Sanggunian
Capital gains tax rate Philippines at ayon sa bansa, 2026
Sa 218 bansang saklaw, 143 ang nagbubuwis ng capital gains, 22 ang may tiyak na mga patakaran pero walang pangkalahatang capital gains tax, at 53 ang hindi nagbubuwis ng anumang gain. Ang bawat hanay ay ang pangunahing patakaran, at ang calculator sa likod nito ang nagpapatakbo ng buong patakaran, na binabasa mula sa may petsang tala ng opisyal na pinagmulan.
Hilagang Amerika
- Estados UnidosMay capital gains tax · IRS
Pinakamataas na rate sa shares: 23.8%
- CanadaMay capital gains tax · CRA
Pinakamataas na rate sa shares: 16.5%
- Antigua & BarbudaMga tiyak na patakaran lang · Inland Revenue Department
Pinakamataas na rate sa shares: 0%
- AnguillaWala · Inland Revenue Department
Pinakamataas na rate sa shares: 0%
- ArubaMga tiyak na patakaran lang · Departamento di Impuesto
Pinakamataas na rate sa shares: 0%
- BahamasWala · Department of Inland Revenue
Pinakamataas na rate sa shares: 0%
- BarbadosWala · Barbados Revenue Authority
Pinakamataas na rate sa shares: 0%
- BelizeWala · Belize Tax Service
Pinakamataas na rate sa shares: 0%
- BermudaWala · Office of the Tax Commissioner
Pinakamataas na rate sa shares: 0%
- British Virgin IslandsWala · Inland Revenue Department (Government of the Virgin Islands)
Pinakamataas na rate sa shares: 0%
- Cayman IslandsWala · Tax Information Authority
Pinakamataas na rate sa shares: 0%
- Costa RicaMay capital gains tax · Ministerio de Hacienda
Pinakamataas na rate sa shares: 15%
- CubaMay capital gains tax · Ministerio de Finanzas y Precios (ONAT)
Pinakamataas na rate sa shares: 50%
- CuraçaoMga tiyak na patakaran lang · Belastingdienst Curaçao
Pinakamataas na rate sa shares: 0%
- DominicaWala · Inland Revenue Division
Pinakamataas na rate sa shares: 0%
- Dominican RepublicMay capital gains tax · Dirección General de Impuestos Internos (DGII)
Pinakamataas na rate sa shares: 27%
- El SalvadorMay capital gains tax · Ministerio de Hacienda
Pinakamataas na rate sa shares: 10%
- GreenlandMga tiyak na patakaran lang · Skattestyrelsen
Pinakamataas na rate sa shares: 0%
- GrenadaWala · Inland Revenue Division
Pinakamataas na rate sa shares: 0%
- GuatemalaMay capital gains tax · Superintendencia de Administracion Tributaria (SAT)
Pinakamataas na rate sa shares: 10%
- HondurasMay capital gains tax · Servicio de Administracion de Rentas (SAR)
Pinakamataas na rate sa shares: 10%
- JamaicaWala · Tax Administration Jamaica
Pinakamataas na rate sa shares: 0%
- MexicoMay capital gains tax · SAT
Pinakamataas na rate sa shares: 10%
- MontserratWala · Customs and Revenue Service
Pinakamataas na rate sa shares: 0%
- NicaraguaMay capital gains tax · Dirección General de Ingresos (DGI)
Pinakamataas na rate sa shares: 15%
- PanamaMay capital gains tax · Dirección General de Ingresos (DGI)
Pinakamataas na rate sa shares: 0%
- Puerto RicoMay capital gains tax · Departamento de Hacienda
Pinakamataas na rate sa shares: 15%
- Saint LuciaWala · Inland Revenue Department
Pinakamataas na rate sa shares: 0%
- Saint MartinMay capital gains tax · Direction des Services Fiscaux de Saint-Martin
Pinakamataas na rate sa shares: 16%
- Sint MaartenMga tiyak na patakaran lang · Tax Administration Sint Maarten
Pinakamataas na rate sa shares: 0%
- St. BarthélemyMga tiyak na patakaran lang · Collectivité de Saint-Barthélemy
Pinakamataas na rate sa shares: 0%
- St. Kitts & NevisWala · Inland Revenue Department
Pinakamataas na rate sa shares: 0%
