Capital Gain
Capital gain is the profit realized from selling property at a higher price than the adjusted acquisition cost, subject to tax in most jurisdictions outside the UAE.
| Calculation Component | Amount |
| Sale price | Final transaction value |
| Minus: Original purchase price | Initial acquisition cost |
| Minus: Acquisition costs | Transfer fees, commissions paid when buying |
| Minus: Capital improvements | Major renovations, not repairs |
| Minus: Selling costs | Agent fees, transfer fees when selling |
| Equals: Net capital gain | Taxable profit |
| Tax Treatment by Jurisdiction | Rate |
| UAE | 0% (no capital gains tax) |
| UK (non-resident) | 18% to 28% depending on income |
| US (long-term) | 0% to 20% federal plus state |
| Canada | 50% of gain taxable at marginal rate |
| Australia | Discount 50% if held over 12 months |
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