capital gains tax calculator ireland

How this Capital Gains Tax Calculator Ireland tool works

This calculator gives you a quick estimate of Irish Capital Gains Tax (CGT) on an asset disposal. It is designed for individuals who want a practical number before talking to an accountant or filing their return.

It follows the basic Irish CGT flow:

• Start with sale proceeds.
• Subtract base cost and allowable expenses.
• Subtract allowable capital losses.
• Apply the annual exemption (typically €1,270 per person).
• Apply the CGT rate (usually 33%, unless specific reliefs apply).

Irish CGT formula (simplified)

Taxable Gain = Max(0, Sale Proceeds − Base Cost − Enhancement Costs − Incidental Costs − Capital Losses − Annual Exemption)

CGT Due = (Standard Taxable Gain × Standard Rate) + (Reduced Taxable Gain × Reduced Rate)

What counts as allowable costs?

Usually included

• Original purchase price of the asset.
• Acquisition and disposal costs (for example, legal fees, auctioneer fees).
• Enhancement expenditure that improves the asset.
• Allowable losses (current year or carried forward, where valid).

Usually not included

• General running costs and maintenance.
• Private or personal expenses unrelated to the disposal.
• Costs that are not supported by records/invoices.

Worked example

Suppose you sell an investment asset for €250,000. Your purchase price was €150,000, you spent €10,000 on qualifying improvements, and paid €5,000 in buying/selling costs. You also have €3,000 allowable losses.

• Gross gain: €250,000 − €150,000 − €10,000 − €5,000 = €85,000
• After losses: €85,000 − €3,000 = €82,000
• After annual exemption: €82,000 − €1,270 = €80,730 taxable
• At 33%: €80,730 × 33% = €26,640.90 CGT

Important Irish CGT dates

In Ireland, CGT is often paid in two periods each tax year:

• 15 December: for disposals made from 1 January to 30 November.
• 31 January (following year): for disposals made in December.

Your annual tax return filing deadlines also apply (for example Form 11 where relevant), so keep complete records and check current Revenue guidance each year.

Common mistakes people make

• Forgetting to claim allowable enhancement costs.
• Ignoring carried-forward capital losses.
• Not applying the annual exemption correctly.
• Using the wrong tax rate for the type of gain.
• Missing payment deadlines and triggering interest/penalties.

Who should use this calculator?

This capital gains tax calculator Ireland page is useful if you are selling investments, property (outside exempt categories), shares, cryptoassets, or other chargeable assets and want a clear estimate before filing.

If your case involves reliefs, non-resident issues, mixed-use assets, separated ownership, or complex historical costs, professional advice is strongly recommended.