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 Stay informed on the tax policies impacting you. Subscribe to get insights from our trusted experts delivered straight to your inbox. Subscribe Share Tweet Share Email Topics Center for Federal Tax Policy Data Individual and Consumption Taxes Individual Capital Gains and Dividends Taxes
