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Summary list. The quoted income tax rate is, except where noted, the top rate of tax: most jurisdictions have lower rate of taxes for low levels of income. Some countries also have lower rates of corporation tax for smaller companies. In 1980, the top rates of most European countries were above 60%.

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Also, tax from capital gains directly affects investment motives. Indian Income tax rules, however, contain provisions, that in a few scenarios exempt tax from paying long term capital gains tax. 1. Under section 54, sell a residential property and invest the gains to buy a new residential property and claim exemption on capital gains tax. The following Capital Gains Tax rates apply: 18% and 28% tax rates for individuals (the tax rate you use depends on the total amount of your taxable income, so you need to work this out first)

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