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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