What is the rate of Capital Gains Tax in Ireland?

The standard CGT rate in Ireland is 33% on chargeable gains above the €1,270 annual exemption. A reduced 10% rate can apply to qualifying business disposals under revised Entrepreneur Relief, up to a €1.5 million lifetime limit.

Do I pay CGT when I sell my home in Ireland?

Usually not. Principal Private Residence relief exempts the gain on your main home for the period you lived there, plus the final 12 months of ownership. If it was let or you were absent for periods, only part of the gain may be relieved.

What is the annual CGT exemption?

Every individual has a €1,270 annual exemption. It cannot be transferred between spouses or carried forward, but each spouse has their own, so a jointly owned asset benefits from two exemptions.

Ireland · 2026

Ireland Capital Gains Tax Calculator

Work out Irish CGT at 33% — with the €1,270 annual exemption, Principal Private Residence relief (including the final 12 months), capital losses, joint ownership and the reduced 10% Entrepreneur Relief.

The disposal

Proceeds & costs

Sale proceeds

€

Original purchase cost

€

Buying costs

€

Selling costs

€

Enhancement / improvements

€

Reliefs & ownership Was it your main home? (PPR relief)

Date acquired

Date sold

Ownership: —

Months lived in as main home The final 12 months always qualify too

Capital losses to offset This year + carried forward

€

Owned jointly (50 / 50) Qualifying business disposal (Entrepreneur Relief, 10%)

The computation

Sale proceeds€0

less selling costs€0

less purchase cost€0

less buying costs€0

less improvements€0

Chargeable gain€0

less PPR relief€0

less capital losses€0

less annual exemption(s)€0

Taxable gain€0

CGT at 33%€0

Capital Gains Tax due

€0

at 33%

Chargeable gain

€0

Taxable gain

€0

Effective rate on gain

Net after CGT

€0

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Pay & file: CGT is self-assessed. Tax on disposals from 1 Jan–30 Nov is due by 15 December that year; December disposals by 31 January following. The return is filed the next year.

How Irish CGT works

Capital Gains Tax is charged at 33% on your chargeable gain — proceeds minus selling costs, the original cost, buying costs and any enhancement spending. From the gain you deduct reliefs, losses and the €1,270 annual exemption (each person has one; it can't be transferred or carried forward). The 10% Entrepreneur Relief rate can apply to qualifying business disposals, up to a €1.5 million lifetime limit.

Principal Private Residence relief

If a property was your only or main home, PPR relief exempts the gain for the time you lived there — plus the final 12 months of ownership in all cases. The relief is time-apportioned: relief = gain × (qualifying months ÷ total months owned). Living there the whole time means the gain is fully exempt.

Losses and joint ownership

Allowable losses (this year or carried forward from earlier years) reduce the gain before the exemption. Because each spouse has their own €1,270 exemption, a jointly owned asset benefits from two — and transfers between spouses are themselves CGT-neutral.

Frequently asked questions

What is the CGT rate in Ireland?

33% on gains above the €1,270 annual exemption, or 10% on qualifying business disposals under Entrepreneur Relief (€1.5m lifetime limit).

Do I pay CGT on my home?

Usually not — Principal Private Residence relief covers the period it was your main home plus the final 12 months. Let or absent periods may leave part of the gain taxable.

Can my spouse's exemption help?

Each spouse has a separate €1,270 exemption, and asset transfers between spouses are CGT-free — so jointly held assets get two exemptions.

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Ireland take-home

Income tax, USC, PRSI

Educational estimate — not tax advice. Ireland 2026: CGT 33% (10% Entrepreneur Relief on qualifying business disposals, €1.5m lifetime limit), €1,270 annual exemption per person, PPR relief with the final 12 months, losses carried forward. It doesn't model pre-2003 indexation relief, retirement or angel-investor relief, development land, or the 40% rate on certain funds and offshore policies. Confirm with Revenue.ie and a qualified Irish adviser.