No capital gains tax countries
62 jurisdictions that do not levy capital gains tax — favorable for investors, traders, and crypto holders
These countries do not levy capital gains tax on investment gains. Some exempt only individual CGT or require minimum holding periods.
All no-CGT jurisdictions (62)
| Country | System | PIT | CIT | VAT | Div WHT | Crypto | Regime |
|---|---|---|---|---|---|---|---|
 SA
Saudi Arabia
|
Territorial | 0.0% | 20.0% | 15.0% | 5.0% | No | — |
 BO
Bolivia
|
Territorial | 13.0% | 25.0% | 13.0% | 12.5% | No | — |
 NA
Namibia
|
Territorial | 37.0% | 31.0% | 15.0% | 20.0% | No | — |
 ZM
Zambia
|
Territorial | 37.0% | 30.0% | 16.0% | 15.0% | No | — |
 OM
Oman
|
Territorial | 0.0% | 15.0% | 5.0% | 0.0% | No | — |
 NZ
New Zealand
|
Worldwide | 39.0% | 28.0% | 15.0% | 0.0% | No | Nomad Non-dom |
 CU
Cuba
|
Worldwide | 50.0% | 35.0% | — | — | No | — |
 AE
United Arab Emirates
|
Territorial | 0.0% | 9.0% | 5.0% | 0.0% | No | — |
 CH
Switzerland
|
Worldwide | 11.5% | 8.5% | 8.1% | 35.0% | No | Non-dom |
 BT
Bhutan
|
Worldwide | 30.0% | 22.0% | 5.0% | 10.0% | No | — |
 SB
Solomon Islands
|
Worldwide | 40.0% | 30.0% | 10.0% | 30.0% | No | — |
 BZ
Belize
|
Territorial | 25.0% | 0.0% | 12.5% | 15.0% | No | — |
 KW
Kuwait
|
None | 0.0% | 15.0% | 0.0% | 0.0% | No | — |
 SZ
Eswatini
|
Territorial | 33.0% | 25.0% | 15.0% | 15.0% | No | — |
 BS
Bahamas
|
None | 0.0% | 0.0% | 10.0% | 0.0% | No | — |
 VU
Vanuatu
|
None | 0.0% | 0.0% | 15.0% | 0.0% | No | — |
 QA
Qatar
|
Territorial | 0.0% | 10.0% | 0.0% | 0.0% | No | — |
 JM
Jamaica
|
Worldwide | 30.0% | 25.0% | 15.0% | 15.0% | No | — |
 BN
Brunei
|
Territorial | 0.0% | 18.5% | 0.0% | 0.0% | No | — |
 TT
Trinidad and Tobago
|
Worldwide | 30.0% | 30.0% | 12.5% | 10.0% | No | — |
 MU
Mauritius
|
Remittance | 20.0% | 15.0% | 15.0% | 0.0% | No | — |
 KI
Kiribati
|
Worldwide | 30.0% | 35.0% | 12.5% | 30.0% | No | — |
 BH
Bahrain
|
None | 0.0% | 0.0% | 10.0% | 0.0% | No | — |
 DM
Dominica
|
Worldwide | 35.0% | 25.0% | 15.0% | 15.0% | No | — |
 SG
Singapore
|
Territorial | 24.0% | 17.0% | 9.0% | 0.0% | No | — |
 FM
Micronesia
|
Territorial | 10.0% | 3.0% | — | — | No | — |
 LC
Saint Lucia
|
Worldwide | 30.0% | 30.0% | 12.5% | 0.0% | No | — |
 SC
Seychelles
|
Territorial | 30.0% | 25.0% | 15.0% | 15.0% | No | — |
 AG
Antigua and Barbuda
|
None | 0.0% | 25.0% | 17.0% | 0.0% | No | — |
 BB
Barbados
|
Worldwide | 27.5% | 9.0% | 17.5% | 15.0% | No | Nomad |
 VC
Saint Vincent and the Grenadines
|
Worldwide | 28.0% | 28.0% | 16.0% | 0.0% | No | — |
 GD
Grenada
|
Territorial | 28.0% | 28.0% | 15.0% | 15.0% | No | — |
 MV
Maldives
|
Worldwide | 15.0% | 15.0% | 8.0% | 10.0% | No | — |
 KN
Saint Kitts and Nevis
