Capital Gains Tax (Effective) in India compared to Asia

Footnote | Export Sort: Alphabetically | Ascending | Descending

Click name of country for detailed information
Pakistan 0.00%
Hong Kong 0.00%
Singapore 0.00%
Vietnam 0.10%
Mongolia 2.00%
Indonesia 5.00%
Malaysia 5.00%
Georgia 5.00%
Myanmar 10.00%
Sri Lanka 10.00%
Macau 12.00%
Japan 15.00%
Kazakhstan 15.00%
China 20.00%
Uzbekistan 20.00%
Cambodia 20.00%
Laos 24.00%
Azerbaijan 25.00%
Nepal 25.00%
Bangladesh 30.00%
India 30.00%
Philippines 32.00%
Thailand 35.00%
Taiwan 35.00%
South Korea 42.00%

India: Capital gains taxes (%).

In arriving at effective capital gains tax rates, the Global Property Guide makes the following assumptions:

  • The property is directly and jointly owned by husband and wife;
  • They have owned it for 10 years;
  • It is their only source of capital gains in the country
  • It has appreciated in value by 100% over the 10 years to sale
  • The property was worth US$250,000 or 250,000 at purchase.
  • It is not their sole or principal residence.


These assumptions are critical. In many countries a holding period of less than 5 years results in capital gains being taxable. But a longer holding period often results in no capital gains tax being payable. For more details see the Data FAQ


Source: Global Property Guide Research, Contributing Accounting Firms


India launched Residex (India's house price index) in July 2007, through the National Housing Bank (NHB). Since Residex is relatively new, its methodology is being revised every so often. The eventual aim is to cover residential housing for 63 cities, before extending coverage to commercial property and land. At date of writing (early 2014) Residex covered 26 cities, with 2007 as base year. Residex is publicly available and can be accessed at the National Housing Bank's site. General economics statistics are from the Reserve Bank of India.