{ "name": "Capital Gains Tax HQ Global CGT Rate Index", "title": "Global CGT Rate Index", "url": "https://capitalgainstaxhq.com/datasets/global-cgt-rate-index/", "csv": "https://capitalgainstaxhq.com/datasets/global-cgt-rate-index.csv", "markdown": "https://capitalgainstaxhq.com/datasets/global-cgt-rate-index/index.md", "computed_at": "2026-10-24", "license": "https://capitalgainstaxhq.com/terms", "headline": "The Global CGT Rate Index carries 9 published figures read from 3 sources' own pages; the 4 published figures given by jurisdiction run from 10 to 33 percent, read 24 October 2026.", "quotes": [ "The Global CGT Rate Index carries 9 published figures read from 3 sources' own pages; the 4 published figures given by jurisdiction run from 10 to 33 percent, read 24 October 2026.", "3 of the 15 named sources read in full publish a figure; 12 publish none, read 24 October 2026.", "Global CGT Rate Index, jurisdiction ireland: median 32.50 percent across 2 sources, read 24 October 2026.", "Global CGT Rate Index, jurisdiction belgium: median 10 percent across 1 source, read 24 October 2026.", "Global CGT Rate Index, asset_class foreign-life-policies: median 40 percent across 1 source, read 24 October 2026.", "Global CGT Rate Index, asset_class venture-capital-individual: median 15 percent across 1 source, read 24 October 2026.", "Global CGT Rate Index, asset_class venture-capital-company: median 12.50 percent across 1 source, read 24 October 2026.", "Global CGT Rate Index, rule annual-exemption-ireland: median 1,270 EUR across 1 source, read 24 October 2026.", "Global CGT Rate Index, rule annual-exemption-belgium: median 10,000 EUR across 1 source, read 24 October 2026.", "Global CGT Rate Index, asset class development-land: median 33 percent across 1 source, read 24 October 2026.", "Global CGT Rate Index, time from-2026-10-07: median 31 percent across 1 source, read 24 October 2026." ], "citation": "\"Capital Gains Tax HQ Global CGT Rate Index\", updated 2026-10-24, https://capitalgainstaxhq.com/datasets/global-cgt-rate-index/.", "changed_since": null, "national": { "unit": "%", "n": 8, "median": 31.5, "min": 10, "max": 40, "p25": 13.125, "p75": 33, "mean": 25.8125, "units": { "%": 8, "EUR": 2 }, "published_sources": 3, "named_sources": 15, "read_sources": 15, "not_published": 12, "published_share": 0.2 }, "by_axis": { "jurisdiction": { "ireland": { "%": { "n": 2, "median": 32.5, "min": 32, "max": 33, "p25": null, "p75": null, "mean": 32.5 } }, "belgium": { "%": { "n": 1, "median": 10, "min": 10, "max": 10, "p25": 10, "p75": 10, "mean": 10 } } }, "asset_class": { "foreign-life-policies": { "%": { "n": 1, "median": 40, "min": 40, "max": 40, "p25": 40, "p75": 40, "mean": 40 } }, "venture-capital-individual": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } }, "venture-capital-company": { "%": { "n": 1, "median": 12.5, "min": 12.5, "max": 12.5, "p25": 12.5, "p75": 12.5, "mean": 12.5 } } }, "rule": { "annual-exemption-ireland": { "EUR": { "n": 1, "median": 1270, "min": 1270, "max": 1270, "p25": 1270, "p75": 1270, "mean": 1270 } }, "annual-exemption-belgium": { "EUR": { "n": 1, "median": 10000, "min": 10000, "max": 10000, "p25": 10000, "p75": 10000, "mean": 10000 } } }, "asset class": { "development-land": { "%": { "n": 1, "median": 33, "min": 33, "max": 33, "p25": 33, "p75": 33, "mean": 33 } } }, "time": { "from-2026-10-07": { "%": { "n": 1, "median": 31, "min": 31, "max": 31, "p25": 31, "p75": 31, "mean": 31 } } } }, "rows": [ { "source": "Revenue (Ireland): how to calculate CGT", "url": "https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx", "figure": "33%", "value": 33, "unit": "%", "vat": null, "axis": { "jurisdiction": "ireland" }, "retrieved_at": "2026-10-24", "quote": "The rate of CGT is 33% for most gains.", "source_class": "primary-government", "text_sha256": "f0ba6010ff0a68e7a538534dd0819edbdcba38733c40b305c0270865827cee4d" }, { "source": "Revenue (Ireland): how to calculate CGT", "url": "https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx", "figure": "40%", "value": 40, "unit": "%", "vat": null, "axis": { "asset_class": "foreign-life-policies" }, "retrieved_at": "2026-10-24", "quote": "These rates are: 40% for gains from foreign life policies and foreign investment products.", "source_class": "primary-government", "text_sha256": "f0ba6010ff0a68e7a538534dd0819edbdcba38733c40b305c0270865827cee4d" }, { "source": "Revenue (Ireland): how to calculate CGT", "url": "https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "asset_class": "venture-capital-individual" }, "retrieved_at": "2026-10-24", "quote": "15% for gains from venture capital funds for individuals and partnerships.", "source_class": "primary-government", "text_sha256": "f0ba6010ff0a68e7a538534dd0819edbdcba38733c40b305c0270865827cee4d" }, { "source": "Revenue (Ireland): how to calculate CGT", "url": "https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx", "figure": "12.5%", "value": 