- St. Pierre & MiquelonMay capital gains tax · Direction des Services Fiscaux
Pinakamataas na rate sa shares: 19%
- St. Vincent & GrenadinesWala · Inland Revenue Department
Pinakamataas na rate sa shares: 0%
- Trinidad & TobagoMga tiyak na patakaran lang · Inland Revenue Division
Pinakamataas na rate sa shares: 0%
- Turks & Caicos IslandsWala · Inland Revenue Department
Pinakamataas na rate sa shares: 0%
- U.S. Virgin IslandsMay capital gains tax · V.I. Bureau of Internal Revenue (BIR)
Pinakamataas na rate sa shares: 23.8%
Timog Amerika
- ArgentinaMay capital gains tax · ARCA (ex-AFIP)
Pinakamataas na rate sa shares: 15%
- BoliviaMay capital gains tax · Servicio de Impuestos Nacionales (SIN)
Pinakamataas na rate sa shares: 13%
- BrazilMay capital gains tax · Receita Federal
Pinakamataas na rate sa shares: 15%
- ChileMay capital gains tax · SII
Pinakamataas na rate sa shares: 10%
- ColombiaMay capital gains tax · DIAN
Pinakamataas na rate sa shares: 0%
- EcuadorMay capital gains tax · SRI
Pinakamataas na rate sa shares: 10%
- Falkland IslandsWala · Falkland Islands Government Taxation Office
Pinakamataas na rate sa shares: 0%
- GuyanaMay capital gains tax · Guyana Revenue Authority (GRA)
Pinakamataas na rate sa shares: 0%
- ParaguayMay capital gains tax · Subsecretaría de Estado de Tributación (DNIT)
Pinakamataas na rate sa shares: 8%
- PeruMay capital gains tax · SUNAT
Pinakamataas na rate sa shares: 5%
- SurinameWala · EITI Suriname
Pinakamataas na rate sa shares: 0%
- UruguayMay capital gains tax · DGI
Pinakamataas na rate sa shares: 12%
- VenezuelaMay capital gains tax · Servicio Nacional Integrado de Administración Aduanera y Tributaria (SENIAT)
Pinakamataas na rate sa shares: 1%
Europa
- United KingdomMay capital gains tax · HMRC
Pinakamataas na rate sa shares: 24%
- IrelandMay capital gains tax · Revenue
Pinakamataas na rate sa shares: 33%
- GermanyMay capital gains tax · BMF
Pinakamataas na rate sa shares: 26.4%
- NetherlandsMay capital gains tax · Belastingdienst
Pinakamataas na rate sa shares: 2.2%
- SpainMay capital gains tax · AEAT
Pinakamataas na rate sa shares: 30%
- AlbaniaMay capital gains tax · General Directorate of Taxes (tatime.gov.al)
Pinakamataas na rate sa shares: 15%
- AndorraMay capital gains tax · Departament de Tributs i de Fronteres
Pinakamataas na rate sa shares: 0%
- AustriaMay capital gains tax · BMF
Pinakamataas na rate sa shares: 27.5%
- BelarusMay capital gains tax · Ministry of Taxes and Duties
Pinakamataas na rate sa shares: 13%
- BelgiumMay capital gains tax · FPS Finance
Pinakamataas na rate sa shares: 10%
- Bosnia and HerzegovinaMay capital gains tax · FBiH Tax Administration and Republika Srpska Tax Administration
Pinakamataas na rate sa shares: 13%
- BulgariaMay capital gains tax · National Revenue Agency
Pinakamataas na rate sa shares: 0%
- CroatiaMay capital gains tax · Porezna uprava
Pinakamataas na rate sa shares: 12%
- CyprusMay capital gains tax · Tax Department, Ministry of Finance
Pinakamataas na rate sa shares: 0%
- CzechiaMay capital gains tax · Financial Administration
Pinakamataas na rate sa shares: 23%
- DenmarkMay capital gains tax · skat.dk
Pinakamataas na rate sa shares: 42%
- EstoniaMay capital gains tax · Tax and Customs Board
Pinakamataas na rate sa shares: 22%
- Faroe IslandsMay capital gains tax · Taksveiðisstovan (TAKS)
Pinakamataas na rate sa shares: 35%
- FinlandMay capital gains tax · Vero Skatten
Pinakamataas na rate sa shares: 34%
