Cáin2 nóim. léitheoireachta
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.
Ó Irish Fintax Nuashonraithe Leathanach 1 de 2 Tá an t-alt seo scríofa i mBéarla.
Ar an leathanach seo
Capital gains tax (CGT) is charged when you sell or give away something that has grown in value since you got it: shares, a second property, land or a business. In Ireland the standard rate is 31% of the gain for disposals on or after 7 October 2026. It was 33% before that, and gains on development land are still taxed at 33%. The cut to 31% was announced in Budget 2027 and applies from 7 October 2026; it becomes final when the Finance Act passes.
Working out the gain
The gain is what you sold for, less what it cost you. You can also deduct the costs of buying and selling, such as broker, solicitor and estate agent fees and stamp duty, and money spent improving the asset (but not maintaining it).
A worked example
You buy shares for €5,000 and sell them a few years later for €9,000, paying €100 in fees.
| Step | Amount |
|---|---|
| Sale price | €9,000 |
| Less cost and fees | €5,100 |
| Gain | €3,900 |
| Less the annual exemption | €1,270 |
| Taxable gain | €2,630 |
| CGT at 31% | €815.30 |
Losses help too. If you sell something else at a loss, the loss is set against your gains, and any loss you cannot use is carried forward to later years.
Faisnéis ghinearálta amháin, ní comhairle airgeadais, chánach ná dlí. Athraíonn rátaí agus rialacha agus is tábhachtach do chúinsí féin, mar sin seiceáil le Revenue nó le comhairleoir cáilithe rialáilte sula ndéanann tú cinneadh mór.
Athbhreithnithe ag Arif Bhuiyan, FCA, ACA, MBA, MSc agus ag grúpa gairmithe airgeadais in Éirinn ar mian leo litearthacht airgeadais a dhéanamh níos éasca do dhaoine in Éirinn.
