Pay by 15 December for gains made from 1 January to 30 November, and by 31 January for gains made in December; report on Form CG1 or Form 11 by 31 October of the following year.
Your main home (principal private residence) is usually exempt. Gains on exit-tax funds and some other assets are taxed differently.
This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency.
How CGT is worked out
Gain = sale proceeds − purchase cost − allowable costs (legal fees, stamp duty, broker fees, improvement costs).
Losses from the same year, or carried forward, reduce the gain.
Exemption – the first €1,270 of net gains each year is tax-free per person.
Tax – 33% of what is left.
Shares sold for €30,000, bought for €18,000, €300 of fees
Capital gains tax€3,441.90
Chargeable gain
€11,700.00
Kept after tax
€8,258.10
Sale proceeds
€30,000.00
Cost and allowable expenses
−€18,300.00
Gain
€11,700.00
Personal exemption
−€1,270.00
Taxable gain
€10,430.00
CGT at 33%
€3,441.90
Common exemptions
Your principal private residence, including up to one acre of grounds.
Transfers between spouses or civil partners.
Retirement relief and revised entrepreneur relief (10% on up to €1 million of qualifying business gains) have their own conditions.
Funds subject to exit tax (most Irish and EU-domiciled ETFs) are taxed at 41% under a different regime and are not covered by this calculator.
Questions people ask
What is the CGT rate in Ireland?
33% for most gains. Each person has an annual exemption of €1,270, which cannot be transferred between spouses or carried forward.
How much CGT do I pay on a €12,000 gain?
With €30,000 of proceeds, €18,000 of cost and €300 of fees the gain is €11,700. After the €1,270 exemption, 33% of €10,430 is €3,441.90.
When do I pay capital gains tax?
By 15 December for gains made between 1 January and 30 November, and by 31 January of the next year for gains made in December. The return (Form CG1, or Form 11 if you file one) is due by 31 October of the following year.
This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency. Read the full disclaimer.
