Calculator · 2026 rates
Capital gains tax (CGT) calculator for Ireland
Work out the CGT on selling a property, shares or other asset. An estimate for one disposal by an individual.
For a sale under a written contract, this is usually the date of the contract.
Costs are things like solicitor and auctioneer fees.
Add value: improvements still reflected in the asset when you sell. Losses: allowable losses from other disposals.
How it adds up
Reliefs that may reduce or remove CGT
This calculator does not apply reliefs. Revenue explains each one, and whether you qualify depends on the details.
- Principal private residence relief. No CGT on your only or main home if you lived in all of it for the whole time you owned it. The last 12 months count as time lived there. It is restricted if only part was your home or the sale price has development value. Revenue's page.
- Retirement relief. For disposing of business or farm assets, usually at age 55 or older. You do not need to retire. The limits depend on your age and on whether the business goes to your child or someone else. Revenue's page.
- Revised entrepreneur relief. A 10% rate on gains from selling qualifying business assets, instead of the standard rate, up to a lifetime limit of €1,000,000 for gains up to the end of 2025 and €1,500,000 for gains from 1 January 2026. You must have owned the assets for three years in the last five. Revenue's page.
- Losses. An allowable loss can be deducted from gains in the same year, and carried forward if you have no gains. Enter it in the losses box above. Revenue's page.
- Spouses and civil partners. A gain on an asset transferred between spouses or civil partners is usually exempt, and each person has their own €1,270 exemption.
- Owned it before 2003? You may be able to claim indexation relief. It is not calculated here.
Other things that change the sum
- Market value. Revenue says to use the market value instead of the price if the asset was a gift to someone other than your spouse or civil partner, if you sold it for less than it was worth to help the buyer, if you inherited it and are now selling it, or if you bought it before 6 April 1974.
- Other CGT rates. 40% for foreign life policies and foreign investment products, 15% for gains from venture capital funds (individuals and partnerships), 12.5% for venture capital funds (companies) and 33% for development land.
- Joint owners. You only pay tax on your share of the gain. Enter your share of the price and costs.
What changed from 7 October 2026
Revenue says the rate for most gains changed to 31% on 7 October 2026. It was 33% for disposals from 6 December 2021 to 6 October 2026. This calculator uses 33% up to 6 October 2026 and 31% from 7 October 2026.
A worked example from Revenue
Mary bought a house in 2003 for €130,000 and paid €300 in solicitor's fees. In July 2025 she sold it for €380,000, paying €5,280 to the auctioneer and €1,110 to the solicitor. Her chargeable gain was €243,310. Taking off the €1,270 personal exemption left a taxable gain of €242,040. CGT at the 33% rate then was €79,873.20. She paid by 15 December 2025 and filed by 31 October 2026. Enter those figures with a July 2025 date to see the same result here.
Questions
How is CGT worked out?
Take the sale price and deduct what you paid for the asset and your allowable expenses: buying and selling costs such as solicitor and auctioneer fees, and money spent that added value to the asset. That is your chargeable gain. Deduct any allowable losses and your personal exemption of €1,270 for the year. The rest is your taxable gain, and CGT is a percentage of it.
What is the CGT rate in Ireland?
For most gains, Revenue says the rate is 31% for disposals from 7 October 2026. For disposals from 6 December 2021 to 6 October 2026 it was 33%. Other rates apply to some gains: 40% for foreign life policies and foreign investment products, 15% for venture capital funds (individuals and partnerships), 12.5% for venture capital funds (companies) and 33% for development land. This calculator is for the rate on most gains.
When do I pay CGT and when do I file?
For a disposal from 1 January to 30 November, pay by 15 December of the same year. For a disposal from 1 to 31 December, pay by 31 January of the next year. You file your return by 31 October of the year after the disposal, even if no tax is due.
Do I pay CGT when I sell my home?
Not if it was your only or main home for the whole time you owned it. This is principal private residence relief, and Revenue counts the last 12 months of ownership as time you lived there. The relief is restricted if you did not fully occupy the property or part of it was used for business. This calculator does not apply the relief.
Do I have to file a return if I owe nothing?
Yes. Revenue says you must file a CGT return if you have disposed of an asset, even if no tax is due because of reliefs or losses.
Is the €1,270 exemption for each person?
Yes. Each tax year, the first €1,270 of an individual's gains (after deducting losses) is exempt. You cannot transfer it to your spouse or civil partner. If you own an asset jointly, enter only your share of the sale price and costs.
What does this calculator leave out?
Reliefs (such as principal private residence, retirement relief and revised entrepreneur relief), indexation relief for assets owned before 2003, the other CGT rates, market value rules for gifts and inherited assets, and losses carried forward unless you enter them. Check Revenue for your own case.
Rules checked on Revenue's own pages (Revenue: how to calculate CGT, what is exempt, when to pay and file, if you make a loss, CGT reliefs), last checked 26 October 2026. A general estimate, not tax advice. Your return, Revenue or your accountant has the final say.