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  2. Trading Glossary
  3. Capital Gain

Capital Gain

A capital gain is the increase realized when a capital asset is disposed of for more than its applicable tax basis, subject to local rules.

Defined termReviewed 16 July 2026

Related terms

Cost BasisProfit and Loss (P&L)Realized P&LTransaction FeeDrawdownPortfolio

Educational risk notice

This material is general education, not personal investment advice or a promise of results. Markets can move beyond planned levels, and losses can exceed expectations when leverage, liquidity, gaps, or operational failures are involved.

Read the full risk disclosure
Trading glossaryReviewed 16 July 2026

Definition

A capital gain is the increase realized when a capital asset is disposed of for more than its applicable tax basis, subject to local rules.

In market context

For reporting, proceeds alone do not determine the gain; adjusted cost basis and transaction-specific adjustments also matter. Holding period, asset type, jurisdiction, fees, corporate actions, and permitted identification methods can change the taxable treatment. Platform P&L is an account record rather than a tax determination, so users should reconcile statements and consult the rules that apply to them in their jurisdiction.

Source

Use the primary source for fuller regulatory or market context.

IRS Topic No. 409 — Capital Gains and Losses

Educational risk notice

This material is general education, not personal investment advice or a promise of results. Markets can move beyond planned levels, and losses can exceed expectations when leverage, liquidity, gaps, or operational failures are involved.

Read the full risk disclosure

Related glossary terms

Selected from explicit term relationships and shared tags.

beginner3 min

Cost Basis

Cost basis is the amount assigned to an asset for measuring gain or loss, usually adjusted under applicable accounting and tax rules.

reporting · taxRead guide
beginner3 min

Profit and Loss (P&L)

Profit and loss measures the financial result of positions or account activity over a stated scope, separating open valuation changes from completed results.

reporting · portfolioRead guide
beginner3 min

Realized P&L

Realized P&L is the profit or loss recorded when some or all economic exposure is closed, settled, expired, or otherwise completed.

reporting · portfolioRead guide
beginner3 min

Transaction Fee

A transaction fee is a charge associated with submitting, executing, settling, transferring, or recording a financial or blockchain transaction for the user.

fees · executionRead guide