Ireland · 2025
Ireland Capital gains tax calculator
Estimate the Capital Gains Tax (Cáin Ghnóchain Chaipitiúil, CGT) due in Ireland when you dispose of an asset such as shares or property in the 2025 tax year. Ireland charges a flat 33% on your net chargeable gain after the annual personal exemption. The rate does not depend on your income.
| Net chargeable gain | €10,000.00 |
| Annual exemptionFirst €1,270 per individual is exempt | -€1,270.00 |
| Taxable gain | €8,730.00 |
| CGT at 33% | 2880.9% |
| Gain after tax | €7,119.10 |
How it works
- Work out your chargeable gain: disposal proceeds minus the allowable cost (acquisition cost, incidental costs of buying and selling, and allowable enhancement expenditure).
- Deduct any allowable losses for the year and unused losses carried forward from earlier years.
- Deduct the annual personal exemption of €1,270. This is per individual, is not transferable between spouses or civil partners, and cannot be carried forward.
- Apply the standard CGT rate of 33% to whatever net gain remains. Some special cases (certain foreign life policies and offshore funds at 40%, or venture capital fund gains at 15%) use different rates and are not covered here.
Worked example
A net chargeable gain of €10,000 in 2025 with no losses has €8,730 taxable after the €1,270 annual exemption, giving CGT of €2,880.90 at 33%.
Frequently asked questions
Does the CGT rate change with my income?+
No. Unlike some countries, Ireland applies a single flat 33% rate to chargeable gains on most assets, regardless of how much income you earn. Your income tax band does not affect it.
How much of my gain is tax-free each year?+
The first €1,270 of your net chargeable gains in a tax year is exempt. The exemption is per individual and cannot be transferred to a spouse or civil partner or carried forward to a later year.
When do I have to pay the CGT?+
For disposals between 1 January and 30 November, payment is due by 15 December of the same year. For disposals in December, payment is due by 31 January of the following year. The CGT return itself is filed separately, by 31 October of the year after the disposal.
Are there gains that are exempt or taxed differently?+
Yes. Gains on your main private residence are generally exempt, and certain reliefs (such as retirement relief or entrepreneur relief) can reduce the tax. Foreign life policies and offshore funds can be taxed at 40%, and some venture capital fund gains at 15%. This calculator covers the standard 33% case only.
Sources
- How to calculate CGT · Office of the Revenue Commissioners (Revenue.ie)
- Capital Gains Tax · Citizens Information Board (Ireland)
Last updated: 2025-01-01 · Applies to 2025
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Standard 33% rate only. Excludes the 40% rate for certain foreign life policies and offshore funds and the 15%/12.5% venture capital fund rates.
- Enter the net chargeable gain after deducting allowable costs and losses. Indexation relief (for expenditure incurred before 2003), principal private residence relief and other reliefs are not modelled here.
Reviewed by Vikas Dulgunde.