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Capital gains tax calculator 2026

CGT at 31% or 33%, and fund exit tax at 38%.

Calculated in this page. Nothing you type is sent to a server.

These figures are estimates. They are not tax advice and they are not financial advice.

Capital Gains Tax€2,706.30
Chargeable gain€10,000.00
Losses used€0.00
Personal exemption used€1,270.00
Taxable gain€8,730.00
Rate31%

Most gains on a disposal on or after 7 October 2026 are charged at 31%. Losses, including losses brought forward, come off before the personal exemption. The exemption is €1,270 a year for an individual. It is not a refund and it cannot be transferred.

Pay CGT for disposals from 1 January to 30 November (the initial period) by 15 December of the same year. Pay CGT for disposals from 1 December to 31 December (the later period) by 31 January of the next year. File the return by 31 October of the following year, even if no tax is due. When and how to pay and file CGT.

ETFs and investment funds are usually outside this CGT figure. Many Irish funds, and equivalent funds in the EU, EEA and OECD countries with a double tax agreement, are charged to exit tax instead. Use the exit tax mode for a simple estimate. An Irish life assurance policy is also taxed under exit tax, not CGT, including an 8-year deemed disposal. That life-policy charge is not priced here: Revenue’s life assurance page, published 18 December 2025, still states 41% and says the individual rate will fall to 38% for chargeable events on or after 1 January 2026 when Finance Bill 2025 is passed. Life assurance exit tax.

Also not calculated: 40% on foreign life policies and foreign investment products, 15% on venture capital funds for an individual or a partnership, and 12.5% for a company. A personal portfolio investment undertaking is 60% and is not calculated here. Indexation relief for an asset owned before 2003 is not calculated. Company migration exit tax is a different charge and is not calculated here. How to calculate CGT.

How to use it

  1. Choose a capital gain or exit tax.
  2. For a capital gain, choose the disposal period and enter the price, the cost, the expenses and any losses. Tick development land if that rate applies.
  3. For a fund, enter the value, the original cost and any exit tax already paid on the same units.
  4. Read the tax. For Capital Gains Tax, the payment dates are under the result.

Most gains, and the €1,270 exemption

These figures are estimates. They are not tax advice and they are not financial advice. A chargeable gain is the sale price or market value, minus the cost, minus allowable expenses. Losses, including losses brought forward, come off first. The personal exemption of €1,270 comes off after that. It is not a refund and it cannot be transferred to a spouse or civil partner.

Most gains are 31% for a disposal on or after 7 October 2026, and 33% from 6 December 2021 to 6 October 2026. Development land stays at 33%. Revenue’s own house example is a July 2025 sale, so it uses 33%: sale €380,000, cost €130,000, expenses €6,690, chargeable gain €243,310, taxable gain €242,040, tax €79,873.20. A €20,000 sale and a €10,000 cost on or after 7 October 2026 leaves a taxable gain of €8,730 and tax of €2,706.30.

Funds are usually exit tax, not this CGT

ETFs and many investment funds are not charged to Capital Gains Tax. From 1 January 2026 an individual pays 38% on income and gains from an Irish-domiciled investment fund, and from an equivalent fund in the EU, EEA or an OECD country with a double tax agreement. A disposal is deemed to happen at the end of every 8 years, on the value at that time minus the cost of acquisition, even if nothing was sold. Tax already paid on a deemed disposal is credited against a later chargeable event. The estimate on this page is that arithmetic for one figure of value and one original cost. It does not track lots or a forced sale of units.

An Irish life assurance policy is also taxed when a chargeable event happens, including each 8-year anniversary, and that is not Capital Gains Tax. This page does not price it. Revenue’s life assurance page, published 18 December 2025, still states an individual rate of 41% and says it will fall to 38% for events on or after 1 January 2026 when Finance Bill 2025 is passed. The comparison is set out in CGT and exit tax.

When Capital Gains Tax is paid

Disposals from 1 January to 30 November, the initial period, are payable by 15 December of the same year. Disposals from 1 December to 31 December, the later period, are payable by 31 January of the next year. The return is due by 31 October of the following year, even if no tax is due. Those dates are for Capital Gains Tax. They are not the dates a fund uses to pay exit tax.

Not calculated here: 40% on foreign life policies and foreign investment products, 15% on venture capital funds for an individual or partnership, 12.5% for a company, 60% on a personal portfolio investment undertaking, indexation for an asset owned before 2003, and company migration exit tax.

Sources for 2026

Rates were reviewed on 8 October 2026. Email [email protected] if a figure looks out of date.

Questions

Does the personal exemption apply to an ETF?

No. The €1,270 exemption is a Capital Gains Tax exemption for an individual. The exit-tax estimate does not deduct it.

Why is a July 2025 sale still at 33%?

The 31% rate is for most disposals on or after 7 October 2026. A disposal on or before 6 October 2026 stays at 33% on Revenue’s historical table. Development land is 33% in either period.

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