Use this calculator to estimate your Irish capital gains tax at the new 31% rate. Budget 2027 cut CGT from 33% to 31% for disposals on or after 7 October 2026. Enter your sale price and costs, and the calculator shows your taxable gain, your estimated bill, the date you must pay and the date your return is due.
Capital gains tax calculator (Ireland)
How much is capital gains tax in Ireland?
| Disposal date | Standard CGT rate |
|---|---|
| On or after 7 October 2026 | 31% |
| Before 7 October 2026 | 33% |
| Development land (any date) | 33% |
Every individual also gets a €1,270 annual exemption. It cannot be moved between spouses, so a couple who own a property jointly can shelter €2,540 between them.
How the calculation works
- Start with the sale price. Use the contract price, or market value if you gave the asset away or sold it to a family member.
- Take off selling costs: estate agent fees, solicitor fees and advertising.
- Take off what it cost you: the purchase price (or market value when you inherited it), plus stamp duty and legal fees.
- Take off improvement costs that added value and are still there when you sell, such as an extension. Repairs and maintenance do not count. Landlords usually claim those against rental income instead.
- Take off losses carried forward from earlier years.
- Take off the €1,270 exemption, then apply 31% (or 33% for earlier sales and development land).
Worked example
Aoife sells a rental apartment in Tralee in November 2026 for €320,000. She paid €190,000 in 2015 with €4,000 of stamp duty and legal fees, and spent €8,000 on fees when selling. Her gain is €320,000 minus €8,000, €190,000 and €4,000, which is €118,000. After her €1,270 exemption, €116,730 is taxed at 31%. Her estimated CGT is €36,186, due by 15 December 2026. At the old 33% rate she would have paid €38,521.
When do you pay CGT?
| Sale made between | Pay CGT by | File the return by |
|---|---|---|
| 1 January and 30 November | 15 December of the same year | 31 October of the next year |
| 1 to 31 December | 31 January of the next year | 31 October of the next year |
The date that counts is the contract date, not the closing date. See our full guide to CGT payment dates and how to file Form CG1.
Selling a property? Get your CGT right first.
A chartered accountant can check every relief, file your CG1 and make sure you pay the 31% rate, not 33%.
See our CGT serviceReliefs that can cut your bill to nil
- Principal Private Residence relief: your own home is usually fully exempt. Read our guide to how long you must live in a house and PPR with letting or absences.
- 7-year relief: property bought between December 2011 and the end of 2014 and held for at least 7 years. See the 7-year exemption.
- Retirement relief for business and farm assets: retirement relief guide.
- Other exemptions are listed in our CGT exemptions guide, and the 8 legal ways to reduce CGT on property.
Frequently asked questions
What is the CGT rate in Ireland in 2026?
31% for disposals on or after 7 October 2026 and 33% for disposals before that date. Development land stays at 33%.
Is the CGT annual exemption per person?
Yes. It is €1,270 per person per year and cannot be transferred to a spouse.
Do I pay CGT when I sell shares?
Yes, the same rate applies to most shares. See CGT on shares.
Do non-residents pay CGT on Irish property?
Yes. Gains on Irish land and buildings are taxed in Ireland wherever you live. See our service for non-resident landlords.
Sources: KPMG, Budget 2027 headlines; Revenue CGT guidance. This calculator gives an estimate only and is not tax advice.
