Class B taxable assets relate to shares and bonds, which attract CGT at the rate of 30%.įinland (Last reviewed 26 September 2023)ģ0 (and 34 on income exceeding EUR 30,000 annually).ģ0, plus exceptional income tax for high earners at 4%Ĭapital gains are subject to a discharge levy at the rate of 20% due by the Gabonese company whose rights are transferred.

shares) are subject to a 10% income tax rate.ġ0 or 30 (see El Salvador's Corporate tax summary for more information).ġ0 or 30 (see El Salvador's Individual tax summary for more information).Įquatorial Guinea (Last reviewed 02 August 2023)Įswatini (Last reviewed 25 September 2023)Įthiopia (Last reviewed 07 December 2022)Ĭlass A taxable assets relate to immovable assets, and the CGT rate is 15%. If the assets were held for less than two years, the gain will be taxed as ordinary capital income (up to 39% for FY 2023).Ĭongo, Democratic Republic of the (Last reviewed 31 December 2022)Ĭongo, Republic of (Last reviewed 16 July 2023)ġ0% increased for municipal tax (levied at the rates ranging from 0% to 18%, depending on taxpayer's place of residence).Ĭzech Republic (Last reviewed 27 July 2023)ĭominican Republic (Last reviewed 25 September 2023)Įcuador (Last reviewed 01 September 2023)Ĭapital gains generated by the transfer of equity rights (i.e. If the assets were held for two or more years, the gain will be taxed as a capital gain at a 15% flat rate (recapture rules are applicable). Half of a capital gain constitutes a taxable capital gain, which is included in the individual's income and taxed at ordinary rates.Ĭayman Islands (Last reviewed 12 July 2023)Ĭapital gains are subject to the normal FCT rate.Ĭhina, People's Republic of (Last reviewed 28 June 2023) Half of a capital gain constitutes a taxable capital gain, which is included in the corporation's income and taxed at ordinary rates. Gambling, lottery, betting, prizes awarded in sweepstakes, contests: 20Ĭambodia (Last reviewed 04 September 2023)Ĭapital gains are subject to the standard CIT rate.Ĭameroon, Republic of (Last reviewed 01 August 2023) Non-resident in tax haven countries: 25 (WHT).īulgaria (Last reviewed 25 September 2023)ĭisposal of immovable property, intellectual property, shareholdings: 1 Resident: 34 for legal entities (considered as part of regular income and subject to regular CIT rates) In general exempted (except in some specific cases)īosnia and Herzegovina (Last reviewed 21 April 2023)īotswana (Last reviewed 25 September 2023) Generally, the Investment Income Tax for capital gains is 10%.Īrgentina (Last reviewed 22 September 2023)ġ0 or 20 (depending on the type of property and whether sold to a tax agent or individual)Ĭapital gains are subject to the normal PIT rate.Īzerbaijan (Last reviewed 04 September 2023)Ĭapital gains are subject to the normal profit tax rate.īahrain (Last reviewed 13 September 2023)Ĭapital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions). Headline individual capital gains tax rate (%)Ĭapital gains are subject to the normal CIT rate.Ĭapital gains arising from the disposal of financial instruments: 10% Headline corporate capital gains tax rate (%)

Irs 2020 capital gains tax brackets