12.5, "unit": "%", "vat": null, "axis": { "asset_class": "venture-capital-company" }, "retrieved_at": "2026-10-24", "quote": "12.5% for gains from venture capital funds for companies.", "source_class": "primary-government", "text_sha256": "f0ba6010ff0a68e7a538534dd0819edbdcba38733c40b305c0270865827cee4d" }, { "source": "Citizens Information (Ireland), Capital Gains Tax", "url": "https://www.citizensinformation.ie/en/money-and-tax/tax/capital-taxes/capital-gains-tax/", "figure": "€1,270 ", "value": 1270, "unit": "EUR", "vat": null, "axis": { "rule": "annual-exemption-ireland" }, "retrieved_at": "2026-10-24", "quote": "The first €1,270 of chargeable gains in a tax year are exempt from CGT.", "source_class": "primary-government", "text_sha256": "08d234ce970ccae4c97956fc4736b8f9a6050e0eb4c1800579dfabdbf0f70335" }, { "source": "Citizens Information (Ireland), Capital Gains Tax", "url": "https://www.citizensinformation.ie/en/money-and-tax/tax/capital-taxes/capital-gains-tax/", "figure": "33%", "value": 33, "unit": "%", "vat": null, "axis": { "jurisdiction": "ireland" }, "retrieved_at": "2026-10-24", "quote": "The standard rate of Capital Gains Tax is 33% of the taxable gain you make.", "source_class": "primary-government", "text_sha256": "08d234ce970ccae4c97956fc4736b8f9a6050e0eb4c1800579dfabdbf0f70335" }, { "source": "SPF Finances (Belgium): taxe sur les plus-values", "url": "https://fin.belgium.be/fr/particuliers/declaration-impot/revenus/taxe-plus-values", "figure": "10 %", "value": 10, "unit": "%", "vat": null, "axis": { "jurisdiction": "belgium" }, "retrieved_at": "2026-10-24", "quote": "Le taux normal de la taxe sur les plus-values est de 10 %.", "source_class": "primary-government", "text_sha256": "a9a140227b8e99f280141e42e425383776d08d12fb38706110840b9a89dd7f93" }, { "source": "SPF Finances (Belgium): taxe sur les plus-values", "url": "https://fin.belgium.be/fr/particuliers/declaration-impot/revenus/taxe-plus-values", "figure": "10.000 euros", "value": 10000, "unit": "EUR", "vat": null, "axis": { "rule": "annual-exemption-belgium" }, "retrieved_at": "2026-10-24", "quote": "La première tranche de 10.000 euros (exercice d’imposition 2027) de plus-values réalisées est exonérée de la taxe chaque année.", "source_class": "primary-government", "text_sha256": "a9a140227b8e99f280141e42e425383776d08d12fb38706110840b9a89dd7f93" }, { "source": "Revenue (Ireland): how to calculate CGT", "url": "https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx", "figure": "31%", "value": 31, "unit": "%", "vat": null, "axis": { "jurisdiction": "ireland" }, "retrieved_at": "2026-10-24", "quote": "The rate of CGT is 31% for most gains.", "source_class": "primary-government", "text_sha256": "f0ba6010ff0a68e7a538534dd0819edbdcba38733c40b305c0270865827cee4d" }, { "source": "Revenue (Ireland): how to calculate CGT", "url": "https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx", "figure": "33%", "value": 33, "unit": "%", "vat": null, "axis": { "asset class": "development-land" }, "retrieved_at": "2026-10-24", "quote": "33% for gains from development land.", "source_class": "primary-government", "text_sha256": "f0ba6010ff0a68e7a538534dd0819edbdcba38733c40b305c0270865827cee4d" }, { "source": "Revenue (Ireland): how to calculate CGT", "url": "https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx", "figure": "31%", "value": 31, "unit": "%", "vat": null, "axis": { "time": "from-2026-10-07" }, "retrieved_at": "2026-10-24", "quote": "Rates for most gains changed on 7 October 2026 to 31%.", "source_class": "primary-government", "text_sha256": "f0ba6010ff0a68e7a538534dd0819edbdcba38733c40b305c0270865827cee4d" } ], "not_published": [ { "source": "Revenue (Ireland): when and how do you pay and file CGT", "url": "https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/when-and-how-do-you-pay-and-file-cgt.aspx", "retrieved_at": "2026-10-24", "reason": "read in full and no accepted figure on the page" }, { "source": "Revenue (Ireland) Tax and Duty Manual Part 38-06-01a", "url": "https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-38/38-06-01a.pdf", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "IRAS (Singapore): gains from sale of property, shares and financial instruments", "url": "https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/what-is-taxable-what-is-not/gains-from-sale-of-property-shares-and-financial-instruments", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "Hong Kong Inland Revenue Department: Profits Tax", "url": "https://www.ird.gov.hk/eng/tax/bus_pft.htm", "retrieved_at": "2026-09-18", "reason": "every candidate on the page was refused" }, { "source": "Hong Kong IRD: FAQ on chargeability to profits tax on gains from property transactions", "url": "https://www.ird.gov.hk/eng/faq/pty_tran.htm", "retrieved_at": "2026-09-18", "reason": "read in full and no accepted figure on the page" }, { "source": "Hong Kong IRD: Tax Certainty Enhancement Scheme for onshore equity disposal