Global Property Guide

Financial Information for the Residential Property Buyer


Capital Gains Tax (Effective) - United Kingdom Compared to Europe

Footnote | Export Sort: Alphabetically | Ascending Rank | Descending Rank

Click name of country for detailed information
Finland 34.00%
France 33.30%
Ireland 33.00%
Iceland 31.80%
Sweden 30.00%
Portugal 28.00%
UK 28.00%
Austria 27.50%
Slovak Rep. 25.00%
Denmark 24.00%
Norway 24.00%
Serbia 20.00%
Russia 20.00%
Cyprus 20.00%
Estonia 20.00%
Luxembourg 19.48%
Spain 19.00%
Ukraine 18.00%
Liechtenstein 17.01%
Belgium 16.50%
Lithuania 15.00%
Latvia 15.00%
Hungary 15.00%
Czech Rep. 15.00%
Albania 15.00%
Greece 15.00%
Andorra 15.00%
Belarus 13.00%
Malta 12.00%
Moldova 10.00%
Bosnia & H. 10.00%
Bulgaria 10.00%
Slovenia 10.00%
Macedonia 10.00%
Montenegro 9.00%
Netherlands 1.62%
Turkey 0.00%
Switzerland 0.00%
Romania 0.00%
Croatia 0.00%
Italy 0.00%
Germany 0.00%
Monaco 0.00%
Poland 0.00%

United Kingdom: 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


The United Kingdom (UK) has monthly and quarterly house price time-series. The Land Registry has a monthly house price index. Nationwide, and the Halifax, and many other commercial organizations publish quality UK house price time-series. Construction activity is published by Office for National Statistics (ONS) and property transactions data by the Council of Mortgage Lenders (CML).

The rents situation is much less good, the only figures being from the Association of Registered Letting Agents (ARLA).