Irish ETF deemed disposal calculator and exit tax tracker

Every purchase of an Irish or EU ETF starts its own 8-year clock. On each anniversary Revenue charges exit tax on the gain, even if you sold nothing. Work out one holding free below; track every purchase, sale and distribution with the tracker.

Free: what will my 8-year deemed disposal cost?

EventDateValueRateTax to pay
Calculating…

Each event taxes the gain since you bought, less tax already paid on earlier events. Rates: 41% to 2025, 38% in 2026, 35% from 2027 (Budget 2027, subject to the Finance Act). Your real value on the day decides the tax.

The tracker: every purchase, every 8-year date

  • Purchases. One row per buy (400 rows: 33 years of monthly investing). Each row gets its 8- and 16-year dates, the tax on each at that year's rate with credit for tax already paid, an estimate of the next bill at today's price, and what a sale would owe or refund.
  • Tax by year. Every deemed disposal, sale and distribution added up for each year from 2026 to 2060, with the 31 October deadline for the return.
  • Start here. Your next 8-year date, the tax due in the next 12 and 24 months, what to set aside if you sold today, and refunds you can claim.
  • Distributions. Dividends from these funds, taxed at the exit tax rate of their year.
  • Rates. 41%, 38% and 35% with the official source for each. If the Finance Act changes them, you change one cell (and we send updated files).
  • A worked example and a 15-minute yearly routine, so you know exactly what to enter and when.

Questions

What is deemed disposal?
For Irish and EU-domiciled ETFs and funds, Revenue treats you as selling every 8 years after each purchase and charges exit tax on the gain since you bought, even though you sold nothing. When you finally sell, the tax already paid is credited, and any overpayment is repaid.
What is the exit tax rate?
Revenue’s manual (Part 27-01a-02) gives 41% up to 31 December 2025 and 38% from 1 January 2026. Budget 2027 announced 35% from 1 January 2027, subject to the Finance Act. The rate that applies is the one for the year of the event.
Why one row per purchase?
Each purchase starts its own 8-year clock. Someone investing monthly has 12 deemed disposal dates a year to track, each with its own cost and value. That is the job the tracker does.
Why a spreadsheet and not a portfolio app?
Your holdings stay on your own computer or Google Drive: no account, no broker connection, nothing uploaded to us. You pay once instead of a subscription, it works offline, and it keeps working whatever happens to us. Every rate is dated and sourced, including 35% from 2027, and you can see every formula.
Can I offset losses?
No. Losses on these funds cannot be set against gains on other funds or shares, and the €1,270 CGT exemption does not apply. A purchase worth less than it cost on its 8-year date simply owes nothing.
Which funds does it cover?
Irish and EU-domiciled ETFs and funds taxed under the exit tax rules (most UCITS ETFs sold in Ireland). US-domiciled ETFs and individual shares are taxed differently (CGT) and do not belong in it.
Does it work in Google Sheets?
Yes. Upload the file to Google Drive and open it with Google Sheets. It also works in Excel (Windows and Mac), Apple Numbers and LibreOffice. Standard formulas only, no macros. In Google Sheets you can fill the Prices tab with =GOOGLEFINANCE().
Is this tax advice?
No. It is a record-keeping and estimating tool built on Revenue's published guidance. Your broker's statements and Revenue decide what you owe; for anything unusual, ask a tax adviser.
What if it isn't right for me?
Ask for a refund within 14 days and you get your money back, even after downloading. See the refund policy.

Rules checked 2 November 2026 on Revenue's Tax and Duty Manual Part 27-01a-02 (rates 4.3.3, deemed disposal 4.4, credit for tax paid 4.4.5). More in our Irish investment tax guide.