- FranceMay capital gains tax · impots.gouv.fr
Pinakamataas na rate sa shares: 31.4%
- GeorgiaMay capital gains tax · Revenue Service
Pinakamataas na rate sa shares: 20%
- GreeceMay capital gains tax · AADE
Pinakamataas na rate sa shares: 0%
- GuernseyWala · States of Guernsey Revenue Service
Pinakamataas na rate sa shares: 0%
- HungaryMay capital gains tax · NAV
Pinakamataas na rate sa shares: 15%
- IcelandMay capital gains tax · Skatturinn
Pinakamataas na rate sa shares: 22%
- Isle of ManWala · Income Tax Division
Pinakamataas na rate sa shares: 0%
- ItalyMay capital gains tax · Agenzia delle Entrate
Pinakamataas na rate sa shares: 26%
- JerseyWala · Revenue Jersey
Pinakamataas na rate sa shares: 0%
- KosovoMay capital gains tax · Tax Administration of Kosovo
Pinakamataas na rate sa shares: 10%
- LatviaMay capital gains tax · VID
Pinakamataas na rate sa shares: 28.5%
- LiechtensteinMay capital gains tax · LLV
Pinakamataas na rate sa shares: 0%
- LithuaniaMay capital gains tax · VMI
Pinakamataas na rate sa shares: 32%
- LuxembourgMay capital gains tax · ACD
Pinakamataas na rate sa shares: 0%
- MaltaMay capital gains tax · Commissioner for Revenue (Tax and Customs Administration)
Pinakamataas na rate sa shares: 0%
- MoldovaMay capital gains tax · SFS
Pinakamataas na rate sa shares: 6%
- MonacoWala · Monaco government
Pinakamataas na rate sa shares: 0%
- MontenegroMay capital gains tax · Revenue and Customs Administration (upod.gov.me)
Pinakamataas na rate sa shares: 15%
- North MacedoniaMay capital gains tax · Public Revenue Office (UJP)
Pinakamataas na rate sa shares: 9%
- NorwayMay capital gains tax · Skatteetaten
Pinakamataas na rate sa shares: 37.8%
- PolandMay capital gains tax · podatki.gov.pl
Pinakamataas na rate sa shares: 23%
- PortugalMay capital gains tax · Portugal Tax Authority
Pinakamataas na rate sa shares: 28%
- RomaniaMay capital gains tax · ANAF
Pinakamataas na rate sa shares: 3%
- RussiaMay capital gains tax · Federal Tax Service (FNS)
Pinakamataas na rate sa shares: 15%
- San MarinoMay capital gains tax · Ufficio Tributario
Pinakamataas na rate sa shares: 10%
- SerbiaMay capital gains tax · Poreska uprava
Pinakamataas na rate sa shares: 15%
- SlovakiaMay capital gains tax · Financial Administration
Pinakamataas na rate sa shares: 0%
- SloveniaMay capital gains tax · FURS
Pinakamataas na rate sa shares: 25%
- SwedenMay capital gains tax · Skatteverket
Pinakamataas na rate sa shares: 30%
- SwitzerlandMga tiyak na patakaran lang · ESTV
Pinakamataas na rate sa shares: 0%
- UkraineMay capital gains tax · State Tax Service of Ukraine
Pinakamataas na rate sa shares: 23%
- Vatican CityWala · Governatorato of Vatican City State
Pinakamataas na rate sa shares: 0%
Gitnang Silangan
- ArmeniaMga tiyak na patakaran lang · SRC
Pinakamataas na rate sa shares: 0%
- AzerbaijanMay capital gains tax · State Tax Service
Pinakamataas na rate sa shares: 14%
- BahrainWala · National Bureau for Revenue
Pinakamataas na rate sa shares: 0%
- EgyptMay capital gains tax · ETA
Pinakamataas na rate sa shares: 0%
- IranMay capital gains tax · INTA
Pinakamataas na rate sa shares: 0.5%
- IraqMga tiyak na patakaran lang · Iraqi General Commission for Taxes
Pinakamataas na rate sa shares: 0%
- IsraelMay capital gains tax · Israel Tax Authority
Pinakamataas na rate sa shares: 30%
- JordanWala · Income and Sales Tax Dept
Pinakamataas na rate sa shares: 0%
- KuwaitWala · Ministry of Finance
