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2021 Capital Gains Tax Rates in Europe | Tax Foundation


April 22, 2021
Elke Asen
In many countries, investment income, such as dividends and capital gains, is taxed at a different rate than wage income. Today’s map focuses on how capital gains are taxed, showing how capital gains tax rates differ across European OECD countries.
When a person realizes a capital gain that is, sells an asset for a profit they face a tax on that gain. For example, if you buy a share for $100 and sell it for $120, you pay capital gains tax on your $20 gain.
The capital gains tax rates shown in the map are the top marginal capital gains tax rates levied on individuals, taking into account exemptions and surtaxes. If the capital gains tax rate varies in a country by type of asset sold, the tax rate applying to the sale of listed shares after an extended period of time is used. ....

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