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.
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 33%.
| Item | 2026 | Notes |
|---|---|---|
| CGT Rate | 33% | Standard rate on all taxable gains |
| 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.
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