Irish Capital Gains Tax Calculator (Estimate)
Enter your disposal details below to estimate capital gains tax at the standard Irish CGT rate.
How Irish Capital Gains Tax works
Capital Gains Tax (CGT) in Ireland is generally charged when you dispose of an asset at a profit. A disposal can include a sale, a transfer, a gift, or other transactions where ownership changes. For most chargeable gains, the standard CGT rate is 33%.
The tax is not applied to the full sale value. Instead, CGT is based on your chargeable gain, which starts with your sale proceeds and then deducts qualifying costs and reliefs.
Typical CGT formula (simplified)
- Sale proceeds
- Minus purchase price
- Minus acquisition costs (for example, legal and stamp duty costs)
- Minus enhancement expenditure (capital improvements)
- Minus disposal costs (agent and legal fees on sale)
- Minus allowable capital losses
- Minus annual personal exemption (currently often €1,270 for individuals)
- Multiply remaining taxable gain by CGT rate (usually 33%)
What this calculator includes
This Irish capital gains tax calculator is designed for a clear, practical estimate. It allows you to input the major values that most people need when planning a disposal:
- Purchase and sale values
- Costs connected with buying and selling
- Improvement costs that are capital in nature
- Allowable capital losses
- Annual exemption and tax rate
It also gives an estimated payment deadline based on disposal date:
- Disposals in January to November: usually due by 15 December in the same year
- Disposals in December: usually due by 31 January of the next year
Worked example
Suppose you sell an investment property for €300,000. You originally bought it for €210,000, spent €7,000 on acquisition costs, €15,000 on qualifying improvements, and €5,000 on sale costs. You also have €4,000 allowable losses.
- Gain before losses and exemption: €300,000 - (€210,000 + €7,000 + €15,000 + €5,000) = €63,000
- After losses: €63,000 - €4,000 = €59,000
- After exemption (€1,270): €57,730 taxable gain
- CGT at 33%: €19,050.90
This is the style of result the calculator returns automatically.
Important points to remember
1) Not all disposals are taxed the same way
Certain reliefs and exemptions may apply depending on the asset and your circumstances. For example, principal private residence relief can eliminate or reduce tax on your main home where qualifying conditions are met.
2) Losses are valuable
If you made losses on other assets, these can often be used to reduce gains. Keeping accurate records of historic losses is essential for tax planning.
3) Keep full records
Maintain contracts, invoices, legal paperwork, and proof of qualifying expenditure. Good records are critical if you need to support your figures in a Revenue review.
4) Filing deadlines still apply
Even where no tax is due, reporting obligations may still arise. Always verify filing and payment timelines with current Revenue guidance for your tax year.
Who should use this tool?
This calculator is useful for:
- Property investors estimating tax before a sale
- Shareholders planning partial or full disposals
- Anyone comparing tax outcomes under different sale prices or cost assumptions
If your case is complex (cross-border assets, trusts, inherited assets, business relief claims, or mixed-use property), use this tool for rough planning and then get qualified advice.