Capital Gain

The profit made when an asset increases in value and is sold.
Capital gains often come from the sale of property, shares, or businesses.
In Aotearoa, most capital gains are untaxed. Investment in housing particularly benefits from this untaxed status.
Example
If someone buys a house for $600,000 and sells it later for $900,000, the $300,000 increase is a capital gain.
Visual idea: A house with a price tag rising over time.