Caribbean: Capital Gains Taxes (%)

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Anguilla	0.00%
Antigua	0.00%
Aruba	0.00%
Bahamas	0.00%
Barbados	0.00%
Belize	0.00%
Bermuda	0.00%
BVI	0.00%
Cayman Is.	0.00%
Dom. Rep.	30.00%
Dominica	0.00%
Grenada	0.00%
Guadeloupe	6.45%
Jamaica	3.62%
Martinique	6.45%
Montserrat	0.00%
Neth. Antilles	0.00%
Puerto Rico	29.00%
St Kitts	0.00%
St Lucia	0.00%
St Martin	0.00%
St Vincent & G	0.00%
Trinidad & T.	0.00%
Turks & C. Is.	0.00%
US Virgin Is.	5.00%

Caribbean: Capital gains taxes (%).

In arriving at effective capital gains tax rates, the Global Property Guide makes the following assumptions:

• The property is directly and jointly owned by husband and wife;
• They have owned it for 10 years;
• It is their only source of capital gains in the country
• It has appreciated in value by 100% over the 10 years to sale
• The property was worth US$250,000 or 250,000 at purchase.
• It is not their sole or principal residence.

These assumptions are critical. In many countries a holding period of less than 5 years results in capital gains being taxable. But a longer holding period often results in no capital gains tax being payable. For more details see the Data FAQ

Source: Global Property Guide Research, Contributing Accounting Firms

Statistics for the Caribbean. Statistical work in the Caribbean is weak, and house price statistics are almost non-existent. The partial exception is the US Virgin Islands, which benefits from a multiple listings system.