July 6, 2012 Capital Gains Rate By Country, 2011 (OECD) Print this page Subscribe Support our work 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. Source: Robert Carroll and Gerald Prante, “Corporate Dividend and Capital Gains Taxation: A comparison of the United States to other developed nations”, Ernst & Young, February 2012. Was this page helpful to you? Yes! No 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 Foundation Share This Article! Let 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 Topics Center for Federal Tax Policy Business Taxes Individual Capital Gains and Dividends Taxes International Taxes Tags International Corporate Tax Competition
