Estimate Irish CGT at the 33% standard rate, after the €1,270 annual exemption.
Ireland's standard CGT rate is 33%, applied to your gain after the €1,270 annual personal exemption (which cannot be carried forward if unused). Special reduced rates apply to some business/investment disposals, not covered by this simplified tool.
Illustrative estimate only, using simplified/rounded 2026 Irish tax figures — not tax advice. Always confirm with Revenue.ie or a licensed tax advisor.
Ireland charges a flat 33% Capital Gains Tax on most chargeable gains — shares, investment property, and other assets — regardless of how much you earn or how long you held the asset, unlike the tiered systems used in the US and UK. Every individual gets a small annual exemption, currently €1,270, before CGT applies, and losses on other disposals in the same year (or carried forward from prior years) can offset gains before tax is calculated.
Your family home is generally exempt from CGT under Principal Private Residence Relief, provided it was your only or main residence throughout the period of ownership. CGT on most disposals is due in two payment windows during the year — for disposals made between January and November, tax is due by 15 December of that year; for disposals in December, tax is due by 31 January of the following year.
Per individual — a married couple or civil partnership can each use their own €1,270 exemption against their own gains, though it cannot be transferred to increase one partner's allowance beyond that figure.
The standard 33% rate covers most gains, but certain reliefs apply reduced effective rates in specific situations — for example, Revised Entrepreneur Relief can reduce the rate on qualifying business disposals up to a lifetime limit, and some government-designated investment schemes carry their own separate treatment.
Losses are set against gains in the same tax year first, and any unused loss can be carried forward indefinitely to offset gains in future years — there is no expiry, so tracking historic losses can meaningfully reduce a future CGT bill.
Generally, a CGT return (Form CG1, or as part of Form 11 for those who file Self Assessment) is still required if you disposed of a chargeable asset during the year, even where no tax is ultimately due because the gain fell within the exemption.