Taxes
Ireland — Tax: Capital Gains
Ireland charges Capital Gains Tax at 31% on most gains for disposals from 7 October 2026 (33% before), with a EUR 1,270 annual exemption.
VerifiedGovernment / official sourceRevenue (Ireland) — How to calculate CGTLast reviewed: 2026-10-23
Key facts
- Revenue states the current CGT rate is 31% for most gains, a 2-point cut announced in Budget 2027, applying to disposals on or after 7 October 2026.
- The rate was 33% for disposals from 6 December 2021 to 6 October 2026; gains on development land remain chargeable at 33%.
- The first EUR 1,270 of an individual total chargeable gains each year is exempt, available to each spouse or civil partner; companies and trusts get no annual exemption.
Costs
- Annual CGT exemption: EUR 1,270
Common mistakes
- Using the 33% rate for disposals on or after 7 October 2026.