Pinakamataas na rate sa shares: 0%
- LebanonMga tiyak na patakaran lang · Lebanese MoF
Pinakamataas na rate sa shares: 0%
- OmanWala · Oman Tax Authority
Pinakamataas na rate sa shares: 0%
- QatarWala · General Tax Authority
Pinakamataas na rate sa shares: 0%
- Saudi ArabiaWala · ZATCA
Pinakamataas na rate sa shares: 0%
- TürkiyeMay capital gains tax · GİB
Pinakamataas na rate sa shares: 0%
- United Arab EmiratesWala · FTA
Pinakamataas na rate sa shares: 0%
- YemenWala · Yemen Tax Authority
Pinakamataas na rate sa shares: 0%
Aprika
- AlgeriaMay capital gains tax · DGI
Pinakamataas na rate sa shares: 15%
- AngolaMay capital gains tax · AGT
Pinakamataas na rate sa shares: 10%
- BotswanaMay capital gains tax · BURS
Pinakamataas na rate sa shares: 0%
- Burkina FasoMay capital gains tax · Direction Générale des Impôts (DGI)
Pinakamataas na rate sa shares: 0%
- BurundiMay capital gains tax · Office Burundais des Recettes
Pinakamataas na rate sa shares: 15%
- CameroonMay capital gains tax · Direction Générale des Impôts (DGI)
Pinakamataas na rate sa shares: 0%
- Cape VerdeMay capital gains tax · DNRE
Pinakamataas na rate sa shares: 1%
- Central African RepublicMay capital gains tax · Direction Générale des Impôts et des Domaines (DGID)
Pinakamataas na rate sa shares: 15%
- ChadMay capital gains tax · Direction Générale des Impôts (DGI)
Pinakamataas na rate sa shares: 0%
- Congo - BrazzavilleMay capital gains tax · Direction Générale des Impôts (DGI)
Pinakamataas na rate sa shares: 15%
- Congo - KinshasaMay capital gains tax · Direction Générale des Impôts (DGI)
Pinakamataas na rate sa shares: 40%
- Côte d’IvoireMga tiyak na patakaran lang · Direction Générale des Impôts (DGI)
Pinakamataas na rate sa shares: 0%
- DjiboutiMay capital gains tax · Direction Générale des Impôts (DGI)
Pinakamataas na rate sa shares: 5%
- EthiopiaMay capital gains tax · Ministry of Revenues
Pinakamataas na rate sa shares: 15%
- GabonMay capital gains tax · Direction Générale des Impôts (DGI)
Pinakamataas na rate sa shares: 20%
- GambiaMay capital gains tax · Gambia Revenue Authority (GRA)
Pinakamataas na rate sa shares: 15%
- GhanaMay capital gains tax · GRA
Pinakamataas na rate sa shares: 0%
- GuineaMay capital gains tax · Direction Générale des Impôts (DGI)
Pinakamataas na rate sa shares: 15%
- Guinea-BissauMay capital gains tax · Direcção-Geral das Contribuições e Impostos (DGCI)
Pinakamataas na rate sa shares: 15%
- KenyaMay capital gains tax · KRA
Pinakamataas na rate sa shares: 0%
- LesothoMay capital gains tax · Revenue Services Lesotho
Pinakamataas na rate sa shares: 30%
- LiberiaMay capital gains tax · Liberia Revenue Authority (LRA)
Pinakamataas na rate sa shares: 25%
- LibyaWala · Libyan Tax Authority
Pinakamataas na rate sa shares: 0%
- MadagascarMay capital gains tax · DGI
Pinakamataas na rate sa shares: 20%
- MalawiMga tiyak na patakaran lang · Malawi Revenue Authority
Pinakamataas na rate sa shares: 2%
- MaliMay capital gains tax · Direction Générale des Impôts (DGI)
Pinakamataas na rate sa shares: 7%
- MauritaniaMay capital gains tax · Direction Générale des Impôts (DGI)
Pinakamataas na rate sa shares: 10%
- MauritiusWala · Mauritius Revenue Authority
Pinakamataas na rate sa shares: 0%
- MoroccoMay capital gains tax · DGI
Pinakamataas na rate sa shares: 15%
- MozambiqueMay capital gains tax · Autoridade Tributária de Moçambique
Pinakamataas na rate sa shares: 27.2%
- NamibiaWala · NamRA
Pinakamataas na rate sa shares: 0%
