Irish capital gains tax calculator for shares, crypto and property

Ireland charges a flat 33% on most chargeable gains after a personal exemption of €1,270 per year: no income interaction, no bands. The calculator also handles the 40% rate on foreign life policies and the lower venture-capital rates.

Work out the tax on a property, share or crypto disposal from your dates and costs. Enter sales by hand or import your broker and exchange CSVs, and the calculator applies indexation relief to pre-2003 acquisitions, switches the rate for foreign life policies and venture capital funds, and splits the tax between the 15 December and 31 January payment dates. Everything stays in your browser.

Rates current as of 2026-09-14, from Revenue’s how to calculate CGT page.

Before you start

Set up your tax return

Ireland's tax year is the calendar year, 1 January to 31 December. The CGT return for a year falls due by 31 October of the following year, and the tax itself is paid in two tranches: 15 December for disposals to the end of November, 31 January for December disposals. Pick the year you are working on; you can add another at any time.

Which tax year is this return for?

Most people are working on their 2025 tax year now, the last one that has ended (return due 31 October 2026). Pick the tax year you are working on; you can add another at any time.

Name this return (optional)

Handy once you have more than one, like a partner’s.

1What did you sell?

2Your sales

Pick what you sold above and a form for each appears here.

3Your income

Income never changes the tax on an Irish gain: the rate is flat on your chargeable gain, so your salary, PRSI and USC never change the tax on a disposal. Enter any capital losses brought forward from earlier years. The first €1,270 of your gains each year is exempt, whatever you earn.

Total income, 2025

€

Deductions€Capital losses brought forward€

20%

€0 – €44k

40%

€44k+

IncomeTaxable gainTax taken

This calculator has no income-tax schedule for this year. It shows the 2026 scale and the income figure is indicative.

4Your capital gains tax

Enter a sale.

5Export your return

Nothing to export yet. Add sales in section 2 first.

Current rules

The rates behind the number

Rates and the personal exemption

Rule	Value
Standard rate (most gains)	33%
Foreign life policies / foreign investment products	40%
Venture capital funds (individuals and partnerships)	15%
Venture capital funds (companies)	12.5%
Annual personal exemption	€1,270 (aggregate across all disposals)

Tables show the figures from the authority page above, as at 2026-09-14.

Questions

Ireland capital gains questions

How is a chargeable gain calculated?

Sale consideration minus what the asset cost you, minus incidental costs of buying and selling, minus allowable losses. The first €1,270 of gains each year is then exempt.

How does the €1,270 exemption work?

Personal exemption of EUR 1,270 each year for individuals; the page states 'If your chargeable gain is less than this, you will not have to pay any CGT'. Worked examples deduct the exemption from the chargeable gain (net of allowable expenses).

When is the tax paid?

Pay/file dates (source: https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/when-and-how-do-you-pay-and-file-cgt.aspx, 'When and how do you pay and file CGT?', Published 25 August 2026): disposals 1 January to 30 November (initial period) pay by 15 December of the same year; disposals 1 December to 31 December (later period) pay by 31 January of the next year; the CGT return must be filed on or before 31 October of the year following disposal, even if no tax is due. Late payment incurs interest; late return incurs a penalty.

Have the rates changed recently?

Historic rates table on the page: 30% for disposals 7 December 2011 to 5 December 2012, 25% (8 April 2009 to 6 December 2011), 22% (15 October 2008 to 7 April 2009), 20% up to and including 14 October 2008. Worked examples use 2017/2013 disposal dates — do not read them as current rates.

What else does the Revenue source note?

The page states rates without an explicit 2026 tax-year label (Published 16 May 2025); no Finance-Act change to these rates appears on the page.

Verification

References

Sources

The pages the figures on this page were read from.

Revenue: Current VAT rates
Used for VAT and GST. Retrieved 14 September 2026.
Revenue: How to calculate CGT
Used for capital gains tax. Retrieved 14 September 2026.
Revenue: Tax rates, bands and reliefs
Used for income tax. Retrieved 14 September 2026.

Official links

The country's tax authority and its capital gains tax pages.

Revenue Commissioners (Ireland)
Tax authority. Checked 23 October 2026.
Revenue: How to calculate CGT
Capital gains tax. Checked 23 October 2026.
Revenue: Gains, gifts and inheritances
Capital gains tax. Checked 23 October 2026.

How the calculator works and is tested

Every rate, threshold and date on this page comes from 3 dated records covering 2026 to 2026. Each record names the page it was read from and the day it was retrieved. The calculator applies the record in force on the day of each sale and stops with an error when none is, instead of estimating.

Sales are matched to purchases by the country's own rule: first in, first out by default, the UK's same-day, 30-day and Section 104 rules, and Canada's average cost. A sale not fully valued in the country's currency is flagged and left out of the result, never guessed.

Every country has a calculation engine with its own test file of worked cases. Where a calculator ships sample exports, tests run them through the import adapters and check that each file is detected and read correctly. Type checks, linting, unit tests and backend tests run on every change, and English page renders are compared with stored snapshots.

Read the full method