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Capital gains tax calculator

Budget 2027 rate

CGT is 31% of your gain on disposals from 7 October 2026 (it was 33%), after costs, losses and the €1,270 annual exemption.

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This is an estimate for general information, based on the rates and rules described on this page. It is not financial, tax or legal advice and does not take account of your full circumstances. Check your own position with Revenue or a qualified financial adviser before making a decision. Terms of use.

Illustration for the capital gains tax calculator

How CGT is worked out

  1. Gain = sale price, less purchase price, less costs of buying and selling, less improvement costs.
  2. Take off any losses brought forward.
  3. Take off the €1,270 annual exemption, if you have not used it on other gains this year.
  4. Tax is the rate on the date of disposal times what is left: 33% to 6 October 2026, 31% from 7 October 2026 (development land 33%).

Example. You sell shares for €25,000 on 20 November 2026. You paid €12,000 and broker fees were €300 in total. The gain is €12,700. After the €1,270 exemption, €11,430 is taxed at 31%: €3,543.30, due by 15 December 2026. The same sale on 20 September 2026 would have cost €3,771.90 at 33%.

Not covered here

  • Your home. Principal private residence relief usually makes the gain on your main home tax free.
  • Funds and ETFs. Irish and EU funds are under exit tax, not CGT. Use the ETF exit tax calculator.
  • Other reliefs. Retirement relief, revised entrepreneur relief, and the indexation of costs for assets bought before 2003 are not included.
  • Shares bought at different times. Revenue matches shares sold with the earliest bought first. Enter the cost of the shares that match.

Sources

Rates last checked 10 October 2026. Every figure is listed on rates and sources.

Figures marked as announced come from Budget 2027 and are not law until the Finance Act 2026 is signed.

Questions

What is the rate of capital gains tax in Ireland?
31% for disposals on or after 7 October 2026, as announced in Budget 2027 (not yet law). It was 33% before then. Gains on development land stay at 33%.
How much of a gain is tax free?
The first €1,270 of chargeable gains each year is exempt. The exemption is per person: spouses and civil partners each have their own, and one cannot use the other's.
When do I pay CGT?
For disposals from 1 January to 30 November, pay by 15 December of the same year. For disposals in December, pay by 31 January of the next year. You also report the gain on your tax return (Form 11 or Form CG1) by 31 October of the following year.
Do I pay CGT when I sell my home?
Usually not. Principal private residence relief exempts the gain on your main home, including grounds of up to one acre. The relief can be reduced for years you did not live there or if part was let or used for business.
Is crypto subject to CGT?
Yes. Revenue treats crypto assets as chargeable assets, so a gain when you sell, swap or spend them is taxed under CGT in the same way as shares.
Are ETFs taxed under CGT?
Most ETFs bought by Irish investors are Irish or EU funds, which are taxed under exit tax, not CGT, with a deemed disposal every 8 years. Losses on them cannot be used against gains. See the ETF exit tax calculator.
Can I use losses?
Losses on CGT assets are first set against gains in the same year, and any unused loss is carried forward to later years. A loss on a sale to a connected person can only be set against gains on sales to that person.

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