What is the standard Irish CGT rate?

The standard Capital Gains Tax rate in Ireland is 33%. This applies to gains on most asset disposals, including shares, investment property, and other chargeable assets. A higher rate of 40% can apply to certain life assurance gains, but this calculator covers the common 33% and entrepreneur 10% scenarios.

What is the €1,270 annual CGT exemption?

Every individual is entitled to a €1,270 annual exempt amount on chargeable gains. The exemption is subtracted from your net gain before applying the CGT rate. It cannot be transferred between spouses and cannot be carried forward if unused. Married couples each have their own separate €1,270 exemption.

What is entrepreneur relief?

Entrepreneur relief reduces the CGT rate to 10% on qualifying business gains. It applies to disposals of qualifying business assets — shares in a trading company or assets used in a trade — where the individual held at least a 5% stake for a continuous 3-year period. The relief is capped at a lifetime limit of €1 million of gains; gains above that are taxed at 33%.

What costs can I deduct?

Allowable deductions include the original purchase price, incidental acquisition costs (stamp duty, legal fees, broker commissions), allowable enhancement expenditure (capital improvements, but not maintenance/repair), and incidental disposal costs (legal/agent fees on the sale). Index relief (inflation adjustment) was abolished for disposals on or after 7 December 2002.

When is Irish CGT due?

Gains made between 1 January and 30 November are subject to a payment deadline of 15 December of the same year. Gains in December are payable by 31 January of the following year. You must also file a CGT return (Form CG1 or Form 11) by 31 October of the year after disposal.

Are principal private residences exempt?

Yes. A gain on the disposal of your main private residence (PPR) is generally exempt from CGT, provided the property was your principal private residence for the entire ownership period. Partial relief applies if you rented part of it or if only part of the period was your PPR. This calculator does not apply the PPR exemption automatically — deduct the exempt portion from proceeds or gain manually before entering figures.

Ireland Capital Gains Tax Calculator

Name: Ireland Capital Gains Tax Calculator
Availability: InStock
Author: Nham Vu

Enter your disposal proceeds and cost basis to calculate Irish CGT at 33% (or 10% with entrepreneur relief), after the €1,270 annual exemption.

Disposal Details

Disposal Proceeds

€

Amount received on disposal (sale price or market value).

Allowable Acquisition Cost

€

Purchase price plus incidental acquisition costs (stamp duty, legal fees, broker commissions).

Enhancement Expenditure (optional)

€

Capital improvements that added value (not maintenance or repairs).

Incidental Disposal Costs (optional)

€

Legal and agent fees incurred on the disposal.

CGT Rate

Standard

33% CGT

Entrepreneur

10% relief

Annual Exemption Available

€

Unused portion of the €1,270 annual CGT exemption for this tax year.

Enter your disposal details and click Calculate CGT.

CGT Summary

CGT Owed

€0

Effective Rate

Net Proceeds

€0

Irish CGT Rate Reference

Scenario	Rate	Gain Cap
Standard rate (shares, property, other assets)	33%	Unlimited
Entrepreneur relief (qualifying business assets, ≥5% for 3 yrs)	10%	€1m lifetime
Annual exempt amount (per individual per year)	—	€1,270

Calculation Breakdown

Estimate only — standard Irish CGT rates per Taxes Consolidation Act 1997. Does not cover principal private residence exemption, retirement relief, development land surcharge, foreign currency gains, or EIIS schemes. Entrepreneur relief subject to qualifying conditions. Consult a Revenue-registered tax advisor for personal advice.

Summary

Enter your disposal proceeds and cost basis to calculate Irish CGT at 33% (or 10% with entrepreneur relief), after the €1,270 annual exemption.

How it works

Enter the disposal proceeds — the amount you received for the asset.
Enter the allowable acquisition cost, including incidental purchase costs.
Enter any allowable enhancement expenditure (e.g. capital improvements to property).
Choose the CGT rate: 33% standard or 10% entrepreneur relief.
Enter how much of your €1,270 annual exemption you still have available.
The calculator deducts your exemption and applies the chosen rate to the net taxable gain.

Use cases

Estimate CGT before selling shares or an investment portfolio.
Calculate the tax on a property disposal after deducting costs and enhancement expenditure.
Model the benefit of qualifying for entrepreneur relief on a business sale.
Plan asset disposals across tax years to make the most of the €1,270 annual exemption.
Compare after-tax proceeds under the standard 33% rate versus the 10% relief rate.
Understand how acquisition and legal costs reduce the chargeable gain.
Prepare a CGT self-assessment estimate before filing a Revenue return.

Frequently Asked Questions

Last updated: 2026-07-22 · Reviewed by Nham Vu