Irish Capital Gains Tax (CGT) Calculator
Use this quick tool to estimate your CGT on a disposal in Ireland. Enter your figures below and click calculate.
This is an educational estimate for Irish capital gains tax. It does not replace professional tax advice.
How CGT works in Ireland
Capital Gains Tax (CGT) in Ireland is generally charged when you make a profit on the sale, gift, or transfer of an asset. Common examples include investment property, shares, business assets, and certain foreign assets. For many disposals, the standard Irish CGT rate is 33%.
Your taxable gain is usually calculated as:
- Sale proceeds
- minus purchase price (base cost)
- minus allowable acquisition/disposal costs
- minus qualifying enhancement expenditure
- minus allowable capital losses
- minus annual exemption (currently €1,270)
What this CGT calculator includes
This cgt calculator ireland model helps you estimate tax by applying the standard structure used in a typical Irish CGT computation:
- Base cost and incidental costs: purchase costs, legal fees, stamp duty, selling fees.
- Enhancement costs: expenditure that improves or adds value to the asset.
- Loss relief: carried-forward losses can reduce current gains.
- Annual exemption: defaulted to €1,270, but editable for future changes.
- Rate flexibility: set to 33% by default, but can be changed if needed.
Important Irish CGT dates to remember
Payment windows
Irish CGT has split payment periods:
- For disposals from 1 January to 30 November, CGT is usually due by 15 December of the same year.
- For disposals in December, CGT is usually due by 31 January of the following year.
Filing obligations
Even if you pay on time, you still generally need to report the disposal in your annual tax return (for example, Form 11 where applicable).
Example calculation
Suppose you sold an investment asset for €300,000. Your total allowable costs (purchase + fees + improvements + selling costs) are €220,000. You also have €5,000 in losses.
- Gain before reliefs: €300,000 - €220,000 = €80,000
- After losses: €80,000 - €5,000 = €75,000
- After exemption: €75,000 - €1,270 = €73,730
- CGT at 33%: €24,330.90
The calculator above performs this same logic instantly.
Ways to legally reduce CGT
- Keep full records of all allowable purchase and selling costs.
- Track improvement expenditure carefully with invoices.
- Use available capital losses efficiently.
- Plan timing of disposals where possible.
- Review whether specific reliefs apply (for example, business or retirement-related reliefs in certain cases).
Final note
If your situation involves gifts, inheritances, non-resident issues, or complex share transactions, consider speaking with a qualified Irish tax adviser. A reliable estimate is useful, but personal advice is essential for final filing and payment decisions.