Calculate Irish CGT on shares, property, funds, or any other chargeable asset. Enter your realised gains and any losses — the calculator applies the statutory ordering (current-year losses first, then the €1,270 personal exemption, then brought-forward losses), and taxes the balance at the flat 33% rate.
Irish CGT applies at a flat 33% rate on most disposals — there are no income-stacking bands like the UK system. Each individual is entitled to an annual personal exemption of €1,270 on net chargeable gains. The exemption is not transferable to a spouse or civil partner.
When losses are in play, Revenue applies a statutory order: current-year losses are set off against current-year gains first, then the €1,270 exemption applies to any remaining net gain, and finally brought-forward losses from prior tax years are used last. This means current-year losses can “waste” the exemption — if they fully cancel out your gains, the €1,270 cannot be deferred to a future year.
Out of scope for this calculator: the 40% windfall rate on certain residential development land gains, pre-1974 cost-basis indexation, the 4-week share-matching rule against bed-and-breakfasting, Principal Private Residence Relief, Retirement Relief, Entrepreneur Relief, and the separate 41% exit tax regime governing investment funds and life-assurance bonds.
33% on most disposals — unchanged since December 2012. There is a separate 40% rate on certain windfall residential development land gains, and reduced rates of 10% (Retirement Relief) and 10%/25% (Entrepreneur Relief / Revised Entrepreneur Relief) for qualifying business disposals. This calculator covers the standard 33% rate.
Every individual gets the first €1,270 of net chargeable gains tax-free each year. It is not transferable between spouses — each spouse has their own €1,270, so a jointly-organised disposal can use up to €2,540. The exemption cannot be carried forward; if you don't use it in the year, you lose it.
By statute: (1) current-year losses are set off against current-year gains first, (2) the €1,270 exemption then applies to any remaining gain, and (3) brought-forward losses from prior years apply last. This ordering matters — if current-year losses fully wipe out your gains, the €1,270 exemption is wasted that year.
CGT (33%) applies to direct holdings — individual shares, property, private-company shareholdings. Exit tax (41%) is a separate regime governing investment funds and life-assurance bonds, including most ETFs and unit-linked funds available to Irish retail investors. This calculator only covers CGT — exit tax is computed differently and has its own 8-year deemed disposal rule.
Two payment dates each year. For disposals between 1 January and 30 November, CGT is due by 15 December the same year. For disposals between 1 and 31 December, payment is due by 31 January the following year. The CGT return itself (Form CG1 or via Form 11 if self-assessed) is due by 31 October the following year.
Last updated: May 2026 · Rates sourced from Revenue
