🇸🇬
Singapore
Capital Gains: ExemptIncome Tax: 0-24% (progressive for residents)
0%
Max Rate
🇨🇭
Switzerland
Capital Gains: 0% (private investors); Varies up to 40% (professional as income tax)Income Tax: Varies (federal 0-11.5%, cantonal/municipal up to ~40%)
0%
Max Rate
🇦🇪
United Arab Emirates
Capital Gains: 0%Income Tax: 0%
0%
Max Rate
#4
🇰🇷
South Korea
Capital Gains: 22% on net gains > 2.5M KRW (effective 2027)Income Tax: 22% on income > 2.5M KRW (effective 2027)
22%
Max Rate
#5
🇧🇷
Brazil
Capital Gains: 15-22.5% (progressive)Income Tax: 0-27.5% (progressive IRPF)
22.5%
Max Rate
#6
🇬🇧
United Kingdom
Capital Gains: 18%-24%Income Tax: 0%-45%
24%
Max Rate
#7
🇵🇹
Portugal
Capital Gains: 28% (short-term <365 days); Exempt (long-term ≥365 days)Income Tax: 28% (passive staking/mining); 14.5-53% (professional activities)
28%
Max Rate
#8
🇪🇸
Spain
Capital Gains: 19-28%Income Tax: 19-47% (progressive)
28%
Max Rate
#9
🇮🇳
India
Capital Gains: 30% flat (plus surcharge and 4% cess)Income Tax: Slab rates (0% to 30% plus surcharge and cess)
30%
Max Rate
#10
🇸🇪
Sweden
Capital Gains: 30%Income Tax: Progressive: ~29-35% municipal + 20% state (total 32-57%)
30%
Max Rate
#11
🇮🇹
Italy
Capital Gains: 33% (26% for MiCAR-compliant euro EMT)Income Tax: 33% flat (26% for qualifying euro EMT proceeds)
33%
Max Rate
#12
🇲🇽
Mexico
Capital Gains: 1.92% - 35%Income Tax: 1.92% - 35%
35%
Max Rate
#13
🇳🇱
Netherlands
Capital Gains: 36% on 6% deemed yield (Box 3)Income Tax: 35.75%-49.5% progressive (Box 1)
36%
Max Rate
#14
🇺🇸
United States
Capital Gains: Short-term: 10-37%; Long-term: 0-20%Income Tax: 10-37% (ordinary income rates)
37%
Max Rate
#15
🇳🇿
New Zealand
Capital Gains: Exempt (10.5%-39% income tax if taxable)Income Tax: 10.5%-39%
39%
Max Rate
#16
🇦🇺
Australia
Capital Gains: 0-45% (marginal rates; 50% CGT discount if held >12 months)Income Tax: 0-45% (marginal rates) + 2% Medicare levy
45%
Max Rate
#17
🇫🇷
France
Capital Gains: 30% PFU (occasional traders); 0-45% progressive (professionals)Income Tax: 0-45% progressive + 17.2% social charges (BNC/BIC)
45%
Max Rate
#18
🇩🇪
Germany
Capital Gains: 0% if held >1 year or total <€1,000; otherwise 14-45% + 5.5% solidarityIncome Tax: 14-45% personal income tax + 5.5% solidarity surcharge
45%
Max Rate
#19
🇨🇦
Canada
Capital Gains: 50% inclusion (66.67% over $250k annual gains); taxed at marginal rates (15-54%)Income Tax: Marginal rates: federal 15-33%, provincial 4-25.75%; combined 20-54%
54%
Max Rate
#20
🇯🇵
Japan
Capital Gains: Varies 15-55%Income Tax: Varies 15-55%
55%
Max Rate