We present capital gains tax data in two forms:
To read the ‘in depth’ discussion of capital gains taxes:
Use the menu to navigate to the Taxes and Costs section of the country you are interested.
Navigate to a country or continent and select Capital Gains Tax from the Regional Stats menu.
Our capital gains tax figures are based on our own computations, based on publicly-available data.
In arriving at our effective capital gains tax numbers, we make the following assumptions:
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.
Note: We do not count taxes as capital gains taxes, if they are actually merely transaction taxes. For instance, the Philippines imposes a 6% ’Capital Gains Tax’ on the total purchase price or zonal value, whichever is higher. Despite its name, this is not really a tax on the gain, but a tax on the transaction value. Conversely in some countries there are some taxes which are really Capital Gains Taxes, but are not called by that name. Obviously, these are included in our computation.