Ireland Capital Gains Tax Calculator: CGT at 31% (33% Before 7 October 2026)
Work out Irish capital gains tax on shares, property, crypto and other assets: 31% for disposals from 7 October 2026 (33% before then and for development land), after allowable costs, principal private residence relief, losses and the €1,270 annual exemption, with joint owners and payment deadlines.
How it works
gain = sale proceeds − purchase price − enhancement − buying and selling costs · taxable gain = gain − principal private residence relief − losses − €1,270 per person · CGT = taxable gain × 31% (disposals from 7 October 2026) or 33% (before then, and development land)
Ireland charges capital gains tax (CGT) when you sell, gift or otherwise dispose of an asset for more than it cost. Budget 2027 cut the main rate from 33% to 31% for disposals on or after 7 October 2026; development land stays at 33%. The gain is the sale price less what you paid, any enhancement spending and the costs of buying and selling, such as stamp duty and solicitor, auctioneer or broker fees. Each person gets a €1,270 annual exemption, which cannot be transferred to a spouse, so joint owners each use their own. Losses on other disposals this year, and losses carried forward from earlier years, reduce the gain before the exemption. Your own home is exempt under principal private residence relief in proportion to the time you lived in it, with the last 12 months always counted. CGT is paid in two periods: gains from 1 January to 30 November are due by 15 December of the same year, and December gains by 31 January. The return is due by 31 October of the following year, even if no tax is due. Irish and EU-domiciled ETFs and funds fall under the separate exit-tax regime rather than CGT.
Worked example
Shares bought for €80,000 are sold for €120,000 on or after 7 October 2026, with €2,500 of fees. Gain = €120,000 − €80,000 − €2,500 = €37,500. Less the €1,270 exemption, the taxable gain is €36,230, and CGT at 31% is €11,231.30, an effective 29.95% of the gain. Before 7 October 2026 the same gain at 33% would have cost €11,955.90, so the new rate saves €724.60. Payment is due by 15 December.
Sources: Revenue: How to calculate CGT (rates and worked examples) · Revenue: When and how do you pay and file CGT? · KPMG Ireland: Budget 2027 headlines · Walkers: Ireland Budget 2027 tax highlights
Frequently asked questions
What is the capital gains tax rate in Ireland in 2026?
31% for disposals on or after 7 October 2026, after Budget 2027 cut the rate from 33%. Disposals from 1 January to 6 October 2026 are taxed at 33%, and development land stays at 33%.
How much is the CGT annual exemption?
The first €1,270 of chargeable gains each year is exempt for each person. It cannot be transferred between spouses or carried forward, but joint owners each get their own.
When do I pay CGT in Ireland?
For disposals from 1 January to 30 November, by 15 December of the same year. For December disposals, by 31 January of the next year. File the return by 31 October of the year after the disposal.
Are ETFs taxed at the CGT rate?
Usually not. Irish and EU-domiciled ETFs and funds are taxed under the exit-tax regime (38% in 2026, falling to 35% from 2027 under Budget 2027), with a deemed disposal every eight years, and losses cannot be offset. Individual shares and crypto are under CGT.
Do I pay CGT when I sell my home?
Not on a home that was your main residence for the whole time you owned it, under principal private residence relief. If you let it or lived elsewhere for part of the time, relief is proportional, and the last 12 months always count as lived in.
Can I use losses to reduce CGT?
Yes. Losses on other disposals in the same year, and unused losses from earlier years, are deducted before the €1,270 exemption. A loss on a sale to a connected person can only be used against gains from that same person.
Related calculators
Uses Irish CGT rules as of October 2026: 31% for disposals on or after 7 October 2026 (Budget 2027), 33% before that and for development land, and the €1,270 personal exemption. Indexation relief for assets bought before 2003, Revised Entrepreneur Relief, retirement relief and other reliefs are not modelled. Check revenue.ie or a tax adviser. Educational estimate, not tax advice.