The standard Capital Gains Tax (CGT) rate in Ireland is 33%. The annual exemption is €1,270 per individual. Gains above this are taxed at 33%.
2026 RatesRevenue-VerifiedLast reviewed:
Capital Gains Tax Calculator Ireland 2026
Calculate Capital Gains Tax (CGT) on shares, property, or other assets in Ireland. The CGT rate is 33% after your annual €1,270 exemption.
✓ 33% CGT rate on gains above the annual €1,270 exemption✓ Principal Private Residence relief available for family home✓ Losses in same year offset gains
✅ 2026 Rates📊 Revenue-verified
CGT rate33%
Annual exemption€1,270 per person
PPR reliefFull exemption on main home
Filing deadlineCG1 return by Oct 31
Start Calculator →CGT rate
33% on gains above €1,270 annual exemption
PPR Relief
Your main home is fully exempt from CGT
Losses
Capital losses in the same year reduce your total gain
Payment timing
CGT due Dec 15 (Jan–Nov gains) or Jan 31 (Dec gains)
Calculate Your CGT
Your Results
Gross Capital Gain—
PPR Relief Applied—
Capital Losses Offset—
Annual CGT Exemption—
Taxable Gain—
Capital Gains Tax Due—
Effective CGT Rate—
Net After CGT—
Confidence Score
Frequently Asked Questions
No. Your Principal Private Residence (the home you live in) is fully exempt from CGT under PPR relief, provided it was your main home for the entire ownership period.
For gains made between 1 January and 30 November, CGT is due by 15 December. For gains in December, CGT is due by 31 January of the following year. The CG1 return is filed by 31 October.
Yes. Capital losses in the same tax year reduce your taxable gain. Losses from prior years can also be carried forward to offset future gains.
Yes. Gains on the disposal of shares are subject to CGT at 33% after the €1,270 exemption. An exception applies for shares in certain qualifying small companies (EII relief).
Official Sources
This calculator is based on legislation and guidance from the following official sources:
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