|
Capital Gains Taxation by Country (OECD) |
||
|
Top long-term capital gains tax rate (2011)* |
Integrated capital gains tax rate (2011)** |
|
|
Italy |
44.5 |
59.8 |
|
Denmark |
42 |
56.5 |
|
France |
31.3 |
54.9 |
|
United States |
19.1 |
50.8 |
|
Sweden |
30 |
48.4 |
|
Norway |
28 |
48.2 |
|
Germany |
25 |
47.7 |
|
Finland |
28 |
46.7 |
|
United Kingdom |
28 |
46.7 |
|
Australia |
22.5 |
45.8 |
|
Japan |
10 |
45.6 |
|
Spain |
21 |
44.7 |
|
Canada |
22.54 |
43.9 |
|
OECD Avg (non-US) |
17.8 |
41.7 |
|
Israel |
20 |
39.2 |
|
Estonia |
21 |
37.6 |
|
Iceland |
20 |
36 |
|
Ireland |
25 |
34.4 |
|
Poland |
19 |
34.4 |
|
Slovak Republic |
19 |
34.4 |
|
Belgium |
0 |
34 |
|
Chile |
20 |
33.6 |
|
Hungary |
16 |
32 |
|
Mexico |
0 |
30 |
|
Luxembourg |
0 |
28.6 |
|
New Zealand |
0 |
28 |
|
Portugal |
0 |
26.5 |
|
Austria |
0 |
25 |
|
Netherlands |
0 |
25 |
|
Korea |
0 |
24.2 |
|
Switzerland |
0 |
21.2 |
|
Greece |
0 |
20 |
|
Slovenia |
0 |
20 |
|
Turkey |
0 |
20 |
|
Czech Republic |
0 |
19 |
|
* Combined national and sub-national rate. ** Capital gains rate plus the corporate income tax rate. |
