Top Capital Gains Tax Rate, OECD, 2011 – 2014
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
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 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