Ireland Capital Gains Tax (CGT) Calculator 2025
Calculate your statutory CGT liability on asset disposals: standard 33% rate, €1,270 personal exemption, legal and enhancement deductions, prior capital losses, or 10% Entrepreneur Relief.
Disposal & Cost Breakdown
Chargeable Gain & Tax Calculation Section 28 TCA 1997
Irish Capital Gains Tax Statutory Rates & Relief Framework
| Disposal Category | Statutory Basis | Tax Rate | Statutory Exemption |
|---|---|---|---|
| General Assets & Investment Properties | TCA 1997 Section 28 (Standard rate) | 33.0% | €1,270 / year |
| Revised Entrepreneur Relief | Section 597AA TCA 1997 (Qualifying business) | 10.0% | €1,000,000 lifetime cap |
| Principal Private Residence (PPR) | Section 604 TCA 1997 (Owner-occupied home) | 0.0% | 100% Tax Free |
| Foreign Life Policies / Offshore Funds | TCA 1997 Part 26 (Undistributed offshore funds) | 41.0% | None |
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Frequently Asked Questions (CGT Ireland)
What is the standard Capital Gains Tax (CGT) rate in Ireland?
The standard rate of Capital Gains Tax in Ireland is 33.0% on net chargeable gains realised on the disposal of assets (shares, investment property, land, and cryptocurrencies).
What is the annual CGT personal exemption in Ireland?
Every individual taxpayer in Ireland is entitled to an annual CGT personal exemption of €1,270 each tax year. This exemption cannot be transferred between spouses and cannot be carried forward to subsequent tax years.
What is Revised Entrepreneur Relief (10% CGT)?
Under Section 597AA of the Taxes Consolidation Act 1997, a reduced 10% CGT rate applies to qualifying disposals of business assets or shares in a qualifying trading company, subject to a lifetime cap of €1,000,000.
Which expenses can be deducted to reduce CGT in Ireland?
Allowable deductions include: original acquisition price, incidental purchase costs (stamp duty, surveyor fees, solicitor fees), enhancement expenditure (capital improvements still reflected in the asset), and incidental disposal costs (auctioneer commissions, legal fees).
What are the payment deadlines for CGT to Irish Revenue?
For disposals made between 1 January and 30 November, CGT must be paid by 15 December of the same year. For disposals made between 1 December and 31 December, CGT must be paid by 31 January of the following year. A CGT return (Form CG1) must be submitted by 31 October of the following year.