Top Capital Gains Tax Rate, OECD, 2011 – 2014

December 16, 2013

Table 1: Top Capital Gains Tax Rate, OECD, 2011-2014

Top Personal Tax on Capital Gains by OECD Country, 2011 – 2014

Top Capital gains Tax Rate, OECD, 2011 – 2014
Country 2011 2012 2013 2014
Australia 22.5% 22.50% 22.50% 22.50%
Austria 0.0% 25.00% 25.00% 25.00%
Belgium 0.0% 0.00% 0.00% 0.00%
Canada 22.54% 22.50% 22.50% 22.50%
Chile 20.0% 18.50% 18.50% 20.00%
Czech Republic 0.0% 0.00% 0.00% 0.00%
Denmark 42.0% 42.00% 42.00% 42.00%
Estonia 21.0% 21.00% 21.00% 21.00%
Finland 28.0% 32.00% 32.00% 32.00%
France 31.3% 32.50% 32.50% 38.00%
Germany 25.0% 25.00% 25.00% 25.00%
Greece 0.0% 0.00% 0.00% 15.00%
Hungary 16.0% 16.00% 16.00% 16.00%
Iceland 20.0% 20.00% 20.00% 20.00%
Ireland 25.0% 30.00% 30.00% 33.00%
Israel 20.0% 25.00% 25.00% 25.00%
Italy 44.5% 20.00% 20.00% 20.00%
Japan 10.0% 10.00% 10.00% 20.00%
Korea 0.0% 0.00% 0.00% 0.00%
Luxembourg 0.0% 0.00% 0.00% 0.00%
Mexico 0.0% 0.00% 0.00% 10.00%
Netherlands 0.0% 0.00% 0.00% 0.00%
New Zealand 0.0% 0.00% 0.00% 0.00%
Norway 28.0% 28.00% 28.00% 27.00%
Poland 19.0% 19.00% 19.00% 19.00%
Portugal 0.0% 25.00% 25.00% 28.00%
Slovak Republic 19.0% 19.00% 19.00% 25.00%
Slovenia 0.0% 0.00% 0.00% 0.00%
Spain 21.0% 27.00% 27.00% 27.00%
Sweden 30.0% 30.00% 30.00% 30.00%
Switzerland 0.0% 0.00% 0.00% 0.00%
Turkey 0.0% 0.00% 0.00% 0.00%
United Kingdom 28.0% 28.00% 28.00% 28.00%
United States 19.1% 19.00% 27.90% 28.70%

Source: Ernst and Young, Deloitte Tax Foundation


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