|
None | 0.0% | 33.0% | 17.0% | 15.0% | No | — |
 LI
Liechtenstein
|
Worldwide | 8.0% | 12.5% | 8.1% | 0.0% | No | Non-dom |
 NR
Nauru
|
Worldwide | — | 25.0% | — | — | No | — |
 MC
Monaco
|
None | 0.0% | 25.0% | 20.0% | 0.0% | No | — |
 HK
Hong Kong
|
Territorial | 17.0% | 16.5% | 0.0% | 0.0% | No | — |
 MO
Macau
|
Territorial | 12.0% | 12.0% | 0.0% | 0.0% | No | — |
 TW
Taiwan
|
Worldwide | 40.0% | 20.0% | 5.0% | 21.0% | No | — |
 AW
Aruba
|
Worldwide | 52.0% | 22.0% | 7.0% | 10.0% | No | — |
 CW
Curacao
|
Worldwide | 46.5% | 22.0% | 9.0% | 0.0% | No | — |
 BQ
Bonaire
|
Worldwide | 38.4% | 7.5% | 8.0% | 7.5% | No | — |
 CK
Cook Islands
|
Worldwide | 30.0% | 20.0% | 15.0% | 15.0% | No | — |
 VG
British Virgin Islands
|
None | 0.0% | 0.0% | — | 0.0% | No | — |
 BM
Bermuda
|
None | 0.0% | 15.0% | — | 0.0% | No | — |
 KY
Cayman Islands
|
None | 0.0% | 0.0% | — | 0.0% | No | — |
 TC
Turks and Caicos
|
None | 0.0% | 0.0% | — | 0.0% | No | — |
 SX
Sint Maarten
|
Worldwide | 47.5% | 34.5% | 5.0% | 0.0% | No | — |
 MS
Montserrat
|
Worldwide | 40.0% | 30.0% | — | 15.0% | No | — |
 AI
Anguilla
|
None | 0.0% | 0.0% | 13.0% | 0.0% | No | — |
 GI
Gibraltar
|
Territorial | 39.0% | 15.0% | — | — | No | Non-dom |
 NU
Niue
|
Worldwide | 30.0% | 30.0% | 12.5% | — | No | — |
 FK
Falkland Islands
|
Worldwide | 26.0% | 26.0% | — | 0.0% | No | — |
 GG
Guernsey
|
Worldwide | 20.0% | 0.0% | — | 0.0% | No | — |
 IM
Isle of Man
|
Worldwide | 21.0% | 0.0% | 20.0% | 0.0% | No | — |
 JE
Jersey
|
Worldwide | 20.0% | 0.0% | 5.0% | 0.0% | No | — |
 PN
Pitcairn Islands
|
None | 0.0% | 0.0% | — | 0.0% | No | — |
 TK
Tokelau
|
Territorial | 25.0% | — | — | — | No | — |
 UM
United States Minor Outlying Islands
|
None | 0.0% | 0.0% | — | 0.0% | No | — |
 WF
Wallis and Futuna
|
None | 0.0% | 0.0% | — | 0.0% | No | — |
 EH
Western Sahara
|
None | — | — | — | — | No | — |
-
SA
Saudi ArabiaTerritorial
- PIT
- 0.0%
- CIT
- 20.0%
- VAT
- 15.0%
- Div WHT
- 5.0%
- Crypto
- No
-
BO
BoliviaTerritorial
- PIT
- 13.0%
- CIT
- 25.0%
- VAT
- 13.0%
- Div WHT
- 12.5%
- Crypto
- No
-
NA
NamibiaTerritorial
- PIT
- 37.0%
- CIT
- 31.0%
- VAT
- 15.0%
- Div WHT
- 20.0%
- Crypto
- No
-
ZM
ZambiaTerritorial
- PIT
- 37.0%
- CIT
- 30.0%
- VAT
- 16.0%
- Div WHT
- 15.0%
- Crypto
- No
-
OM
OmanTerritorial
- PIT
- 0.0%
- CIT
- 15.0%
- VAT
- 5.0%
- Div WHT
- 0.0%
- Crypto
- No
-
NZ
New ZealandWorldwide
- PIT
- 39.0%
- CIT
- 28.0%
- VAT
- 15.0%
- Div WHT
- 0.0%
- Crypto
- No
-
CU
CubaWorldwide
- PIT
- 50.0%
- CIT
- 35.0%
- VAT
- —
- Div WHT
- —
- Crypto
- No
-
AE
United Arab EmiratesTerritorial
- PIT
- 0.0%
- CIT
- 9.0%
- VAT
- 5.0%
- Div WHT
- 0.0%
- Crypto
- No
-
CH
SwitzerlandWorldwide
- PIT
- 11.5%
- CIT
- 8.5%
