What is the CGT rate in Ireland?

The standard Capital Gains Tax rate in Ireland is 33% on the chargeable gain. A reduced 10% rate applies to qualifying business disposals under Entrepreneur Relief, subject to a lifetime limit of EUR 1,000,000 of gains.

How does the annual exemption work?

Each individual has an annual CGT exemption of EUR 1,270 (this amount is per person and is not transferable between spouses). The first EUR 1,270 of net gains in a tax year is tax-free, and CGT at 33% applies only to the gain above it.

What costs can I deduct from the gain?

You can deduct the original cost of acquiring the asset, incidental costs of acquisition such as stamp duty or broker fees, enhancement expenditure, and the costs of selling such as solicitor or auctioneer fees. The chargeable gain is proceeds minus all of these allowable amounts.

When is CGT paid in Ireland?

CGT operates on a self-assessment basis. For disposals between 1 January and 30 November, tax is due by 15 December of that year; for disposals in December, it is due by 31 January of the following year. You must also file a return the following year.

Does this calculator handle property and indexation?

It calculates CGT on the gain for shares or property using current rules. Indexation relief only applies to expenditure incurred before 2003 and is not modelled here, so for very long-held pre-2003 assets consult Revenue or an accountant for the indexed cost.

Ireland Capital Gains Tax Calculator

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The Ireland Capital Gains Tax calculator works out the CGT you owe Revenue when you dispose of a chargeable asset such as shares, an investment property, or a business. Ireland applies a single headline rate with a small annual exemption, and a generous reduced rate for qualifying business owners, so the gain itself is usually simple to compute once you know your allowable costs.

How it works

The chargeable gain is your disposal proceeds minus the base cost and any allowable expenses (acquisition costs, enhancement, and selling costs). From that net gain the tool subtracts the annual personal exemption of EUR 1,270, which is free of tax each year. The remaining taxable gain is charged at 33%.

If the disposal qualifies for Entrepreneur Relief, the taxable gain is charged at a reduced 10% instead, up to a lifetime cap of EUR 1,000,000 of qualifying gains.

CGT = (proceeds − cost − expenses − EUR 1,270 exemption) x 33% (or 10% with Entrepreneur Relief).

A loss (where costs exceed proceeds) produces no CGT and can usually be carried against other gains — this tool reports a zero liability and shows the loss.

Tips and notes

The EUR 1,270 exemption is per person each year and cannot be carried forward or shared between spouses, so timing disposals across tax years can use two years’ worth of exemptions. CGT is self-assessed: gains from January to November are due by 15 December, and December gains by 31 January. Indexation relief only ever applied to pre-2003 expenditure and is not modelled here, so for very long-held assets confirm the indexed base cost with Revenue or an accountant.