Country rankings

Capital Gains Tax by Country

South Korea has the highest Individual Capital Gains Tax Rate (Standard Pct) (45.0%), followed by Denmark (42.0%) and Turkey (40.0%). Laos has the lowest (2%).

Individual Capital Gains Tax Rate (Standard Pct)Better directionWhether a higher or a lower value is better. A green arrow means higher is better, a red arrow means lower is better, and no arrow means neither.More in the glossary →
150 of 235 countries

Individual Capital Gains Tax Rate (Standard Pct)

Green is better, red is worse (lower is better). Click a place to highlight it.

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Ranking

Best first: the first 15 and last 5 of 150 countries.

Distribution Median and middle halfThe median is the middle value: half of places are above it, half below. The middle half is the range holding the central 50% of places.More in the glossary →

Each dot is one country; the lines mark the median and the middle half.

Median
18.0%
Middle half 12.0% – 24.5%
Average
18.9%
150 countries
Lowest (best)
2%
Laos
Highest (worst)
45.0%
South Korea

Data

Click a column to sort, a row to highlight that place on the charts.

150 countries · # = rank by Individual Capital Gains Tax Rate (Standard Pct)
#
1Laos2%
2Rwanda5%
3Peru6.3%
4Nigeria10.0%
4Egypt10.0%
4DR Congo10.0%
4Tanzania10.0%
4Myanmar10.0%
4Sudan10.0%
4Malaysia10.0%
4Nepal10.0%
4Sri Lanka10.0%
4Kazakhstan10.0%
4Guatemala10.0%
4Romania10.0%
4Ecuador10.0%
4South Sudan10.0%
4Tunisia10.0%
4Honduras10.0%
4Turkmenistan10.0%
4Kyrgyzstan10.0%
4Nicaragua10.0%
4Paraguay10.0%
4Bulgaria10.0%
4El Salvador10.0%
4Panama10.0%
4Croatia10.0%
4Mongolia10.0%
4Qatar10.0%
4Bosnia and Herzegovina10.0%
4Guinea-Bissau10.0%
4North Macedonia10.0%
4Timor-Leste10.0%
4Fiji10.0%
4Bhutan10.0%
4Cape Verde10.0%
37Uzbekistan12.0%
37Ivory Coast12.0%
37Uruguay12.0%
37Moldova12.0%
41Tajikistan13.0%
41Belarus13.0%
43Azerbaijan14.0%
44Pakistan15.0%
44Bangladesh15.0%
44Russia15.0%
44Ethiopia15.0%
44Philippines15.0%
44Kenya15.0%
44Colombia15.0%
44Algeria15.0%
44Iraq15.0%
44Argentina15.0%
44Angola15.0%
44Cameroon15.0%
44Syria15.0%
44Senegal15.0%
44Guinea15.0%
44Benin15.0%
44Czechia15.0%
44Greece15.0%
44Hungary15.0%
44Serbia15.0%
44Lebanon15.0%
44Liberia15.0%
44Oman15.0%
44Mauritania15.0%
44Costa Rica15.0%
44Kuwait15.0%
44Gambia15.0%
44Jamaica15.0%
44Lithuania15.0%
44Albania15.0%
44Montenegro15.0%
75South Africa18.0%
75Ukraine18.0%
77Poland19.0%
77Slovakia19.0%
79India20.0%
79China20.0%
79Vietnam20.0%
79United Kingdom20.0%
79Afghanistan20.0%
79Yemen20.0%
79Morocco20.0%
79Saudi Arabia20.0%
79Madagascar20.0%
79Niger20.0%
79Burkina Faso20.0%
79Taiwan20.0%
79Chad20.0%
79Cambodia20.0%
79Zimbabwe20.0%
79Jordan20.0%
79Togo20.0%
79Republic of the Congo20.0%
79Central African Republic20.0%
79Georgia20.0%
79Armenia20.0%
79Gabon20.0%
79Equatorial Guinea20.0%
79Latvia20.0%
79Estonia20.0%
79Comoros20.0%
79Guyana20.0%
106Japan20.3%
107Luxembourg21.0%
108Indonesia22.0%
108Botswana22.0%
108Iceland22.0%
111Brazil22.5%
112Australia23.0%
113Iran25.0%
113Ghana25.0%
113Mali25.0%
113Burundi25.0%
113Bolivia25.0%
113Israel25.0%
113Sierra Leone25.0%
113Slovenia25.0%
113Aruba25.0%
122Italy26.0%
123Germany26.4%
124Canada27.0%
124Dominican Republic27.0%
124Samoa27.0%
127Austria27.5%
128Spain28.0%
128Portugal28.0%
130France30.0%
130Uganda30.0%
130Haiti30.0%
130Sweden30.0%
130Eritrea30.0%
135Mozambique32.0%
136Ireland33.0%
136Puerto Rico33.0%
138Venezuela34.0%
138Finland34.0%
140Mexico35.0%
140Thailand35.0%
140Malta35.0%
143Netherlands36.0%
143Suriname36.0%
145United States37.0%
146Norway37.8%
147Turkey40.0%
147Chile40.0%
149Denmark42.0%
150South Korea45.0%