- NigeriaMay capital gains tax · FIRS/NRS
Pinakamataas na rate sa shares: 25%
- RwandaMay capital gains tax · Rwanda Revenue Authority
Pinakamataas na rate sa shares: 0%
- São Tomé & PríncipeMay capital gains tax · Direcção dos Impostos (DGI)
Pinakamataas na rate sa shares: 15%
- SenegalMga tiyak na patakaran lang · DGID
Pinakamataas na rate sa shares: 12.5%
- SeychellesWala · Seychelles Revenue Commission
Pinakamataas na rate sa shares: 0%
- Sierra LeoneMay capital gains tax · National Revenue Authority (NRA)
Pinakamataas na rate sa shares: 25%
- SomaliaMay capital gains tax · Revenue Directorate
Pinakamataas na rate sa shares: 15%
- South AfricaMay capital gains tax · SARS
Pinakamataas na rate sa shares: 18%
- St. HelenaMay capital gains tax · St Helena Income Tax Office
Pinakamataas na rate sa shares: 0%
- SudanMay capital gains tax · Taxation Chamber
Pinakamataas na rate sa shares: 2%
- SwazilandWala · Eswatini Revenue Service
Pinakamataas na rate sa shares: 0%
- TanzaniaMay capital gains tax · TRA
Pinakamataas na rate sa shares: 0%
- Timog SudanMay capital gains tax · National Revenue Authority
Pinakamataas na rate sa shares: 26%
- TogoMga tiyak na patakaran lang · Office Togolais des Recettes (OTR)
Pinakamataas na rate sa shares: 7%
- TunisiaMay capital gains tax · Direction Generale des Impots
Pinakamataas na rate sa shares: 10%
- UgandaMga tiyak na patakaran lang · Uganda Revenue Authority
Pinakamataas na rate sa shares: 0%
- ZambiaWala · Zambia Revenue Authority
Pinakamataas na rate sa shares: 0%
- ZimbabweMay capital gains tax · ZIMRA
Pinakamataas na rate sa shares: 1%
Asya
- IndiaMay capital gains tax · Income Tax Dept
Pinakamataas na rate sa shares: 15%
- AfghanistanMga tiyak na patakaran lang · Afghanistan Revenue Department
Pinakamataas na rate sa shares: 20%
- BangladeshMay capital gains tax · NBR
Pinakamataas na rate sa shares: 15%
- BhutanWala · DRC
Pinakamataas na rate sa shares: 0%
- BruneiWala · Revenue Division
Pinakamataas na rate sa shares: 0%
- CambodiaMay capital gains tax · GDT
Pinakamataas na rate sa shares: 20%
- ChinaMay capital gains tax · STA
Pinakamataas na rate sa shares: 0%
- Hong Kong SAR ChinaWala · IRD
Pinakamataas na rate sa shares: 0%
- IndonesiaMay capital gains tax · DJP
Pinakamataas na rate sa shares: 0.1%
- JapanMay capital gains tax · NTA
Pinakamataas na rate sa shares: 20.3%
- KazakhstanMay capital gains tax · State Revenue Committee, Ministry of Finance
Pinakamataas na rate sa shares: 15%
- KyrgyzstanMay capital gains tax · State Tax Service
Pinakamataas na rate sa shares: 0%
- LaosMga tiyak na patakaran lang · Tax Department, Ministry of Finance
Pinakamataas na rate sa shares: 0%
- Macau SAR ChinaWala · Direcção dos Serviços de Finanças
Pinakamataas na rate sa shares: 0%
- MalaysiaMga tiyak na patakaran lang · LHDN
Pinakamataas na rate sa shares: 0%
- MaldivesMay capital gains tax · MIRA
Pinakamataas na rate sa shares: 15%
- MongoliaMay capital gains tax · Mongolian Tax Administration
Pinakamataas na rate sa shares: 10%
- Myanmar (Burma)May capital gains tax · IRD
Pinakamataas na rate sa shares: 10%
- NepalMay capital gains tax · IRD
Pinakamataas na rate sa shares: 7.5%
- PakistanMay capital gains tax · FBR
Pinakamataas na rate sa shares: 15%
- PilipinasMay capital gains tax · BIR
Ang listed shares ay may stock transaction tax na 0.1% sa benta; ang unlisted shares ay 15% ng net capital gains at ang property ay 6% ng mas mataas sa presyo at halaga.
