• capital gains tax, and most have different rates of taxation for individuals compared to corporations. Countries that do not impose a capital gains tax...
    103 KB (13,753 words) - 08:39, 8 May 2024
  • Long-term capital gains, on dispositions of assets held for more than one year, are taxed at a lower rate. The United States taxes short-term capital gains at...
    56 KB (6,639 words) - 04:45, 16 April 2024
  • and only certain capital gains are eligible for the deduction to be applied. The German tax office levies different capital gains tax based on the asset...
    20 KB (2,520 words) - 21:55, 30 April 2024
  • Capital gains tax (CGT), in the context of the Australian taxation system, is a tax applied to the capital gain made on the disposal of any asset, with...
    34 KB (5,517 words) - 03:01, 21 April 2023
  • Thumbnail for Capital gains tax in the United Kingdom
    In the UK, gains made by companies fall under the scope of corporation tax rather than capital gains tax. In 2017–18, total capital gains tax receipts were...
    15 KB (1,728 words) - 04:31, 9 April 2024
  • after death that capital gains tax is payable. A significant exemption from capital gains tax is the family home, which is exempt from tax if sold within...
    57 KB (6,815 words) - 08:00, 27 April 2024
  • oscillating capital gains tax rates. In 1978, Congress reduced capital gains tax rates by eliminating the minimum tax on excluded gains and increasing...
    55 KB (7,265 words) - 15:21, 16 November 2023
  • Thumbnail for Income tax in the United States
    levels. "Income taxes" are levied on wages as well as capital gains, and go to federal and state government general funds. "Payroll taxes" are only levied...
    138 KB (14,253 words) - 23:47, 10 May 2024
  • residents in the form of individual income tax, property sales taxes, and capital gains. The amount of federal tax liability may be reduced by various deductions...
    63 KB (8,199 words) - 21:07, 6 May 2024
  • Thumbnail for List of countries by tax rates
    types of taxes: corporate tax, individual income tax, and sales tax, including VAT and GST and capital gains tax, but does not list wealth tax or inheritance...
    138 KB (5,475 words) - 19:03, 10 May 2024
  • Thumbnail for Taxation in Sweden
    tax reduction (tax credit) for the employee. Sweden has a flat tax rate of 30% for capital gains. The Swedish tax authorities defines capital gains as...
    19 KB (2,018 words) - 20:16, 29 April 2024
  • marginal tax rate as the marginal income tax rate of their recipient. This is known as the capital gains tax rate on a short-term capital gains. Accordingly...
    76 KB (10,116 words) - 22:57, 8 May 2024
  • expatriation tax or emigration tax is a tax on persons who cease to be tax-resident in a country. This often takes the form of a capital gains tax against...
    16 KB (1,930 words) - 18:30, 26 April 2024
  • tax rate) will continue to rise. Capital gains tax (CGT) in Australia is part of the income tax system rather than a separate tax. Capital gains tax was...
    51 KB (3,593 words) - 21:04, 9 May 2024
  • Thumbnail for State income tax
    1971 that the top income tax rate has been 5.0% or lower. California taxes all capital gains as income. California's listed tax brackets from 1%-12.3% are...
    86 KB (8,605 words) - 22:43, 18 April 2024
  • are normally treated as capital gains, but may offer tax benefits when the tax rate on capital gains is lower than the tax rate on dividends. Another...
    51 KB (6,149 words) - 13:58, 4 February 2024
  • tax (IGI), which entered into force on January 1, 2013. Government direct taxation begins in 2006 with the entry into force of the capital gains tax on...
    16 KB (2,315 words) - 18:11, 19 August 2023
  • highest capital gains tax rate from 28% to 20%. The second tax cut (Tax Reform Act of 1986) among other things, cut the highest personal income tax rate...
    8 KB (1,074 words) - 03:03, 25 February 2024
  • Thumbnail for Taxation in the United Kingdom
    implementation of this tax and reverted the NICs as of 6 November 2022. Capital gains are subject to tax at 10 or 20 per cent (18 or 28 for capital gains relating to...
    57 KB (6,796 words) - 16:54, 10 May 2024
  • Thumbnail for Taxation in New Zealand
    services. Capital gains tax applies in limited situations, such as the sale of some rental properties within 10 years of purchase. Some "gains" such as...
    27 KB (3,077 words) - 04:12, 4 April 2024
  • for the financial year. Capital Gains Tax (CGT) in the context of the Australian taxation system applies to the capital gain made on disposal of any asset...
    31 KB (3,471 words) - 00:21, 27 January 2024
  • These gains are then taxed at the individual's full marginal rate. Capital gains earned on income in a TFSA are not taxed at the time the gain is realized...
    61 KB (6,318 words) - 06:58, 16 November 2023
  • Thumbnail for Taxation in the United States
    local governments with taxes imposed at each of these levels. Taxes are levied on income, payroll, property, sales, capital gains, dividends, imports, estates...
    119 KB (15,262 words) - 08:12, 5 May 2024
  • Thumbnail for Economic Growth and Tax Relief Reconciliation Act of 2001
    Alternative Minimum Tax, and created a new depreciation deduction for qualified property owners. The capital gains tax on qualified gains of property or stock...
    18 KB (2,293 words) - 03:48, 1 May 2024
  • Thumbnail for Taxation in Jersey
    or capital gains tax. Jersey's tax system has been criticised as allowing tax avoidance. As such, the country has been labelled by some as a 'tax haven'...
    28 KB (3,154 words) - 23:44, 25 February 2024
  • Internal Revenue Code section 1031 (category Capital gains taxes)
    (26 U.S.C. § 1031), a taxpayer may defer recognition of capital gains and related federal income tax liability on the exchange of certain types of property...
    29 KB (4,548 words) - 15:32, 16 March 2024
  • gains or losses from securities transactions are taxed under the head “Income from Capital Gains”. Gains or losses are subject to Short Term Capital Gains...
    9 KB (975 words) - 16:27, 6 March 2024
  • web}}: CS1 maint: archived copy as title (link) "Capital Gains Tax in Iran | Iranian Capital Gains Rate". www.globalpropertyguide.com. Retrieved 2020-07-26...
    76 KB (8,204 words) - 03:15, 10 May 2024
  • see the discussion of capital gains and losses in IRS Publication 550. See HMRC discussion of assets liable to capital gains tax. Clyde P. Stickney and...
    10 KB (1,157 words) - 19:44, 11 May 2024
  • Qualified dividend (category Personal taxes in the United States)
    dividends that meet specific criteria to be taxed at the lower long-term capital gains tax rate rather than at higher tax rate for an individual's ordinary income...
    9 KB (997 words) - 08:37, 19 March 2024