Capital Gains Rate By Country, 2011 (OECD)
|
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. |
Was this page helpful to you?
Thank you!
The Tax Foundation works hard to provide insightful tax policy analysis. Our work depends on support from members of the public like you. Would you consider contributing to our work?
Contribute to the Tax FoundationLet us know how we can better serve you!
We work hard to make our analysis as useful as possible. Would you consider telling us more about how we can do better?
Give Us Feedback