- SingaporeWala · IRAS
Pinakamataas na rate sa shares: 0%
- Sri LankaMay capital gains tax · IRD
Pinakamataas na rate sa shares: 0%
- TaiwanMay capital gains tax · MOF
Pinakamataas na rate sa shares: 0%
- TajikistanMay capital gains tax · Tax Committee under the Government
Pinakamataas na rate sa shares: 15%
- ThailandMay capital gains tax · Revenue Department
Pinakamataas na rate sa shares: 0%
- Timog KoreaMay capital gains tax · NTS
Pinakamataas na rate sa shares: 0%
- Timor-LesteMay capital gains tax · Ministry of Finance RDTL
Pinakamataas na rate sa shares: 10%
- TurkmenistanMay capital gains tax · State Tax Service (Ministry of Finance and Economy)
Pinakamataas na rate sa shares: 10%
- UzbekistanMay capital gains tax · State Tax Committee
Pinakamataas na rate sa shares: 12%
- VietnamMay capital gains tax · Law No. 109/2025/QH15
Pinakamataas na rate sa shares: 0.1%
Oceania
- AustraliaMay capital gains tax · ATO
Pinakamataas na rate sa shares: 47%
- New ZealandMga tiyak na patakaran lang · IRD
Pinakamataas na rate sa shares: 0%
- American SamoaMay capital gains tax · American Samoa Government Tax Office
Pinakamataas na rate sa shares: 20%
- Cook IslandsWala · Revenue Management Division
Pinakamataas na rate sa shares: 0%
- FijiMay capital gains tax · Fiji Revenue and Customs Service (FRCS)
Pinakamataas na rate sa shares: 0%
- GuamMay capital gains tax · Guam Department of Revenue and Taxation (DRT)
Pinakamataas na rate sa shares: 23.8%
- Marshall IslandsWala · Division of Customs, Treasury, Revenue and Taxation
Pinakamataas na rate sa shares: 0%
- MicronesiaWala · Customs and Tax Administration
Pinakamataas na rate sa shares: 0%
- NauruWala · Nauru Revenue Office
Pinakamataas na rate sa shares: 0%
- New CaledoniaMga tiyak na patakaran lang · Direction des services fiscaux
Pinakamataas na rate sa shares: 0%
- NiueWala · Niue Tax Office
Pinakamataas na rate sa shares: 0%
- Northern Mariana IslandsMay capital gains tax · Division of Revenue and Taxation
Pinakamataas na rate sa shares: 16.4%
- PalauWala · Bureau of Revenue and Taxation
Pinakamataas na rate sa shares: 0%
- Papua New GuineaMga tiyak na patakaran lang · Internal Revenue Commission
Pinakamataas na rate sa shares: 0%
- Pitcairn IslandsWala · Government of the Pitcairn Islands
Pinakamataas na rate sa shares: 0%
- SamoaMay capital gains tax · Ministry for Revenue
Pinakamataas na rate sa shares: 27%
- Solomon IslandsWala · Inland Revenue Division
Pinakamataas na rate sa shares: 0%
- TongaWala · Ministry of Revenue and Customs
Pinakamataas na rate sa shares: 0%
- TuvaluWala · Ministry of Finance
Pinakamataas na rate sa shares: 0%
- VanuatuWala · Customs and Inland Revenue
Pinakamataas na rate sa shares: 0%
- Wallis & FutunaWala · Territorial Administration of Wallis and Futuna
Pinakamataas na rate sa shares: 0%