Exceptions to be considered relate to the participation relief and capital gains on real estate. Movable assets: Exempt. Non-movable assets: Exempt for federal tax, and cantonal tax rate varies per canton. Except for marketable securities and real properties. Except for securities and real properties. Resident: 15 exempt for certain property if established requirements are met ; Non-resident: 15 Tanzania Last reviewed 03 February Capital gains are subject to the normal CIT rate.
See Tunisia's individual tax summary for capital gain rates. See Turkey's individual tax summary for capital gain rates. Taxable as ordinary income. See the United Kingdom's individual tax summary for capital gain rates. There is no individual capital gains tax in Uruguay.
See Vietnam's Individual tax summary for capital gains tax. Select territories to compare. Please select at least two territories for comparison. Select territories to filter Select all Unselect all. Albania Last reviewed 11 January Algeria Last reviewed 02 March Angola Last reviewed 14 December Argentina Last reviewed 17 February Armenia Last reviewed 03 January Australia Last reviewed 15 December Austria Last reviewed 11 January Azerbaijan Last reviewed 24 January Bahrain Last reviewed 18 January Barbados Last reviewed 01 February Belarus Last reviewed 21 February Belgium Last reviewed 01 February Capital gains are subject to the normal CIT rate except capital gains on shares under certain conditions.
Bermuda Last reviewed 10 January Bolivia Last reviewed 13 January Bosnia and Herzegovina Last reviewed 03 February Botswana Last reviewed 25 March Brazil Last reviewed 10 March Bulgaria Last reviewed 03 February Cabo Verde Last reviewed 18 February Disposal of immovable property, intellectual property, shareholdings: 1; Gambling, lottery, betting, prizes awarded in sweepstakes, contests: Cambodia Last reviewed 20 January Cameroon, Republic of Last reviewed 03 August Canada Last reviewed 01 December Half of a capital gain constitutes a taxable capital gain, which is included in the corporation's income and taxed at ordinary rates.
Cayman Islands Last reviewed 08 December Chad Last reviewed 03 August Chile Last reviewed 11 December China, People's Republic of Last reviewed 30 December Colombia Last reviewed 11 January Congo, Democratic Republic of the Last reviewed 08 February Congo, Republic of Last reviewed 26 January Costa Rica Last reviewed 03 February Croatia Last reviewed 10 January Cyprus Last reviewed 23 December Czech Republic Last reviewed 11 January Denmark Last reviewed 18 February Dominican Republic Last reviewed 25 January Ecuador Last reviewed 02 March Egypt Last reviewed 13 December El Salvador Last reviewed 06 January Equatorial Guinea Last reviewed 01 March Estonia Last reviewed 16 December Eswatini Last reviewed 11 January Fiji Last reviewed 07 January Finland Last reviewed 31 December France Last reviewed 27 January Gabon Last reviewed 15 March Georgia Last reviewed 04 January Germany Last reviewed 10 January Ghana Last reviewed 26 January Capital gains are included as part of income and taxed at the applicable Corporate income tax rate.
Gibraltar Last reviewed 10 December Greece Last reviewed 10 February Capital gains are subject to the normal CIT rate unless the participation exemption is applicable. Greenland Last reviewed 14 December Guatemala Last reviewed 08 December Guernsey, Channel Islands Last reviewed 13 December Guyana Last reviewed 02 March Honduras Last reviewed 29 January Hungary Last reviewed 07 January Iceland Last reviewed 25 February India Last reviewed 23 December Indonesia Last reviewed 30 December Capital gains are subject to the normal CIT rate, except for sale of land and buildings and exchange-traded shares see Indonesia's corporate tax summary for more information.
Iraq Last reviewed 08 December Ireland Last reviewed 08 February Isle of Man Last reviewed 15 December Israel Last reviewed 18 February Italy Last reviewed 14 March Capital gains are subject to the normal CIT rate. Jamaica Last reviewed 18 February Japan Last reviewed 02 March Jersey, Channel Islands Last reviewed 17 January Jordan Last reviewed 30 January Kazakhstan Last reviewed 09 December Kenya Last reviewed 21 January Korea, Republic of Last reviewed 15 February Kosovo Last reviewed 26 January Kuwait Last reviewed 13 January Kyrgyzstan Last reviewed 02 March Latvia Last reviewed 12 January Lebanon Last reviewed 17 December Libya Last reviewed 13 January Liechtenstein Last reviewed 22 December Lithuania Last reviewed 03 March Luxembourg Last reviewed 13 January Madagascar Last reviewed 28 January Malawi Last reviewed 14 March Malaysia Last reviewed 14 December Maldives, Republic of Last reviewed 18 February Malta Last reviewed 18 January Mauritania Last reviewed 07 April Mauritius Last reviewed 14 January Mexico Last reviewed 02 March Moldova Last reviewed 31 January Mongolia Last reviewed 03 January Montenegro Last reviewed 21 February Morocco Last reviewed 02 September Digital Be informed with the essential news and opinion.
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|Crypto trading masterclass||In most cases, the cryptoassets you get from mining such as transaction fees and block rewards are taxable. You may also need to pay income tax on any profit you make if you later sell or exchange your mined cryptoassets. Japan Last reviewed 02 March IR have provided some examples in their guidance. Oman Last reviewed 04 January Different consensus models are ethos news, for example, proof of work and proof of stake.|
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|Capital gains tax nz crypto||Getty Images. Tax Saving. Sign in. The second and third situation raises a key question of what is the source of income from cryptoassets, which is not an easy question when the transactions take place on a distributed ledger. Our Purpose:. Explore content Overview of Cryptoassets What are your tax obligations if you own cryptoassets? If the income from the cryptoasset transactions has a source outside read more New Zealand, the income will not be liable for New Zealand tax.|
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Cryptoassets are not subject to GST when they are bought or sold, but do have GST implications when they are received as payment for normal business activities. Work out cryptoasset income for a tax return and how stolen cryptoassets change what's on your tax return. Despite the Government's claim that one of the key attractions of our tax system is that there is “no general capital gains tax”, the IRD's.