Best countries for investors

#	Country	Composite %	Dividend tax	Capital gains tax
1	Bahrain	0.0%	0%	0%
2	Hong Kong	0.0%	0%	0%
3	Malaysia	0.0%	0% / 2%	0%
4	Malta	0.0%	0% extra	0% – 35%
5	Mauritius	0.0%	0%	0%
6	Monaco	0.0%	0%	0%
7	Qatar	0.0%	0%	0%
8	Saudi Arabia	0.0%	0%	0%
9	Singapore	0.0%	0%	0%
10	United Arab Emirates	0.0%	0%	0%
11	United States	0.0%	0% / 15% / 20%	0% / 15% / 20%
12	Indonesia	0.1%	0% / 10%	0.1% – 35%
13	Bulgaria	5.0%	5%	0% / 10%
14	Cyprus	5.0%	5% / 0%	0% / 20%
15	Georgia	5.0%	5%	0% – 20%
16	Vietnam	5.1%	5%	0.1% / 2% / 20%
17	Slovakia	7.0%	7%	0% / 19%
18	Andorra	10.0%	0% / 10%	10%
19	Peru	10.0%	5%	5% effective
20	Thailand	10.0%	10%	0% / 0–35%
21	Ecuador	12.0%	12%	0% / 0–37%
22	Belize	15.0%	15%	0%
23	Czech Republic	15.0%	15%	0% / 15–23%
24	El Salvador	15.0%	5%	10%
25	Luxembourg	15.0%	15% withheld, half taxed	0% after 6 months
26	Netherlands	15.0%	15% / 24.5% – 31%	0% / 24.5% – 31%
27	Turkey	15.0%	15% + scale on half	0% / 10% / scale
28	South Korea	15.4%	15.4% / scale	0% / 20–25% / scale
29	Romania	19.0%	16%	3% / 6% / 16%
30	Uruguay	19.0%	7%	12%
31	Greece	20.0%	5%	15%
32	Mexico	20.0%	10% + scale	10% / 35%
33	Panama	20.0%	10% / 5%	10%
34	Argentina	22.0%	7%	15% / 0%
35	Estonia	22.0%	0%	22%
36	Croatia	24.0%	12%	12% / 0%
37	Philippines	25.0%	10%	15% / 6% / 0.1%
38	Latvia	25.5%	0% / 25.5%	25.5%
39	Costa Rica	30.0%	15%	15%
40	Hungary	30.0%	15% + 13%	15%
41	Lithuania	30.0%	15%	15% / 32%
42	Montenegro	30.0%	15%	15%
43	Switzerland	35.0%	Ordinary rates (35% withheld)	0%
44	Poland	38.0%	19%	19%
45	South Africa	38.0%	20%	18% max effective
46	Spain	38.0%	19% – 30%	19% – 30%
47	New Zealand	39.0%	up to 39%	0%
48	Belgium	40.0%	30%	10%
49	Japan	40.6%	20.315%	20.315% / 39.63%
50	Chile	50.0%	0–40% with credits	10% / 0–40%
51	Slovenia	50.0%	25%	25% → 0%
52	Italy	52.0%	26%	26%
53	Germany	52.8%	26.375%	26.375%
54	Colombia	54.0%	0–39%	15%
55	Denmark	54.0%	27% / 42%	27% / 42%
56	Austria	55.0%	27.5%	27.5% / 30%
57	Finland	55.5%	25.5% / 28.9% effective	30% / 34%
58	Portugal	56.0%	28%	28%
59	Sweden	60.0%	30%	30% / 22%
60	France	62.8%	31.4%	31.4% / 36.2%
61	United Kingdom	63.4%	39.35%	24%
62	Canada	67.0%	≈ 24 – 40%	≈ 24 – 27%
63	Ireland	73.0%	up to 40%	33%
64	Norway	75.7%	37.84%	37.84% / 22%
65	Australia	—	Marginal rates − franking	Marginal rates, half base

Composite = sum of headline rates across the included tax types. Ranges are counted at their lower bound; cells with no numeric rate contribute 0.

Source: 2026 tax dataset · updated 2026-07-11 · rates are headline figures — see each country's tax guide for the full picture.