United States · https://decisionscalc.com/tools/ireland-cgt-calculator/
Ireland CGT Calculator (31% from 7 October 2026)
Work out Capital Gains Tax on shares, property or other assets: the gain, the €1,270 exemption, losses, the tax at the rate for your sale date, and when Revenue wants it. Budget 2027 cut the rate from 33% to 31% for sales from 7 October 2026.
Capital Gains Tax
How Irish CGT works
- Gain = sale price − purchase price − buying and selling costs − improvement costs.
- Losses on other assets (this year, or carried forward) come off first. Then the €1,270 annual exemption.
- Rate: the one for your sale date. 31% from 7 October 2026, 33% before. Selling in December moves the payment to 31 January.
- Funds and ETFs are different: exit tax, not CGT, and no exemption. See the ETF deemed disposal calculator.
Frequently asked questions
What is the CGT rate in Ireland now?
Revenue: 31% for most gains on disposals from 7 October 2026 (Budget 2027). It was 33% from 6 December 2021 to 6 October 2026. Development land stays at 33%.
How much is the CGT exemption?
€1,270 of gains a year per person. It cannot be transferred to a spouse or carried to the next year; losses come off your gains first.
When do I pay CGT?
For disposals from 1 January to 30 November, by 15 December the same year. For December disposals, by 31 January the next year. The CGT return is due by 31 October of the following year, even if no tax is due.
Does this apply to ETFs?
No. Irish and EU-domiciled ETFs and funds pay exit tax (38% in 2026, 35% from 2027) with an 8-year deemed disposal. Use our ETF deemed disposal calculator for those.
Related
- Irish investment tax: ETFs, shares and funds after Budget 2027
- ETF deemed disposal calculator and exit tax tracker
- Landlord tax calculator: the tax on the rent while you own a rental property
Compare two scenarios
Snapshot your current numbers, change any input, then snapshot again to see the difference side by side.
No scenarios saved yet — enter your numbers above, then click Save as A.
| Metric | Scenario A | Scenario B | Difference |
|---|