exempt, homes after one year (pre-2026 purchases) or two.
- Kyrgyzstan capital gains tax calculatorCapital gains taxNo separate capital gains tax: a gain on property, securities or crypto is personal income at a flat 10%, with housing-fund property held more than one year from registration, motor vehicles held more than one year, personally used movables and top-tier listed securities exempt.
- Laos capital gains tax calculatorTargeted rules onlyNo capital gains tax on the gain: a disposal pays transfer income tax on the selling price, 2% on shares (Lao Securities Exchange listings exempt), 1% on agricultural land and 2% on other land, land-use rights and buildings.
- Macao capital gains tax calculatorNo capital gains taxNo capital gains tax: private share, crypto and property gains are untaxed; property transfers pay the buyer's asset transfer stamp duty on the value (1%-3% plus a 5% extra), and the resale and second-home surcharges were abolished on 20 April 2024.
- Malaysia capital gains tax calculatorTargeted rules onlyNo general CGT for individuals. Property gains pay RPGT at 30%, 20% then 15%, and nothing after five years; listed shares, unlisted shares and investment crypto are untaxed.
- Maldives capital gains tax calculatorCapital gains taxNo separate capital gains tax: a resident individual's gain on any asset is income taxed on the 0% to 15% scale (0% to MVR 720,000, 15% above MVR 2,400,000), with the sole residence and disposals under MVR 40,000 exempt, and losses netting gains only for up to 5 years.
- Mongolia capital gains tax calculatorCapital gains taxImmovable property pays 2% of the whole sale price; shares, securities, crypto, land rights and movables pay 10% of documented-cost income, with no loss carryforward for individuals.
- Myanmar capital gains tax calculatorCapital gains taxA flat 10% of the gain on transferring any capital asset once the year's aggregate transfer value passes MMK 10,000,000; losses net only within the year and carry nowhere.
- Nepal capital gains tax calculatorCapital gains taxFrom 17 July 2026: 7.5% on listed shares held over 365 days, 10% if less; land and buildings 7.5%/10%.
- Pakistan capital gains tax calculatorCapital gains taxPSX securities: 15% for filers on post-1 July 2024 buys, a 15% to 0% holding ladder for 2022-2024 buys, 12.5% for 2013-2022, and 0% for pre-2013 buys except in tax years 2023-2024 (the Finance Act, 2022 charged 12.5%). Property on the Division VIII table. The 2026 Finance Act changed no CGT rate.
- Philippines capital gains tax calculatorCapital gains taxListed shares pay a 0.1% stock transaction tax on the sale; unlisted shares 15% of the gain and property 6% of the higher of price and value.
- Singapore capital gains tax calculatorNo capital gains taxNo capital gains tax. Investment gains are not taxed.
- South Korea capital gains tax calculatorCapital gains taxMinority listed-share gains are untaxed; major-shareholder and unlisted share gains pay 20%/25%, property the 6-45% scale with 40-70% short-holding surcharges, crypto 22% from 2027.
- Sri Lanka capital gains tax calculatorCapital gains tax10% on investment-asset gains, 15% from 3 June 2026. Listed CSE shares and your home are excluded.
- Taiwan capital gains tax calculatorCapital gains taxListed gains are exempt but bear 0.3% transaction tax; unlisted shares run the 20% AMT; house and land pay 45% down to 15% by holding period, with the main home up to NT$4m exempt.
- Tajikistan capital gains tax calculatorCapital gains taxNo separate CGT: a resident's disposal gain is non-employment income at the flat 15% personal rate (13% in 2021), immovable property held two years and most movable property are exempt, but shares, participatory interests, vehicles held under a year and large collectibles pay the 15%.
- Thailand capital gains tax calculatorCapital gains taxSET-listed shares and mutual funds are exempt for individuals; other gains run on the 5% to 35% scale. Property uses the Royal Decree No. 165 deduction; crypto through licensed operators is exempt from 2025 to 2029.
- Timor-Leste capital gains tax calculatorCapital gains taxNo separate capital gains tax: a gain on any asset other than one held on personal account is property income taxed on the income scale, 0% to $6,000 of taxable income and 10% above, with losses netting the year's gains and carrying forward indefinitely.
- Turkmenistan capital gains tax calculatorCapital gains taxNo separate capital-gains tax: gains on shares, bonds, other securities and participation rights are individual income at the flat 10% standard rate after documented acquisition and sale costs, ordinary private-property sales are excluded, and crypto has no rule at all.
- Uzbekistan capital gains tax calculatorCapital gains tax12% flat on a resident's disposal gain as property income; a dwelling owned more than 36 months is exempt; crypto through a licensed national provider is outside the charge, losses neither net nor carry
- Vietnam capital gains tax calculatorCapital gains tax0.1% of the sale price on listed shares, 20% of the gain on unlisted capital, and from 1 July 2026 a flat 2% of price on property.
Oceania
- Australia capital gains tax calculatorCapital gains taxThe 50% discount ends 1 July 2027. CPI indexation of the cost base takes over.
- New Zealand capital gains tax calculatorTargeted rules onlyNo general CGT. Bright-line rule on residential property.
