Capital gains tax around the world
Compare the treatment of private investment gains, with the asset, residence and trading exceptions that matter.
Select a country to inspect its rule and sources.
Colour describes the researched baseline. Special regimes and exceptions are explained in each country. Grey means not covered by this comparison; it does not mean no tax or no rule.
Compare all jurisdictions in a table
First identify what kind of gain you have.
Investment or trading?
A country without a general capital-gains tax may still tax a business of dealing in shares, property, crypto or other assets.
Where is the asset?
Local real estate, land-rich entities and some business interests can be taxable even for a nonresident. An offshore account does not move the underlying asset.
When did it arise?
Arrival values, exit tax, holding periods, exemptions and remittance conditions may all affect a disposal. Model the actual sequence.