- VAT
- 8.1%
- Div WHT
- 35.0%
- Crypto
- No
-
BT
BhutanWorldwide
- PIT
- 30.0%
- CIT
- 22.0%
- VAT
- 5.0%
- Div WHT
- 10.0%
- Crypto
- No
-
SB
Solomon IslandsWorldwide
- PIT
- 40.0%
- CIT
- 30.0%
- VAT
- 10.0%
- Div WHT
- 30.0%
- Crypto
- No
-
BZ
BelizeTerritorial
- PIT
- 25.0%
- CIT
- 0.0%
- VAT
- 12.5%
- Div WHT
- 15.0%
- Crypto
- No
-
KW
KuwaitNone
- PIT
- 0.0%
- CIT
- 15.0%
- VAT
- 0.0%
- Div WHT
- 0.0%
- Crypto
- No
-
SZ
EswatiniTerritorial
- PIT
- 33.0%
- CIT
- 25.0%
- VAT
- 15.0%
- Div WHT
- 15.0%
- Crypto
- No
-
BS
BahamasNone
- PIT
- 0.0%
- CIT
- 0.0%
- VAT
- 10.0%
- Div WHT
- 0.0%
- Crypto
- No
-
VU
VanuatuNone
- PIT
- 0.0%
- CIT
- 0.0%
- VAT
- 15.0%
- Div WHT
- 0.0%
- Crypto
- No
-
QA
QatarTerritorial
- PIT
- 0.0%
- CIT
- 10.0%
- VAT
- 0.0%
- Div WHT
- 0.0%
- Crypto
- No
-
JM
JamaicaWorldwide
- PIT
- 30.0%
- CIT
- 25.0%
- VAT
- 15.0%
- Div WHT
- 15.0%
- Crypto
- No
-
BN
BruneiTerritorial
- PIT
- 0.0%
- CIT
- 18.5%
- VAT
- 0.0%
- Div WHT
- 0.0%
- Crypto
- No
-
TT
Trinidad and TobagoWorldwide
- PIT
- 30.0%
- CIT
- 30.0%
- VAT
- 12.5%
- Div WHT
- 10.0%
- Crypto
- No
-
MU
MauritiusRemittance
- PIT
- 20.0%
- CIT
- 15.0%
- VAT
- 15.0%
- Div WHT
- 0.0%
- Crypto
- No
-
KI
KiribatiWorldwide
- PIT
- 30.0%
- CIT
- 35.0%
- VAT
- 12.5%
- Div WHT
- 30.0%
- Crypto
- No
-
BH
BahrainNone
- PIT
- 0.0%
- CIT
- 0.0%
- VAT
- 10.0%
- Div WHT
- 0.0%
- Crypto
- No
-
DM
DominicaWorldwide
- PIT
- 35.0%
- CIT
- 25.0%
- VAT
- 15.0%
- Div WHT
- 15.0%
- Crypto
- No
-
SG
SingaporeTerritorial
- PIT
- 24.0%
- CIT
- 17.0%
- VAT
- 9.0%
- Div WHT
- 0.0%
- Crypto
- No
-
FM
MicronesiaTerritorial
- PIT
- 10.0%
- CIT
- 3.0%
- VAT
- —
- Div WHT
- —
- Crypto
- No
-
LC
Saint LuciaWorldwide
- PIT
- 30.0%
- CIT
- 30.0%
- VAT
- 12.5%
- Div WHT
- 0.0%
- Crypto
- No
-
SC
SeychellesTerritorial
- PIT
- 30.0%
- CIT
- 25.0%
- VAT
- 15.0%
- Div WHT
- 15.0%
- Crypto
- No
-
AG
Antigua and BarbudaNone
- PIT
- 0.0%
- CIT
- 25.0%
- VAT
- 17.0%
- Div WHT
- 0.0%
- Crypto
- No
-
BB
BarbadosWorldwide
- PIT
- 27.5%
- CIT
- 9.0%
- VAT
- 17.5%
- Div WHT
- 15.0%
- Crypto
- No
-
VC
Saint Vincent and the GrenadinesWorldwide
- PIT
- 28.0%
- CIT
- 28.0%
- VAT
- 16.0%
- Div WHT
- 0.0%
- Crypto
- No
-
GD
GrenadaTerritorial
- PIT
- 28.0%
- CIT
- 28.0%
- VAT
- 15.0%
- Div WHT
- 15.0%
- Crypto
- No
-
MV
MaldivesWorldwide
- PIT
- 15.0%
- CIT
- 15.0%
- VAT
- 8.0%
- Div WHT
- 10.0%
- Crypto
- No
-
KN
Saint Kitts and NevisNone
- PIT
- 0.0%
- CIT
- 33.0%
- VAT
- 17.0%
- Div WHT
- 15.0%
- Crypto
- No
-
LI
LiechtensteinWorldwide
- PIT
- 8.0%
- CIT
- 12.5%
- VAT
- 8.1%
- Div WHT
- 0.0%
- Crypto
- No
-
NR
NauruWorldwide
- PIT
- —
- CIT
- 25.0%
- VAT
- —
- Div WHT
- —
- Crypto
- No
-
MC
MonacoNone
- PIT
- 0.0%
- CIT
