Ireland Capital Gains Tax 2026: 31% Rate, Reliefs and Deadlines

Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad

You hold shares, a fund portfolio or property, and you live in Ireland or own Irish assets. After reading this, you will know which rate applies to each asset, when the tax is due, and the legal ways to pay less.

Ireland capital gains tax in 2026: the key figures

What changed for 2026

• The standard rate fell from 33% to 31%. Revenue states that rates for most gains changed on 7 October 2026. A sale on 6 October is taxed at 33%, a sale on 7 October at 31%.
• Entrepreneur Relief is bigger. The lifetime limit rises from €1 million to €1.5 million for gains arising on or after 1 January 2026. The relief rate is 10%.
• Fund exit tax dropped to 38%. It was 41% until 31 December 2025.
• A further fund cut is announced. The Budget 2027 policy book cuts exit tax on funds, ETFs and life policies from 38% to 35%, costed from 2027. The Finance Bill fixes the start date.

Is this guide for you?

Read on if you…

• are tax resident in Ireland and sell shares, funds or property;
• plan to move to or leave Ireland and want to time a large sale;
• own Irish property while living abroad.

Probably not your case if you…

• hold crypto and want staking, mining or airdrop rules – see cryptocurrency taxes in Ireland;
• trade so often that Revenue may treat your activity as a business rather than an investment.

How much CGT do you pay on each type of asset?

Revenue taxes the gain on a sale, gift or exchange of assets such as land, buildings and shares in Irish-resident or non-resident companies. You deduct allowable losses and the €1,270 personal exemption. If your chargeable gain is below €1,270, you pay nothing.

All rates above come from Revenue's CGT calculation page and exemptions page, except fund exit tax.

The fund trap

Here's the catch. Many ETFs sold in Europe are Irish-regulated funds. They sit outside the CGT rules. Revenue's Tax and Duty Manual says non-PPIU payments from them are liable to income tax at 38% from 1 January 2026.

A disposal is also deemed to occur at the end of each eight-year period after you acquire units. You then owe exit tax on gains you never cashed. The manual shows this rule applies to units acquired on or after 1 January 2001.

Crypto

Our cryptocurrency taxes in Ireland guide covers how crypto is classified, swaps and record keeping. Read it before you sell.

Does your residence status change what you pay?

Yes. Section 29 TCA 1997 sets three situations.

1. Resident or ordinarily resident, and domiciled in Ireland. You pay CGT on your worldwide gains (s.29(2)).
2. Resident but not domiciled. Your domicile is, roughly, the country you regard as your permanent home by origin. Gains on Irish assets are taxed normally. Gains on foreign assets are taxed only when you bring the proceeds into Ireland (s.29(4)), and foreign losses cannot be used. Revenue's manual confirms UK gains are covered for disposals since 20 November 2008.
3. Neither resident nor ordinarily resident. Ireland taxes only gains on Irish specified assets: land, buildings, minerals and assets of a trade carried on in Ireland, per section 29(3) and Revenue's non-residents page.

You are resident with 183 days in a tax year, or 280 days across two years. Thirty days or fewer in a year means you are not resident for that year. Details are in tax residency in Ireland.

What happens when you leave Ireland?

Leaving does not switch Irish CGT off on day one. After three consecutive resident years you become ordinarily resident, and per Revenue you stay so for three consecutive tax years after you leave. Section 29(2) charges gains in any year you are resident or ordinarily resident. So an Irish-domiciled leaver can stay within Irish CGT on worldwide gains for those three years, subject to your new country's treaty.

Plan big sales around that calendar. Our practical guide to ceasing your tax residency in Ireland explains the steps, and international tax treaties of Ireland shows how treaties can reallocate taxing rights.

How can you pay less CGT, legally?

1. Use your €1,270 every year. It is a personal exemption, so spreading disposals across years uses it more than once.
2. Use losses. You can deduct an allowable loss from gains in the same tax year. Unused losses carry forward against later gains. Non-development land losses cannot offset development land gains.
3. Transfer to a spouse first. A gain on an asset transferred between spouses or civil partners is usually exempt. Transfers of trading stock and to a non-resident spouse are excluded.
4. Claim Revised Entrepreneur Relief. You need three continuous years of ownership within the five years before sale, in a qualifying business. For shares, you need at least 5% of the ordinary shares for a continuous three-year period.
5. Look at Retirement Relief. Owners aged 55 or over may qualify when they dispose of a business or farm (section 599 TCA 1997). Since 1 January 2025, transfers to a child are capped at €10 million for ages 55 to 69 and €3 million from 70. Sales outside the family get full relief up to €750,000 (55 to 69) or €500,000 (70+). A child who sells within six years triggers a clawback.
6. Time your sale around your move. Choosing your next country? Compare capital gains taxation in Malta and capital gains tax in Austria before you sell.

