The autonomous rate on securities capital gains is 28%. If you opt for aggregation (englobamento), replace it with your marginal IRS rate. Costs are the buy/sell commissions and stamp duty.
| Sale value | €15,000.00 |
| − Purchase value | €10,000.00 |
| − Costs (commissions, stamp duty) | €100.00 |
| Capital gain | €4,900.00 |
| Tax (28%) | −€1,372.00 |
| Net amount you receive | €13,528.00 |
Educational estimate, not financial advice. Covers capital gains on shares, ETFs and funds (securities); it does not cover property or the balance with other losses.