Venezuela capital gains tax calculator

Not as a separate tax. A gain on shares, crypto, property or any other asset is income: it joins your salary and other enrichment for the year and pays income tax on Tarifa N° 1, from 6% to 34%. The bands are fixed in tax units (U.T.), VES 43 each for 2025 and 2026, so the 34% band starts at VES 258,000 of enrichment after the 774 U.T. single deduction. The one exception is shares sold on the Caracas Stock Exchange, which pay a final 1% of the sale value.

Shares whose public offer SUNAVAL authorised, sold through the Bolsa de Valores de Caracas, pay 1% of the gross sale value whether you made a gain or a loss (article 74 of the income tax law). The exchange withholds it within three business days, and the sale stays out of your annual return. A loss on these shares can never be deducted from other income.

Selling your registered main home is excluded when you put the proceeds into a replacement main home within two years after the sale or in the year before it. Reinvest part and only that part is excluded; the rest of the gain is taxed with your income. A seller aged over 60 needs no replacement. Any other property sale pays a 0.5% advance on the price before the deed, credited against your year's tax.

Venezuela has no separate capital gains tax. An individual's gain is gross income (the sale price) less the cost of what was sold (LISLR article 21), part of the year's global net enrichment, and it pays income tax on Tarifa N° 1: 6% to 34% by fraction of the enrichment measured in tax units (article 50). A non-resident pays a flat 34% on Venezuelan-source enrichment (article 50 paragraph único); residence is more than 183 days in the calendar year or the one before (article 51). Sources: Decreto N° 2.163, Gaceta Oficial N° 6.210 Extraordinario of 30 December 2015 (https://tributos.ivecofi.net/informacion/legislacion/leyes/ley-impuesto-sobre-renta); PwC (https://taxsummaries.pwc.com/venezuela/individual/income-determination).

Shares whose public offer the National Securities Commission authorised, sold through a stock exchange domiciled in Venezuela (the Bolsa de Valores de Caracas), pay a proportional 1% on the gross sale value, whatever the gain (article 74). The exchange withholds it and pays it within three business days (article 75); the amount is excluded from the global base (article 76), so the 1% is final. Losses on these sales cannot be deducted from other enrichment (article 74 paragraph único). Source: https://taxsummaries.pwc.com/venezuela/individual/income-determination.

Losses on shares and capital participations count only when all three conditions of article 33 concur: the price paid did not exceed the exchange quotation or a reasonable relation to book value; the seller owned the shares for a consecutive period of not less than two years on the sale date; and the company carried on an economic activity with reasonable capacity in the two prior years. A loss on the second anniversary of the purchase qualifies. Gains need no holding period: none is exempt.

Main home (article 17): the proceeds of selling a home registered as the main residence stay out of gross income when the seller reinvests them in a replacement main residence within two years after the sale or in the year before it. Reinvesting part excludes only the reinvested amount, and the cost falls in the same proportion (article 22), so the taxable gain is the gain times the unreinvested share of the price. A seller aged over 60, or whose non-separated spouse is, need not buy a replacement.

Property sale advance (article 86): the seller of real property or rights over it pays an advance of 0.5% of the sale price before the notary or registrar authorises the deed, credited against the year's final income tax. The statute excepts "las operaciones cuyo monto sea inferior a tres mil unidades tributarias (3.000 U.T.)" (verified against the law's Título VI text on 2026-09-30: strictly below, so an operation of exactly 3,000 U.T. at the U.T. in force on the day of the sale pays the advance) and "las enajenaciones de la vivienda principal, de acuerdo con lo previsto en el artículo 17", shown to the notary with the main-residence registry certificate.

Inflation update (article 175): a resident individual who is not in business may update the acquisition cost and improvements of what is sold by the variation of the Índice Nacional de Precios al Consumidor from the month of purchase to the month of sale. The updated cost cannot exceed the sale price, so the update never produces a loss.

Crypto: no provision of the income tax law names crypto assets, and the 2018 cryptoasset decree regulates the market only. Every net increase in patrimony is enrichment (articles 1 and 4), so a crypto gain joins the global base on Tarifa N° 1 and a crypto loss nets like any other cost. Payments in foreign currency or crypto can separately attract the 3% IGTF transaction tax (https://taxsummaries.pwc.com/venezuela/individual/other-taxes).

Losses: gains and losses of the year net inside the global enrichment, but foreign-source losses never reduce Venezuelan-source enrichment (article 4). A net loss carries to the three following years, and the amount used in any year cannot exceed 25% of that year's enrichment (article 55); foreign-source losses carry only against foreign-source enrichment.

Tax unit: Tarifa N° 1, the 774 U.T. single deduction and the 10 U.T. personal rebate are stated in unidades tributarias, and an annual tax reads the U.T. in force at the close of the year (SENIAT Providencia SNAT/2025/000048). For 2026 that is VES 43. The U.T. moved to VES 0.02 on 6 April 2021 (Gaceta Oficial 42.100), VES 0.40 on 20 April 2022 (42.359), VES 9.00 on 8 May 2023 (42.623) and VES 43.00 on 2 June 2025 (43.140). No adjustment followed through 30 September 2026, and 2027 carries VES 43.00 on current law. Source: Deloitte, Boletín Impuestos y Servicios Legales, 9 June 2025 (https://www.deloitte.com/latam/es/services/tax/perspectives/ve-9junio2025-boletin-informativo-tributario-legal.html).