How do you report and pay?

1. Pay by the deadline. Disposals from 1 January to 30 November: pay by 15 December. December disposals: pay by 31 January.
2. Choose the right form. Use Form CG1 (paper only) if you do not normally file returns, Form 11 if you are self-employed, or Form 12 in paper for PAYE taxpayers.
3. File by 31 October of the following year. Revenue says you must file even where reliefs mean no tax is due.
4. Use a CGT Payslip. Revenue issues Payslip A and Payslip B for the two payment windows.
5. Selling Irish property above €500,000 (€1 million for a house or apartment)? Get a CG50A clearance certificate first. Without it, the buyer withholds 15% and gives you Form CG50B to reclaim it.

Late payment attracts an interest charge and a late return attracts a penalty. Revenue's page does not state the amounts.

Common mistakes (and what they cost)

• Treating ETFs like shares → you miss the eight-year deemed disposal and owe 38% on unrealised gains.
• Using one rate for the whole of 2026 → disposals up to 6 October are at 33%, and on a €10,000 gain that is €200 more than 31%.
• Waiting for the annual return → tax on a November sale is due on 15 December, so late-payment interest starts long before 31 October.
• Skipping CG50A on an Irish property sale → the buyer withholds 15% of the price until you reclaim it.
• Not filing because reliefs cut the tax to zero → Revenue says a return is still required, and a late return attracts a penalty.

Frequently asked questions

What is the capital gains tax rate in Ireland in 2026?

For most gains, 31% on disposals from 7 October 2026. Disposals between 6 December 2021 and 6 October 2026 were taxed at 33%. Development land stays at 33%. You get a €1,270 personal exemption each year. Irish-regulated funds follow a separate exit tax regime at 38% from 1 January 2026.

Do I pay capital gains tax when I sell my home in Ireland?

Usually not. Principal Private Residence relief exempts a property that was your main residence throughout, including up to one acre around the house. If you used part of it for business, you claim only the part used as a home. Some absences, such as an employer requiring you to live elsewhere, can still count.

When do I have to pay Irish capital gains tax?

It depends on the disposal date, not on when you file. Gains from 1 January to 30 November are due by 15 December of the same year. December gains are due by 31 January. You then file the CGT return by 31 October of the following year.

Are non-residents liable to capital gains tax in Ireland?

If you are neither resident nor ordinarily resident, only on Irish specified assets: land, buildings, minerals and assets of an Irish trade. If you left recently and are still ordinarily resident, worldwide gains can stay taxable for three years. On Irish sales above €500,000, or €1 million for a house or apartment, the buyer withholds 15% without a CG50A clearance certificate.

How does Revised Entrepreneur Relief work in Ireland?

It reduces CGT on gains from chargeable business assets to 10%. You need three continuous years of ownership within the five years before the sale, and for shares at least 5% of the ordinary shares. The lifetime limit is €1.5 million for gains arising on or after 1 January 2026.

Can I use losses to reduce my CGT bill in Ireland?

Yes. You can deduct an allowable loss from chargeable gains made in the same tax year. Revenue also lets you carry unused losses forward against the next available gains in later years. The exception is that non-development land losses cannot offset development land gains, so keep those pools apart.

Related guides

• The Irish tax system in one page
• How crypto is taxed in Ireland
• Tax residency rules in Ireland
• How to cease your Irish tax residency
• Ireland's tax treaties and what they cover
• Capital gains taxation in Malta
• Capital gains tax in Austria
• All country tax guides

Sources

• How to calculate CGT – Revenue
• When and how do you pay and file CGT – Revenue
• Revised Entrepreneur Relief – Revenue
• Disposal of a business or farm (Retirement Relief) – Revenue
• CGT clearance certificate CG50A – Revenue
• Tax and Duty Manual Part 27-01a-02 – Revenue
• Non-residents – Revenue
• Taxes Consolidation Act 1997, section 29 – Irish Statute Book

This guide is general information, not personalised tax advice. See how we research and review.