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Territory Headline corporate capital gains tax rate (%) Headline individual capital gains tax rate (%) 15 15 Capital gains are subject to the normal CIT rate.

That's because capital losses can be applied against capital gains or other income to reduce taxable income. Investors who understand the rules of capital losses can often generate useful deductions with a few simple strategies.

Information for individuals on capital gains, capital losses and related topics. How to calculate, how to report, Schedule 3, Adjusted Cost Base (ACB)