100g UBS Gold Bar

The 100g UBS Gold Bar

This bar contains 100 grams (3.215 troy ounces) of 999.9 fine gold. The 100g format is one of the most popular gold bar sizes in European markets, prized for sitting close to the bottom of the premium curve without reaching kilo-bar prices. Typical premiums on 100g gold bars run 2-4% over spot, against 3-5% for 1 oz gold bars and 1-2% for kilo bars. The step from 50g (3-6%) to 100g is one of the sharpest efficiency gains anywhere in the gram bar range.

It is a substantial purchase. At current gold prices a 100g bar represents roughly $10,000-$10,500, so the format suits buyers consolidating an allocation rather than making a first purchase. The physical object is surprisingly small: approximately 47mm x 27mm x 5mm depending on manufacturer, compact enough to fit in a shirt pocket, with the most efficient value-to-space ratio of any retail gold form short of a kilo bar.

Two practical points apply to any 100g gold bar. First, packaging matters: bars at this weight typically come sealed in tamper-evident assay cards carrying the serial number, weight, purity and refiner hallmark, and breaking the seal can mean re-assaying at resale. Second, brand recognition affects liquidity. Bars from LBMA-accredited refiners are accepted by dealers worldwide; bars outside that circle may need assay testing at the buyer's expense before a dealer will pay full value. Pricing relative to spot should account for that difference at exit, not just at entry.

Tax Treatment of 100g Gold Bars by Country

Investment gold enjoys unusually generous tax treatment in most major jurisdictions, and at 999.9 fine this bar clears every relevant purity threshold.

• United Kingdom: 0% VAT as investment gold (the threshold is 995 fineness for bars). Gains remain subject to Capital Gains Tax, since only UK legal tender coins are CGT-exempt; the annual £3,000 allowance applies. For larger expected gains, this is the main argument for Britannias or Sovereigns over bars despite bars' lower premiums.
• European Union: 0% VAT across all member states under the Investment Gold Directive (bars at 995+ fineness). Capital gains rules vary by country; Germany taxes no gain after a 12-month holding period.
• United States: No federal sales tax; most states exempt bullion, some apply thresholds. A $10,000+ bar clears every state threshold (the highest is California's $2,000). Long-term gains taxed at the collectibles rate of up to 28%. IRA-eligible if from an accredited refiner and held at an approved depository (gold minimum 99.5%).
• Canada: 0% GST/HST for gold at 99.5%+ purity in bar form.
• Australia and New Zealand: GST-free as investment-grade gold (99.5%+ purity).
• Singapore: 0% GST for qualifying gold bars (99.5%+); no capital gains tax. 100g is a common bar weight in the Singapore and Hong Kong markets.
• Hong Kong: No sales tax, no import duty, no capital gains tax.

100g Gold Bar vs 1 oz Bars, Kilo Bars, and Swiss Rivals

Against the 1 oz bar, the 100g format trades flexibility for cost. Per gram, premiums are lower (2-4% versus 3-5%), but 100g is 3.22 ounces in a single unit that must be sold whole. Buyers who may need to liquidate in stages are usually better served by several 1 oz bars, which are the global sweet spot for the balance of premium efficiency and resale liquidity. Buyers with the budget who intend to hold get more gold for their money at 100g.

Stepping up, the 1 kg bar pushes premiums down to roughly 1-2% over spot, the lowest of any commonly traded retail bar. The saving from 100g to 1 kg is real but modest, and a kilo bar concentrates ten times the value in one unit while narrowing the pool of retail buyers at resale. For most private buyers, 100g captures the bulk of the premium efficiency with far less concentration risk.

Within the 100g weight class, the benchmark products are Swiss: the Valcambi 100g, described as one of the world's best-selling bars in this format and typically the lowest-premium option, and the PAMP Suisse 100g with its Lady Fortuna design, which costs slightly more at purchase but retains its premium better at resale. Argor-Heraeus, Heraeus, Umicore, the Perth Mint and the Royal Mint all produce 100g bars as well. Any bar at this weight should be judged against those LBMA-accredited references on all-in price per gram and expected buyback treatment.