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