Capital Gains Tax calculator Ireland
When you sell or give away an asset for more than it cost you, the profit is a chargeable gain and you may owe Capital Gains Tax (CGT).
The rate for most gains is 31% for disposals from 7 October 2026. Enter your figures to see the tax.
How it's calculated
- Take the sale price (or market value, if you gave the asset away) and subtract what you paid and your allowable expenses, such as solicitor's and auctioneer's fees.
- Subtract any losses you can use and your personal exemption of €1,270 a year.
- Multiply what is left by the CGT rate of 31%.
An example
Mary sold a house in July 2025 for €380,000 that cost €130,000, with €6,690 of fees. Her gain was €243,310, or €242,040 after the exemption, and her CGT at 33% was €79,873.20.
Frequently asked questions
Has the CGT rate changed?
Yes. It was 33% for disposals up to 6 October 2026, and it is 31% for most gains from 7 October 2026.
Are all gains taxed at 31%?
No. Gains from development land pay 33%, gains from foreign life policies and foreign investment products pay 40%, and some venture capital fund gains pay less.
Do I pay CGT on my car?
No. Private motor cars are exempt from CGT, along with some other assets on Revenue's exempt list.
Do I need to file a return if no tax is due?
Yes. You must file a return if you disposed of an asset, even when there is no tax to pay.
Key terms
- Disposal
- Selling, giving away, exchanging or otherwise parting with an asset.
- Allowable expenses
- Costs you can deduct from the gain, such as fees and money spent that added value to the asset.
Up-to-date official data
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