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Capital Gains Tax

Calculate CGT on share disposals - including the €1,270 annual exemption and loss offsetting.

Inputs

Total gain

€29,300

Proceeds minus all costs

Taxable gain

€28,030

After exemption & losses

CGT owed

€9,250

At 33% · 18.5% of proceeds

Net proceeds after CGT

€40,750

What you keep

Where your proceeds go

Insight

You made a gain of €29,300 on this disposal (proceeds of €50,000 minus costs of €20,700). After the €1,270 annual exemption, your taxable gain is €28,030. At 33% CGT, you owe €9,250. Remember to pay by 15 December if you sold between January and November.

CGT breakdown

CGT breakdown
DescriptionAmount
Sale proceeds€50,000
Less: original cost(€20,000)
Less: acquisition costs (broker fees)(€500)
Less: disposal costs (broker fees)(€200)
Gross gain€29,300
Less: annual exemption (€1,270)
Taxable gain€28,030
CGT at 33%€9,250
Net proceeds after tax€40,750

Payment & filing deadlines (2026)

• Gains January – November: pay by 15 December 2026

• Gains in December: pay by 31 January 2027

• File your CGT return by 31 October 2027

Frequently asked questions

What is the CGT rate in Ireland?
Capital Gains Tax in Ireland is charged at 33% on taxable gains. This applies to shares, property (other than your main home), crypto, and most other assets. The rate has been 33% since 2012.
What is the annual CGT exemption?
Each person is entitled to a €1,270 annual CGT exemption (also called the annual allowance). The first €1,270 of net gains in a tax year is exempt from CGT. This exemption cannot be carried forward if unused and cannot be transferred between spouses.
When do I have to pay CGT?
For disposals made between 1 January and 30 November, CGT must be paid by 15 December of the same year. For disposals in December, CGT is due by 31 January the following year. You must also file a tax return by 31 October of the year after the disposal.
Are crypto-to-crypto swaps taxable in Ireland?
Yes. Revenue Ireland treats each crypto-to-crypto swap (e.g. swapping ETH for BTC) as a disposal for CGT purposes, not just selling to cash. You must calculate the gain or loss on each swap using the euro value at the time of the transaction.
Can I offset losses against gains?
Yes. Capital losses in a tax year can be offset against capital gains in the same year, reducing your taxable gain. If losses exceed gains, the surplus can be carried forward to future years (but not back). Losses cannot be offset against income.
Is my main home subject to CGT?
No. Your principal private residence (PPR) is generally exempt from CGT when sold, provided it has been your main home throughout the period of ownership. Partial relief may apply if only part of the property was your home, or if you rented it out for a period.

Rates based on 2026 Irish tax year. CGT rate 33%. Annual exemption €1,270 per person. Only one annual exemption per person regardless of number of disposals. Losses can only be offset against gains in the same tax year (carry forward rules apply for excess losses). Does not account for indexation relief, principal private residence relief, retirement relief, or other CGT reliefs. Not financial or tax advice.