Capital gains tax Ireland: Global CGT Rate Index

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

159 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.