What correlates with Individual Capital Gains Tax Rate (Standard Pct)?

Pearson r against 1,510 other country metrics sharing at least 90 countries. Ranks are read by standing: a better rank counts as higher, whether rank 1 is the best place on a list or the worst. Correlation is not causation.

Higher together

Places that have a higher Individual Capital Gains Tax Rate (Standard Pct) tend to score higher on these (or rank better)

  1. Global Innovation IndexMost Innovative Countries
    r = +0.55 · strong · n = 118
    Plot
  2. Global Innovation Index ScoreGlobal Innovation Index by Country
    r = +0.55 · strong · n = 119
    Plot
  3. Personal Income TaxHighest Taxed Countries
    r = +0.55 · strong · n = 122
    Plot
  4. Consumer Spending per CapitaConsumer Spending by Country
    r = +0.53 · strong · n = 120
    Plot
  5. Health Care Index (CEOWorld)Best Healthcare in the World
    r = +0.53 · strong · n = 101
    Plot
  6. Global Innovation Index Creative Outputs RankMost Innovative CountriesA rank: rank 1 is the best
    r = +0.52 · strong · n = 118
    Plot

Opposite directions

Places that have a higher Individual Capital Gains Tax Rate (Standard Pct) tend to score lower on these (or rank worse)

  1. Year First Franchise OpenedBurger King by Country
    r = −0.51 · strong · n = 100
    Plot
  2. CyberCash 2019Tier 1 Countries
    r = −0.44 · moderate · n = 150
    Plot
  3. Marketing Experts 2023Tier 1 Countries
    r = −0.44 · moderate · n = 123
    Plot
  4. Lunio 2020Tier 1 Countries
    r = −0.43 · moderate · n = 124
    Plot
  5. RichAds 2024Tier 1 Countries
    r = −0.42 · moderate · n = 120
    Plot
  6. % of People With Vision LossBlind Population by Country
    r = −0.42 · moderate · n = 149
    Plot

Quick answers

Which country has the highest Individual Capital Gains Tax Rate (Standard Pct)?
South Korea has the highest Individual Capital Gains Tax Rate (Standard Pct), at 45.0%, followed by Denmark (42.0%) and Turkey (40.0%).
Which country has the lowest Individual Capital Gains Tax Rate (Standard Pct)?
Laos has the lowest Individual Capital Gains Tax Rate (Standard Pct), at 2%.
What is the median Individual Capital Gains Tax Rate (Standard Pct) across countries?
The median is 18.0% across the 150 countries with data.
Where does this capital gains tax by country data come from?
Rankodex compiles it from World Population Review and the primary sources it cites: Capital gains tax (CGT) rates - Worldwide Tax Summaries; Capital Gains Tax Rates by Country - TaxAtlas.

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