Capital Gains Tax Calculator Ireland 2026
Sold shares, property or another asset? Enter the figures below to calculate your Irish CGT liability — including the €1,270 annual exemption.
2026 rates verified
Disposal Details
The amount you received (or market value if gifted)
What you paid for the asset (or market value when inherited)
Allowable Costs
All fields optionalLegal fees, stamp duty, survey when buying
Auctioneer, legal fees when selling
Capital works that added value (not repairs)
Unused CGT losses from earlier tax years
Apply Annual CGT Exemption (€1,270)
Every individual gets €1,270 tax-free gains per year. Uncheck only if you have already used it on another disposal this year.
How Is CGT Calculated in Ireland?
Capital Gains Tax (CGT) applies when you sell or dispose of an asset for more than you paid for it. Common assets include shares, investment property, land and business assets.
The gain is calculated as: Sale Proceeds − Cost of Acquisition − Allowable Costs. After deducting the annual exemption of €1,270, the balance is taxed at 31%.
Budget 2027 cut the standard CGT rate from 33% to 31% for disposals made on or after 7 October 2026. If you disposed of an asset on or before 6 October 2026, the old 33% rate still applies to that gain, so this calculator will understate the tax due on it.
| Item | Current | Notes |
|---|---|---|
| CGT Rate | 31% | Standard rate on all taxable gains — cut from 33% for disposals from 7 Oct 2026 |
| Annual Exemption | €1,270 | Per person, per year — does not carry forward |
| Entrepreneur Relief | 10% | On qualifying business asset gains up to €1m lifetime |
| PPR Relief | Exempt | Your principal private residence is fully exempt |
Disclaimer: This calculator provides estimates for guidance only. Tax figures are based on Revenue.ie guidelines for 2026. Always consult a qualified tax advisor for your specific situation.
Also calculate your income tax, USC and PRSI on salary
Full Income Tax Calculator →How Irish Capital Gains Tax Is Calculated
CGT applies when you dispose of an asset, whether by sale, gift or exchange, for more than it cost you. The calculation starts with the gain: sale proceeds minus the original cost of acquisition minus any allowable costs. Allowable costs include acquisition costs such as legal fees and stamp duty when you bought the asset, disposal costs such as auctioneer and legal fees when you sold it, and enhancement costs, meaning capital works that genuinely added value rather than routine repairs.
Once the gain is worked out, your €1,270 personal annual exemption is deducted, and then any unused capital losses from this year or carried forward from earlier years. What remains, the taxable gain, is charged at the standard rate of 31%.
Worked Example: Selling an Asset for €50,000
Bought for €30,000, sold for €50,000, with €2,000 in acquisition and disposal costs along the way.
| Sale price | €50,000 |
| Purchase price | – €30,000 |
| Allowable costs | – €2,000 |
| Gain | €18,000 |
| Annual exemption | – €1,270 |
| Taxable gain | €16,730 |
| CGT due at 31% | €5,186.30 |
What This Calculator Does Not Cover
This tool calculates the standard 31% CGT charge after costs, losses and the annual exemption. It does not model reliefs that can reduce or eliminate the bill entirely. Principal Private Residence relief exempts gains on your main home, in full or in part. Entrepreneur Relief reduces the rate to 10% on qualifying business asset disposals up to a €1 million lifetime limit. If either of these could apply to your disposal, treat this calculator's figure as an upper bound, not a final answer, and get advice on the relief before filing.
To see how a capital gain fits alongside your income tax, USC and PRSI on employment income, use the PAYE tax calculator. For rental property specifically, see the rental income tax calculator.
Frequently Asked Questions
What is the CGT rate in Ireland?
The standard rate of Capital Gains Tax in Ireland is 31% on the taxable gain, after deducting allowable costs and your annual exemption. Budget 2027 cut the rate from 33% to 31% for disposals made on or after 7 October 2026; disposals up to 6 October 2026 are still taxed at 33%. Certain qualifying business asset disposals can attract a reduced 10% rate under Entrepreneur Relief, up to a lifetime limit of €1 million in gains.
What is the €1,270 annual CGT exemption?
Every individual in Ireland can make €1,270 of capital gains each tax year completely tax-free. It applies per person, not per asset, so it covers the total of all your gains in the year. Unlike some allowances, it cannot be carried forward: if you do not use it in a given year, it is lost for that year.
What costs can I deduct before calculating CGT?
You can deduct the original cost of acquiring the asset, plus acquisition costs such as legal fees and stamp duty, disposal costs such as auctioneer or legal fees when selling, and enhancement costs, meaning capital works that added value. Routine repairs and maintenance do not qualify, only capital expenditure.
Does this calculator include CGT reliefs like PPR relief?
No. This calculator computes the standard 31% CGT liability on a gain after costs and the annual exemption. It does not model Principal Private Residence (PPR) relief, which exempts your main home, or Entrepreneur Relief, which reduces the rate to 10% on qualifying business assets. If either might apply to your disposal, the figure shown here will overstate what you actually owe.
Can I offset capital losses against my gain?
Yes. Capital losses from other asset disposals in the same year, or unused losses carried forward from earlier years, can be offset against a gain before CGT is calculated. You must still file a return to register a loss even if it produces no CGT liability.
Are transfers between spouses subject to CGT?
No. Transfers of assets between spouses or civil partners who live together are exempt from CGT. The receiving spouse takes on the original acquisition cost for the purposes of any future disposal.