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Capital gains tax in Ireland: a beginner's guide
What counts as a gain, the €1,270 you can make tax-free each year, the reliefs people ask about most, and when the tax has to be paid.
Por Irish Fintax Actualizado el Página 2 de 2 Este artículo está escrito en inglés.
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Reliefs people ask about
Your home
Selling the home you live in is usually free of CGT, thanks to principal private residence relief. If it was not your main home for the whole time you owned it, for example because you rented it out for some years, only part of the gain is relieved.
Selling a business
Revised entrepreneur relief can reduce the rate to 10% on gains from qualifying business assets, up to a lifetime limit of €1.5 million. The conditions are strict, so check them carefully before counting on it.
When CGT is due
CGT is paid in one of two windows, depending on when you sold:
- Gains made from 1 January to 30 November: pay by 15 December of the same year.
- Gains made in December: pay by 31 January of the following year.
You also report the gain on your tax return, which is due by 31 October of the following year. Paying late brings interest even if the return itself is on time.
Run your own numbers in the CGT calculator. It also handles losses, indexation on older assets and main-home relief.
Solo información general, no asesoramiento financiero, fiscal ni jurídico. Los tipos y las normas cambian y tu situación importa, así que consulta con Revenue o con un asesor cualificado y regulado antes de tomar una decisión importante.
Revisado por Arif Bhuiyan, FCA, ACA, MBA, MSc y un grupo de profesionales de las finanzas con sede en Irlanda que quieren hacer más fácil la educación financiera para las personas en Irlanda.
