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.
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.