Все так. Кап с суммы всех доходов 180К

Скорее всего realized capital gain на торговый доход платится (но ради интереса уточню в понедельник). Согласно разъяснениям по платежам Геси, раздел 3 Income соответствует Article 5 Income Tax law, а там четко написано profit from trading activities. А вот с unrealized capital gain наверное не так однозначно

GENERAL HEALTHCARE SYSTEM
TAX UPDATE │ VOLUME 10, ISSUE 2 PAGE 10
Below is a list of sources of income included in Article 5:
 Profits or other benefits from trading activities
 Holding of an office (directorships and secretaries)
 Employment income and benefits in kind
 Interest and dividends (including deemed dividends)
 Pensions, including overseas pensions
 Amounts of income payable in accordance with a court decision or in accordance with a term
included in a will or agreement, as well as an annuity;
 Rents, royalties, remuneration or other profits arising from property, including the value of the
owner’s benefit
 Trading goodwill
 9% deemed benefit relating to interest free financial assistance provided by companies to
shareholders/directors.