Capital Gains Tax Calculator — Ireland 2026

What this Capital Gains Tax calculator does

This tool calculates the Irish Capital Gains Tax (CGT) due on the disposal of an asset. It is designed for Irish tax-resident individuals who have sold — or are planning to sell — an asset that has increased in value, including investment properties, shares, cryptocurrency, land, or business assets.

Enter your sale proceeds, the original purchase price, all allowable acquisition and disposal costs, any capital improvements, losses carried forward, and the annual exemption. The calculator computes your gross gain, applies reliefs and exemptions, and shows the CGT due at the standard 33% rate (or 10% if Entrepreneur Relief applies).

It does not model: The full PPR relief calculation beyond a simple percentage input (a detailed partial relief calculation requires a precise ownership timeline), Retirement Relief for older business owners, indexation on pre-2003 assets, development land surcharge rules, or non-resident CGT obligations. These reliefs can be substantial — if any apply, treat this calculator's output as an upper bound on your CGT liability and confirm the figure with a qualified tax adviser.

How the Irish CGT calculation works

Irish CGT is charged on the chargeable gain — the profit on the disposal — not on the full sale proceeds. The calculation follows a standard sequence set out in the Taxes Consolidation Act 1997:

Step 1 — Calculate the gross gain

Step 2 — Apply PPR Relief (property only)

If you lived in the property as your principal private residence for part of the ownership period, the gain is reduced proportionally. The exempt portion is calculated as: (years as PPR ÷ total years owned) × gross gain. The last 12 months of ownership always count as PPR occupation. Full PPR relief results in zero CGT.

Step 3 — Offset capital losses

Losses from the current tax year are applied first, then losses carried forward from previous years. Losses can reduce the gain to zero but cannot create a negative taxable amount. Unused losses are carried forward indefinitely.

Step 4 — Apply the annual exemption

Each Irish-resident individual has a CGT annual exemption of €1,270. It is applied after losses. It cannot be carried forward — it is use-it-or-lose-it each tax year. For jointly owned assets, each owner uses their own exemption against their share.

Step 5 — Apply the CGT rate

Worked examples — Ireland 2026

How to interpret your CGT result

Payment deadlines matter

CGT has two separate payment deadlines in Ireland. Gains made between 1 January and 30 November must be paid by 15 December of that year. Gains made in December must be paid by 31 January of the following year. The CGT return itself is filed by 31 October in the following year as part of your Form 11 or Form CG1. Paying late incurs daily interest at Revenue's current rate — currently around 8% per annum — which can add up quickly on large CGT bills.

Effective CGT rate vs headline rate

Because costs, losses, and the annual exemption reduce your taxable gain, your effective CGT rate (CGT paid as a percentage of gross gain) is always lower than 33%. On a gain of €100,000 with €10,000 of allowable costs and the annual exemption, the effective rate is closer to 28–29%. This matters when comparing net proceeds across different disposal scenarios.

Timing your disposal for tax efficiency

If you have capital losses from another asset in the same year, offsetting them against a gain can significantly reduce the CGT bill. Similarly, if you are planning to sell and your gain is only slightly above €1,270, consider whether deferring to the next tax year allows you to use next year's exemption as well (some years have overlapping disposals). Timing also affects the payment deadline — a December disposal gives you until the following January to pay.

Joint ownership and two exemptions

If an asset is jointly owned by a couple, each owner has their own annual €1,270 exemption. On a joint disposal of an investment property, that doubles to €2,540 of exempt gain. Each joint owner must report their share of the gain on their own tax return.

Common mistakes when calculating Irish CGT

1. Missing allowable acquisition costs

Many people subtract only the purchase price from the proceeds, forgetting that stamp duty paid on purchase, legal fees, broker commissions, and a structural survey fee are all allowable deductions. On a €300,000 property, these can amount to €5,000–€8,000, saving €1,650–€2,640 in CGT.

2. Claiming repairs as capital improvements

Only capital expenditure that enhances the value of the asset is an allowable deduction — repainting walls, fixing a leaking tap, or replacing carpets are maintenance expenses, not capital improvements. A new extension, a complete kitchen replacement, or adding a garage are capital works that you can legitimately deduct.

3. Forgetting indexation on pre-2003 assets

If you acquired an asset before 31 December 2002, you can apply Revenue's indexation multipliers to inflate the acquisition cost, reducing the gain. This is particularly valuable for assets bought in the 1990s when inflation was higher. This calculator does not apply indexation — if your asset is pre-2003, your actual CGT liability may be materially lower.

4. Assuming PPR relief is all-or-nothing

Partial PPR relief is frequently miscalculated. The exempt portion is based on the period of actual residence as a proportion of total ownership, but the last 12 months of ownership always count as PPR regardless. If you have a long ownership period with a short period of non-residence, the taxable portion is smaller than many people assume.

5. Not filing a return when CGT is nil

If you make a gain that is fully covered by the annual exemption and losses, no CGT is payable — but you may still be required to file a CGT return to report the disposal. Check with Revenue or your adviser whether you have a filing obligation even in a nil-tax situation.