Capital gains tax by country

How this table is built

Investors and relocators search CGT by country when planning exits, secondary sales, or moving with a large unrealised portfolio. A 0% CGT headline is powerful, but trading vs investment characterisation and exit tax from the old country can erase the benefit.

This hub lists the CGT headline from each country page we maintain, plus a secondary field (shares, crypto, or property) when available. Open the country page for the full watch-outs.

Not tax advice — characterisation rules are fact-specific.

How to read the columns

• Headline CGT is the general personal capital-gains position from the country page.
• Secondary column prefers share, crypto, or property-specific figures when stored separately.
• “0%” often still allows trading profits to be taxed as business income.
• Pair with the no-CGT list page for a filtered zero-rate subset.

Important caveats

• Frequent trading can be reclassified as taxable business profits.
• Property transfer taxes and stamp duties can apply even without CGT.
• Exit or departure taxes may apply when you leave a high-tax country.

Coverage: 91 countries in this table · 27 show a 0% sort key in structured data · Data from country tax pages · Methodology · Editorial policy

Related tax-rate tables

• Income tax rates by countryPersonal income tax headlines and top rates across our country set.
• Corporate tax rates by countryStandard company tax rates, SME bands, and free-zone notes.
• Dividend tax by countryShareholder-level dividend tax and withholding headlines.
• Wealth tax by countryNet wealth / net worth tax — mostly 0% in our set, with clear exceptions.
• Inheritance tax by countryInheritance, estate, and gift tax headlines for estate planning screens.
• VAT and sales tax by countryStandard VAT, GST, and sales-tax rates with reduced bands and thresholds.
• Crypto tax by countryInvestor gains and trading treatment for digital assets.

Frequently asked questions