- American Samoa capital gains tax calculatorCapital gains taxGains follow the US tax code as it stood in 2000: long-term gains pay 10% or 20%, short-term gains pay ordinary rates of 15% to 39.6%, collectibles up to 28%, with a 4% minimum tax on income; a main home has a $250,000 exclusion.
- Cook Islands capital gains tax calculatorNo capital gains taxNo capital gains tax on individuals; only profits of dealers and buyers-to-sell are income, taxed on the scale of 17%, 27% and 30% above the NZ$14,600 threshold.
- Fiji capital gains tax calculatorCapital gains taxA separate 10% Capital Gains Tax applies to the gain on each disposal of a capital asset (Income Tax Act 2015, section 65); a gain of FJ$30,000 or less on a disposal is exempt for residents, a first home, SPSE-listed shares and shares held before 1 May 2011 are exempt, losses reduce no gain, and the return is due one month after the sale.
- Guam capital gains tax calculatorCapital gains taxThe mirror system taxes residents on the U.S. IRC itself, filed with the Guam Department of Revenue and Taxation: long-term gains 0/15/20 by income, short-term gains at ordinary rates, plus the 3.8% net investment income tax by mirror.
- Marshall Islands capital gains tax calculatorNo capital gains taxNo personal capital gains tax: the Income Tax Act 1989 taxes wages, business gross revenue (3%) and land lease income (3%), and never a gain on shares, crypto or property.
- Micronesia capital gains tax calculatorNo capital gains taxNo personal capital gains tax: national law taxes individuals only on wages and salaries (6% on the first $11,000, 10% above) and businesses on gross revenues (3% above $10,000), and a private sale is not a business receipt
- Nauru capital gains tax calculatorNo capital gains taxNo personal capital gains tax: the Nauru Revenue Office administers only employment and services tax, business tax and telecommunications tax; a gain is taxed only as business income, 20% for individuals above AUD 250,000 of gross business income; no VAT or GST
- New Caledonia capital gains tax calculatorTargeted rules onlyNo general capital gains tax; a private sale of property in New Caledonia pays 20% of the net gain plus a 4% solidarity contribution (24%) from 12 December 2023, after 10% relief per year of ownership beyond the tenth, with the main home and sales at or under XPF 5,000,000 exempt, and gains on shares and other assets are not taxed.
- Niue capital gains tax calculatorNo capital gains taxNo capital gains tax: Niue's Income Tax Act 1961 taxes a sale profit only for a dealer or an asset bought in order to sell it, at 10% to $10,000, 20% to $20,000 and 30% above; consumption tax is 12.5%.
- Northern Mariana Islands capital gains tax calculatorCapital gains taxTwo layers on a resident's gain: the earnings tax takes 100% of a personal-property gain (half of a CNMI real-property gain) at 2% to 9% of the whole amount, and the mirrored U.S. income tax charges 0/15/20 on long-term gains, ordinary rates on short-term and the 3.8% NIIT; the earnings tax is credited against it and a 90/70/50% rebate cuts the rest.
- Palau capital gains tax calculatorNo capital gains taxNo personal capital gains tax; selling land pays a 4% fee on the sale proceeds from 2023, and shares and crypto carry no charge on the gain.
- Papua New Guinea capital gains tax calculatorTargeted rules onlyNo general CGT: from 1 January 2026 a 15% capital gains tax applies only to mining and petroleum rights and to shares deriving more than 50% of their value from them; other shares, crypto and property are outside it, and trading or profit-making gains are taxed as income (0% to K20,000, top rate 42%).
- Pitcairn Islands capital gains tax calculatorNo capital gains taxNo personal capital gains tax: Pitcairn levies no income tax, and its ordinances hold no capital gains, stamp duty or VAT charge.
- Samoa capital gains tax calculatorCapital gains taxCapital gains pay 10% when the asset is sold within 12 months and 27% when sold over 12 months after acquisition, on a gain measured against the cost raised 5% a year; assets acquired by 31 December 1989, a principal residence and Unit Trust of Samoa units are exempt.
- Solomon Islands capital gains tax calculatorNo capital gains taxNo capital gains tax on individuals: section 3(1) of the Income Tax Act charges business, employment, dividend, interest and mining-lease-rights income but not investment gains; a sale of shares or land pays stamp duty on the instrument instead, 2% above SBD 10,000 up to 25,000, 3% up to 50,000 and 4% above (from SBD 100 for shares)
- Tonga capital gains tax calculatorNo capital gains taxNo capital gains tax on personal investments; only a gain on a business asset, including shares deriving 50% or more of their value from immovable property, is taxed as business income at up to 25%.
- Tuvalu capital gains tax calculatorNo capital gains taxNo capital gains tax: the Income Tax Act excludes amounts of a capital nature from gross income and taxes residents only on Tuvalu-source income, so share, crypto and property gains are untaxed; dealing profits are income at 0% to $10,000, 15% to $14,000 and 30% above.
- Vanuatu capital gains tax calculatorNo capital gains taxNo capital gains tax and no personal income tax; a sale of property or shares pays stamp duty of up to 1% of value, minimum VT2,500.
- Wallis and Futuna capital gains tax calculatorNo capital gains taxNo personal capital gains tax: the territorial government states there is no income, corporate, capital gains, wealth or value-added tax; revenue comes from customs duties