Capital Gains Tax Calculator Ireland 2026

Calculate Irish Capital Gains Tax (CGT) 2026: standard rate 33%, Entrepreneur Relief 10% (up to €1M lifetime). Annual exemption €1,270. Primary residence exempt.

Cessation Data

Entrepreneur Relief: up to €1 million of capital gains lifetime

CGT Calculation 2026

Net Worth Lord180,000.00 EUR
Annual Exemption– 1,270.00 EUR
Value Added Tax (VAT)178,730.00 EUR
CGT Due58,980.90 EUR
Effective CGT Rate32.77%
Clean and useful (after CGT)121,019.10 EUR

Come utilizzare Calcolatore CGT Irlanda 2026

Insert transfer data

Insert the sales profit, original acquisition cost, and sustained improvement costs.

Read your CGT due

CGT in Ireland is at 33%. Annual exemption: €1,270. Qualified entrepreneur: 10% up to €1m lifetime.

Suggerimenti

  • Principal Private Residence (PPR) Relief: sale of primary residence exempt from Capital Gains Tax, including land up to 0.4 hectares.
  • Concise - keep similar length. Retirement relief (up to €750,000 exempt for over 55s who transfer activity to third parties, unlimited for transfers to children) significantly reduces self-employment tax.
  • Capital losses can be carried forward indefinitely and used against future capital gains.

Domande frequenti

What assets are subject to CGT?

Applies to: shares/securities, property that is not your main residence, land, company shares, cryptocurrencies (treated as assets). Main exemption: your Principal Private Residence (PPR).

What is Entrepreneur Relief?

Entrepreneur Relief reduces CGT to 10% (instead of 33%) on capital gains from the sale of qualified activities. Lifetime limit of €1,000,000. Requirements: at least 5% ownership for 3+ years with active involvement.

When is the CGT paid?

CGT is paid in two rates: plusvalues January-November: payment by December 15th of the same year. Plusvalues December: payment by January 31st of the following year. Declaration on Form 11 or CG1.

How is acquisition cost calculated?

Original price + acquisition costs (legal fees, stamp duty) + capitalized improvements. For goods purchased before April 6, 1974, the value at that date is used. Indexation relief available for goods purchased before 2003.