Infographic · VirtoProperty

Capital Gains Tax on Property Sale

Country-by-country CGT rates for non-resident sellers, plus home-country obligations for UK and US taxpayers. Rates as of April 2026.

🇪🇸 Spain
19% flat (non-res)
+ Plusvalía tax
  • Residents19–28%
  • Holding reliefNone
  • Withholding3% by buyer
🇹🇷 Turkey
0–40%
0% after 5 years
  • Under 5 yrs15–40%
  • Exempt amount150K TL (2026)
  • WithholdingNone
🇦🇪 UAE
0% no CGT
Tax-free
  • Income taxNone
  • Reg. fee~2% on transfer
  • WithholdingNone
🇬🇷 Greece
0%*
Suspended → 31.12.2026
  • Standard rate15% (frozen)
  • Transfer tax3% (buyer)
  • WithholdingNone
Home-country tax obligations
🇨🇾 Cyprus
20% flat
Lifetime deduction
  • Standard deduction€17,086
  • Main home€85,430
  • WithholdingNone
🇬🇧 UK
18–24%
Worldwide gains
  • Annual exempt£3,000
  • Main homePPR relief
  • Reporting60 days
🇺🇸 US
0–20% long-term
Foreign Tax Credit
  • Sec. 121 exclusion$250K / $500K
  • FIRPTA (non-US)15% withholding
  • CreditForm 1116

Sources: PwC Worldwide Tax Summaries, HMRC, IRS · virtoproperty.com