Actions

::Capital gains tax

::concepts

Gains::capital    Income::capital    Taxed::shares    Property::years    Title::section    Asset::taxes

{{ safesubst:#invoke:Unsubst||$N=Use dmy dates |date=__DATE__ |$B= }} {{ safesubst:#invoke:Unsubst||$N=Refimprove |date=__DATE__ |$B= {{#invoke:Message box|ambox}} }} A capital gains tax (CGT) is a tax on capital gains, the profit realized on the sale of a non-inventory asset that was purchased at a cost amount that was lower than the amount realized on the sale. The most common capital gains are realized from the sale of stocks, bonds, precious metals and property. Not all countries implement a capital gains tax and most have different rates of taxation for individuals and corporations.

For equities, an example of a popular and liquid asset, national and state legislation often has a large array of fiscal obligations that must be respected regarding capital gains. Taxes are charged by the state over the transactions, dividends and capital gains on the stock market. However, these fiscal obligations may vary from jurisdiction to jurisdiction.


Capital gains tax sections
Intro  Argentina  Australia  Austria  Barbados  Belgium  Belize  Brazil  Bulgaria  Canada  Cayman Islands  China  Cyprus  Czech Republic  Denmark  Ecuador  Egypt  Estonia  Finland  France  Germany  Hong Kong  Hungary  Iceland  India  Iran  Ireland, Republic of  Isle of Man  Israel  Italy  Jamaica  Japan  Kenya  Latvia  Lithuania  Malaysia  Mexico  Moldova  Netherlands  New Zealand  Norway  Philippines  Poland  Portugal  Romania  Russia  Serbia  Sierra Leone  Singapore  South Africa  South Korea  Spain  Sri Lanka  Sweden  Switzerland  Taiwan  Thailand  Turkey  United Kingdom  United States  Deferring or reducing capital gains tax  References  Further reading  External links  

PREVIOUS: IntroNEXT: Argentina
<<>>