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 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 Foundation Share This Article! Let 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 Topics Center for Federal Tax Policy Data Individual and Consumption Taxes Individual Capital Gains and Dividends Taxes
