/ ˈkæpətəl ˈɡeɪn /
Množina reči capital gain je capital gains.
The amount by which the selling price of an asset exceeds the purchase price.
Increase in the value of capital, such as houses or stocks and shares.
Tax is payable by individuals on profits (the capital gain) made when assets, including securities and real property, are sold at higher prices than they were bought for. Most countries tax capital gain, although the tax is payable on realized rather than accrued income. Critics of capital gains tax point out that only monetary, rather than real, gain is taxed, and so may be distorted in times of high inflation.