- 25.0%
- VAT
- 20.0%
- Div WHT
- 0.0%
- Crypto
- No
-
HK
Hong KongTerritorial
- PIT
- 17.0%
- CIT
- 16.5%
- VAT
- 0.0%
- Div WHT
- 0.0%
- Crypto
- No
-
MO
MacauTerritorial
- PIT
- 12.0%
- CIT
- 12.0%
- VAT
- 0.0%
- Div WHT
- 0.0%
- Crypto
- No
-
TW
TaiwanWorldwide
- PIT
- 40.0%
- CIT
- 20.0%
- VAT
- 5.0%
- Div WHT
- 21.0%
- Crypto
- No
-
AW
ArubaWorldwide
- PIT
- 52.0%
- CIT
- 22.0%
- VAT
- 7.0%
- Div WHT
- 10.0%
- Crypto
- No
-
CW
CuracaoWorldwide
- PIT
- 46.5%
- CIT
- 22.0%
- VAT
- 9.0%
- Div WHT
- 0.0%
- Crypto
- No
-
BQ
BonaireWorldwide
- PIT
- 38.4%
- CIT
- 7.5%
- VAT
- 8.0%
- Div WHT
- 7.5%
- Crypto
- No
-
CK
Cook IslandsWorldwide
- PIT
- 30.0%
- CIT
- 20.0%
- VAT
- 15.0%
- Div WHT
- 15.0%
- Crypto
- No
-
VG
British Virgin IslandsNone
- PIT
- 0.0%
- CIT
- 0.0%
- VAT
- —
- Div WHT
- 0.0%
- Crypto
- No
-
BM
BermudaNone
- PIT
- 0.0%
- CIT
- 15.0%
- VAT
- —
- Div WHT
- 0.0%
- Crypto
- No
-
KY
Cayman IslandsNone
- PIT
- 0.0%
- CIT
- 0.0%
- VAT
- —
- Div WHT
- 0.0%
- Crypto
- No
-
TC
Turks and CaicosNone
- PIT
- 0.0%
- CIT
- 0.0%
- VAT
- —
- Div WHT
- 0.0%
- Crypto
- No
-
SX
Sint MaartenWorldwide
- PIT
- 47.5%
- CIT
- 34.5%
- VAT
- 5.0%
- Div WHT
- 0.0%
- Crypto
- No
-
MS
MontserratWorldwide
- PIT
- 40.0%
- CIT
- 30.0%
- VAT
- —
- Div WHT
- 15.0%
- Crypto
- No
-
AI
AnguillaNone
- PIT
- 0.0%
- CIT
- 0.0%
- VAT
- 13.0%
- Div WHT
- 0.0%
- Crypto
- No
-
GI
GibraltarTerritorial
- PIT
- 39.0%
- CIT
- 15.0%
- VAT
- —
- Div WHT
- —
- Crypto
- No
-
NU
NiueWorldwide
- PIT
- 30.0%
- CIT
- 30.0%
- VAT
- 12.5%
- Div WHT
- —
- Crypto
- No
-
FK
Falkland IslandsWorldwide
- PIT
- 26.0%
- CIT
- 26.0%
- VAT
- —
- Div WHT
- 0.0%
- Crypto
- No
-
GG
GuernseyWorldwide
- PIT
- 20.0%
- CIT
- 0.0%
- VAT
- —
- Div WHT
- 0.0%
- Crypto
- No
-
IM
Isle of ManWorldwide
- PIT
- 21.0%
- CIT
- 0.0%
- VAT
- 20.0%
- Div WHT
- 0.0%
- Crypto
- No
-
JE
JerseyWorldwide
- PIT
- 20.0%
- CIT
- 0.0%
- VAT
- 5.0%
- Div WHT
- 0.0%
- Crypto
- No
-
PN
Pitcairn IslandsNone
- PIT
- 0.0%
- CIT
- 0.0%
- VAT
- —
- Div WHT
- 0.0%
- Crypto
- No
-
TK
TokelauTerritorial
- PIT
- 25.0%
- CIT
- —
- VAT
- —
- Div WHT
- —
- Crypto
- No
-
UM
United States Minor Outlying IslandsNone
- PIT
- 0.0%
- CIT
- 0.0%
- VAT
- —
- Div WHT
- 0.0%
- Crypto
- No
-
WF
Wallis and FutunaNone
- PIT
- 0.0%
- CIT
- 0.0%
- VAT
- —
- Div WHT
- 0.0%
- Crypto
- No
-
EH
Western SaharaNone
- PIT
- —
- CIT
- —
- VAT
- —
- Div WHT
- —
- Crypto
- No
Disclaimer. No capital gains tax does not mean no tax on investment income. Dividends, interest, and rental income may still be taxed. Some countries tax “speculative” gains on short-term trades. Crypto-specific rules are emerging in many jurisdictions. Always consult a qualified tax professional.