gains", "url": "https://www.ird.gov.hk/eng/tax/bus_taxcertainty.htm", "retrieved_at": "2026-09-18", "reason": "every candidate on the page was refused" }, { "source": "Hong Kong IRD: a brief guide to taxes administered by the IRD", "url": "https://www.ird.gov.hk/eng/pdf/tax_guide.pdf", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "UAE Ministry of Finance: corporate tax", "url": "https://mof.gov.ae/en/public-finance/tax/corporate-tax/", "retrieved_at": "2026-10-24", "reason": "every candidate on the page was refused" }, { "source": "Cayman Islands Government: finance and economy", "url": "https://gov.ky/economy", "retrieved_at": "2026-10-24", "reason": "every candidate on the page was refused" }, { "source": "Swiss Federal Tax Administration: tax reliefs", "url": "https://www.estv2.admin.ch/f/steuerverguenstigungen/33.htm", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "OECD: statutory tax rates on dividends, interest and capital gains", "url": "https://www.oecd.org/en/publications/statutory-tax-rates-on-dividends-interest-and-capital-gains_1aa2825f-en.html", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "PwC Worldwide Tax Summaries: capital gains tax rates quick chart", "url": "https://taxsummaries.pwc.com/quick-charts/capital-gains-tax-cgt-rates", "retrieved_at": "2026-10-24", "reason": "every candidate on the page was refused" } ], "sources": [ { "url": "https://www.citizensinformation.ie/en/money-and-tax/tax/capital-taxes/capital-gains-tax/", "label": "Citizens Information (Ireland), Capital Gains Tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx", "label": "Revenue (Ireland): how to calculate CGT", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/when-and-how-do-you-pay-and-file-cgt.aspx", "label": "Revenue (Ireland): when and how do you pay and file CGT", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-38/38-06-01a.pdf", "label": "Revenue (Ireland) Tax and Duty Manual Part 38-06-01a", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/what-is-taxable-what-is-not/gains-from-sale-of-property-shares-and-financial-instruments", "label": "IRAS (Singapore): gains from sale of property, shares and financial instruments", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ird.gov.hk/eng/tax/bus_pft.htm", "label": "Hong Kong Inland Revenue Department: Profits Tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ird.gov.hk/eng/faq/pty_tran.htm", "label": "Hong Kong IRD: FAQ on chargeability to profits tax on gains from property transactions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ird.gov.hk/eng/tax/bus_taxcertainty.htm", "label": "Hong Kong IRD: Tax Certainty Enhancement Scheme for onshore equity disposal gains", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ird.gov.hk/eng/pdf/tax_guide.pdf", "label": "Hong Kong IRD: a brief guide to taxes administered by the IRD", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://fin.belgium.be/fr/particuliers/declaration-impot/revenus/taxe-plus-values", "label": "SPF Finances (Belgium): taxe sur les plus-values", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mof.gov.ae/en/public-finance/tax/corporate-tax/", "label": "UAE Ministry of Finance: corporate tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://gov.ky/economy", "label": "Cayman Islands Government: finance and economy", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.estv2.admin.ch/f/steuerverguenstigungen/33.htm", "label": "Swiss Federal Tax Administration: tax reliefs", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.oecd.org/en/publications/statutory-tax-rates-on-dividends-interest-and-capital-gains_1aa2825f-en.html", "label": "OECD: statutory tax rates on dividends, interest and capital gains", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://taxsummaries.pwc.com/quick-charts/capital-gains-tax-cgt-rates", "label": "PwC Worldwide Tax Summaries: capital gains tax rates quick chart", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 3 of the 15 named sources that could be read published a usable figure; 12 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 8 figures, never sentences; 159 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction: headline capital gains rate, annual exemption, and whether private gains are chargeable at all, each quoted from that jurisdiction's OWN authority rather than from a comparison table; the derived figures are the ranked zero-rate list and, more usefully, the CHANGE log - Belgium's own SPF Finances now publishes a tax on financial-asset capital gains applying from 2026, which moves a country off the 'no capital gains tax' list that every list site still carries, and Hong Kong's tax-certainty scheme sets a 24-month, 15% holding test for a gain to be treated as capital", "embed": "

10 to 33 percent

4 of 9 published figures (jurisdiction), Global CGT Rate Index, across 3 sources, read 24 October 2026

Source: Capital Gains Tax HQ Global CGT Rate Index
" }