Share sale price
fees and taxes
Acquisition price +
transaction fees and taxes
(a) Net taxable capital gains are calculated based on capital losses you may have incurred, which can be deducted from capital gains of the same nature earned in the same year or during the next ten years.
Capital gains are subject to income tax based on a progressive scale.
They benefit from a tax deduction based on the time the shares have been held since their acquisition date:
The social contributions rate remains unchanged at 15.5%. It is applied to the capital gain before deduction.