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.