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Glossary entry · The silent subtractors

Capital gains tax

Definition

The tax charged on the profit (capital gain) when you sell an investment for more than you paid for it. Rates vary by country and by holding period — many countries tax long-term gains (held over a year) at lower rates than short-term ones, to incentivize patient investing.

Example

In Spain, capital gains are taxed at 19-28% depending on the amount. In the US, long-term gains are 0-20% federally.