Investing term

What is Capital gain?

The profit from selling an investment for more than you paid.

A capital gain is the profit you make when you sell an investment for more than you paid. Buy a share at $40 and sell it at $70, and the $30 difference is your capital gain. It's the main way most investments reward you besides any income they pay along the way.

Crucially, a gain is only 'realised' — and usually taxable — when you actually sell. Until then it's a paper gain that can still evaporate if the price falls back. In many countries, gains on assets held longer are taxed more lightly than short-term ones, which quietly rewards patience — but tax rules vary by country, so check yours.

Profit — realised only when you sell
Sold at$70Bought at$40Capital gaintaxed only when realised$30The gain is a paper profit until you sell — that's when it's realised, and usually taxed.

Buy at $40, sell at $70, and the $30 difference is your capital gain. It's a paper profit until you sell; that's when it's realised and, in most places, taxed.

For example

Buy a share at $40, sell at $70, and the $30 difference is your capital gain — taxable in the year you sell, not while you hold.

Learn it by doing

That's Capital gain in theory — it clicks when you use it. Practise it hands-on in a free, interactive lesson (Stage 4, Stocks, Bonds, Cash & Alternatives).

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Why it matters to you

Capital gains matter because the realised-versus-paper distinction shapes real decisions. Selling to lock in a gain can trigger a tax bill and end the compounding, so holding a winner can be worth more than the paper profit suggests — and in many places, holding longer also lowers the tax rate on the eventual gain. Understanding when a gain becomes real, and taxable, is central to deciding whether and when to sell.

Selling winners just to 'lock in' the gain

Cashing out a rising investment can feel prudent, but it often triggers a tax bill and stops the compounding early — and there's no rule that says a winner must be sold. Unless you need the money or the case has changed, letting a gain run (and stay unrealised) can beat banking it. Don't let the urge to secure a paper profit drive an avoidable tax event.

Frequently asked questions

What is a capital gain?

It's the profit from selling an asset for more than you paid for it. If you buy a share for $40 and sell for $70, your capital gain is $30. It applies to investments like stocks, funds, property, and other assets that can rise in value.

When is a capital gain taxed?

Generally only when you sell and 'realise' the gain — not while you hold and it exists on paper. Many countries tax gains on longer-held assets more lightly than short-term ones, but rules and rates vary widely by country, so check the specifics where you live.

What's the difference between a realized and unrealized gain?

An unrealised (paper) gain is the profit on an investment you still hold — it can still shrink or vanish if the price falls. A realised gain is locked in when you sell, at which point it's usually taxable. Only realised gains are actual money in hand.

Related terms

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