Capital gains tax rates apply to profits gained through the sale of assets such as stocks, bonds, commodities or real estate. Depending on the country or jurisdiction, capital gains tax rates on different assets may vary. In some countries, the rate may even be zero until certain thresholds are reached. Some jurisdictions may also include profits from foreign currency exchange, also known as Forex, under the capital gains tax rate. The tax treatment of Forex trading income depends on the country of residence.