Capital Gains Tax (CGT)

?Type ?2017* ?2016 ?2015 ?2014 ?2013
?Individuals and Special Trusts ?16.4% ?13.65% ?13.32% ?13.32% ?13.32%
?Companies ?22.4% ?18.65% ?18.65% ?18.65% ?18.65%
?Other Trusts ?32.8% ?27.31% ?26.64% ?26.64% ?26.64%

*Proposed rates as announced by the Minister of Finance in the 2017 Budget.