Ireland Capital Gains Tax Calculator 2026

Calculate Capital Gains Tax (CGT) for Ireland 2026. The standard rate is 33% with an annual exemption of €1,270. Entrepreneur relief at 10% (first €1M) and retirement relief are available on qualifying disposals.

How does Irish CGT work?

Capital Gains Tax (CGT) is charged at 33% on chargeable gains from the disposal of assets. The first €1,270 of gains per year is exempt. Entrepreneur relief reduces the rate to 10% on gains up to €1 million from qualifying business disposals. Retirement relief applies to disposals of certain business assets by individuals aged 55+ who are retiring. Principal private residences are generally exempt from CGT.

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Ireland Capital Gains Tax Calculator 2026 — 33%/10%/0%

Calculate Irish CGT 2026: 33% standard, €1,270 annual exemption, 10% entrepreneur relief, retirement relief. Free capital gains tax calculator.

2026 Ireland CGT:
  • 33% standard rate
  • €1,270 annual exemption
  • 10% entrepreneur relief (first €1M)
  • Retirement relief (business assets)
Capital Gain€50,000
Annual Exemption€1,270
Taxable Gain€48,730
Relief AppliedNone
Total CGT€16,081
Effective Rate32.2%
After-Tax Gain€33,919

CGT Breakdown

CGT at Different Gain Levels

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