← Guides / Ireland

Ireland Capital Gains Tax Guide (CGT)

Ireland's Capital Gains Tax (CGT) is a flat 33% on most chargeable gains. An annual exemption of €1,270 applies to individuals. Principal private residence relief exempts gains on a main home. Entrepreneur relief reduces the rate to 10% on qualifying disposals up to €1m lifetime. Retirement relief may also reduce or eliminate CGT on business disposals. All amounts in EUR.

For related guidance, see our Personal Income Tax Guide →, Investment Income Guide →, and Property Tax Guide →.

CGT Rate & Annual Exemption

  • Standard CGT rate: 33% on net chargeable gains
  • Annual exemption: €1,270 per individual (2026). Married couples each receive their own exemption
  • Gains below the exemption threshold do not need to be reported
  • Losses can be carried forward to offset future gains

Principal Private Residence (PPR) Relief

  • Gains on the sale of your main home are fully exempt from CGT
  • The property must have been your sole or main residence for the entire period of ownership
  • Partial relief applies where the property was not your residence for part of the ownership period (e.g., rented out)
  • The last 12 months of ownership are always treated as occupied (even if vacated)

Entrepreneur Relief (10% Rate)

  • Reduced CGT rate of 10% on qualifying business disposals
  • Lifetime limit: €1,000,000 of chargeable gains
  • Qualifying assets: shares in a trading company (5%+ ownership), or a business owned as a sole trader/partnership
  • The business must have been owned for at least 3 years and the owner must have been a working director/employee

Retirement Relief

  • Full relief: No CGT on disposal of a qualifying business or farm when aged 55+ and the disposal value is up to €750,000
  • Partial relief: Applies on disposals between €750,000 and €3,000,000 (marginal relief phases out the exemption)
  • No relief if the disposal value exceeds €3,000,000
  • The relief applies to the disposal of a family business or farm to a child or other family member

CGT Compliance

  • Payment deadline: CGT must be paid within 12 months of the end of the year in which the disposal occurs
  • Return: File an annual CGT return (CG1) by 31 October following the tax year
  • Payment dates: For disposals in January–November, payment is due by 15 December of the same year; for December disposals, by 31 January of the following year

Related Guides

Tax Treaties and Cross-Border Taxation in North KoreaA comprehensive guide to cross-border tax issues in North Korea (DPRK), covering WHT rates, tax treaties, transfer pricing, and inbound/outbound investment considerations.Ethiopia Personal Income Tax Guide 2026 — PAYE 0–35%, 7 Brackets, ETB 600 ThresholdEthiopian personal income tax (PAYE). Progressive rates from 0% to 35% across 7 brackets. ETB 600 monthly threshold, tax credits, employment benefits, and filing requirements administered by the MinisDenmark Leaving Tax Guide (Exit Tax & Procedures 2026)Danish exit tax and procedures when leaving Denmark — exit tax on shares over 100K DKK, 1/7 deferral, withholding tax exemption form 01.016, NemKonto.Denmark Transport and Logistics Tax Guide (Trucking, Freight, Warehousing, Last-Mile)Danish transport and logistics taxation — VAT on trucking and freight services, cross-border transport reverse charge, freight forwarding principal vs agent, last-mile delivery, warehousing VAT, vehicBelgium Crypto Tax Guide (Cryptobelasting, Fiscalité Crypto)Belgian cryptocurrency taxation — tax-free for normal management, 33% for speculative, 50% for professional, mining taxation, staking, DeFi, and NFT rules.Denmark Tax Account (Skattekontoen) Guidethe Danish Tax Account (Skattekontoen) — how it works, payment deadlines, balancing, daily interest, refunds, and TastSelv Erhverv management.
Browse all guides →