Compare Countries for FIRE

Tax rates, cost of living, and retirement account options across 20 countries.

Side-by-side comparison of everything that matters for FIRE — capital gains tax, income tax, and tax-advantaged accounts.

Country	Capital Gains Tax	Income Tax Range	Tax-Advantaged Accounts
United States	0-20% (LTCG); held <1yr = ordinary income	10-37% federal + state (0-13.3%)	401(k) — $24,500/year (2026), tax-deferred IRA — $7,500/year (2026), tax-deferred Roth IRA — $7,500/year (2026), tax-free HSA — $4,400/year (2026, projected), triple tax-advantaged
United Kingdom	10% basic rate, 20% higher rate; £3,000 annual allowance	20% basic, 40% higher, 45% additional	Stocks & Shares ISA — £20K annual, tax-free SIPP — up to £60K annual, tax relief at marginal rate LISA — £4K annual, 25% government bonus
Japan	20.315% (15% national + 5% local + 0.315% surcharge)	5-45% national + 10% local inhabitant	New NISA — ¥3.6M annual, ¥18M lifetime cap, tax-free iDeCo — ¥27,500-68,000/month (¥81,000 self-employed), tax-deductible
India	10% LTCG (>1yr) above ₹1L; 15% STCG	5-30% (new regime: 0-30%)	PPF — ₹1.5L annual, tax-free EPF — 12% of salary, tax-free NPS — additional ₹50K deduction under 80CCD(1B)
Germany	26.375% (Abgeltungsteuer 25% + Soli 5.5%); €1,000 annual allowance	0-45% + 5.5% Soli + church tax 8-9%	Riester-Rente — government-subsidized pension Rürup-Rente — tax-deductible for self-employed
Canada	50% inclusion rate, taxed at marginal rate (15-33% federal + provincial)	15-33% federal + provincial (5-25%)	TFSA — C$7,500/year (2026), tax-free RRSP — 18% of earned income, tax-deferred RESP — education savings with government grant
Australia	50% discount (>12 months), then marginal rate (19-45%)	19-45%	Superannuation — 12% employer guarantee, 15% tax on earnings FHSSS — First Home Super Saver Scheme
Singapore	0%	0-24% progressive	CPF — 20% employee + 17% employer mandatory SRS — up to S$15,300 annual (S$35,700 foreigners), tax-deferred
France	30% flat (12.8% income + 17.2% social); PEA: 17.2% after 5yr	0-45%	PEA — €150K cap, tax-free after 5yr (17.2% social only) Assurance Vie — tax-advantaged after 8yr PER — pension plan, tax-deductible
Spain	19% ≤€6K, 21% ≤€50K, 23% ≤€200K, 27% ≤€300K, 30% >€300K	19-47% (incl. solidarity surcharge >€600K)	Plan de Pensiones — €1,500 annual, tax-deductible PIAS — insurance-based savings, tax-advantaged
Italy	26% flat; government bonds 12.5%	23-43% + regional 0.7-3.33%	Fondo Pensione — tax-deductible pension fund
Netherlands	0% (no CGT); Box 3 wealth tax: ~2.16% effective on assets above €59,357	9.28-49.5%	Pensioenbeleggen — tax-deferred pension investing Banksparen — bank savings for pension
Sweden	30% (standard); ISK: ~1% annual on account value	32-57% (municipal + national)	ISK — ~1% annual tax, no gains tax Kapitalförsäkring — insurance wrapper, similar to ISK Tjänstepension — employer pension, tax-deferred
Switzerland	0% on private investments	0-11.5% federal + cantonal 0-30%	Pillar 3a — CHF 7,258 annual (2026), tax-deductible Pillar 2 — employer pension, mandatory
South Korea	22% (majority holders); minority holders exempt on listed stocks	6-45%	ISA — ₩20M annual, tax-free up to ₩2-4M gains IRP — pension, tax deduction up to ₩9M combined National Pension — 9.5% mandatory employee contribution
Mexico	10% on listed stocks (annual gains up to MXN 388K exempt)	1.92-35%	AFORE — mandatory retirement account PPR — private pension plan, limited tax deduction
Brazil	15% (exempt up to R$20K/month in sales)	7.5-27.5%	PGBL — tax-deferred private pension VGBL — insurance-based pension, tax on redemption only Tesouro Direto — government bonds, low fees
South Africa	40% inclusion rate, taxed at marginal rate (18-45%); max effective 18%; R40K annual exclusion	18-45%	TFSA — R46,000 annual (2026), tax-free RA — up to 27.5% of income, tax-deductible
UAE	0%	0% personal income tax	No formal tax-advantaged accounts; offshore brokers common
European Union (general)	0-42% (varies by country; typical 20-30%)	Varies; 0-55% depending on country	Varies by country (PEA, ISA, ISK, etc.)

Key Takeaways

Lowest CGT: UAE (0%), Singapore (0%), Switzerland (0% on private investments)
Best tax-advantaged accounts: UK (ISA £20K), US (401k/IRA/HSA), Japan (NISA ¥3.6M/yr)
Highest taxes: Denmark (42% CGT), Netherlands (Box 3 wealth tax ~2.16%), France (30% flat)
Tax-advantaged accounts are the single most powerful FIRE tool — prioritize maxing them out

Data reviewed June 2026. Tax rates subject to annual change. See our Best Countries for FIRE ranking for ratings. View raw data.