Capital Gains Tax (Effective) in United Kingdom compared to Europe

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

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).