Loading
Tax guide / introduction
Capital Gains Tax applies to the gain when you dispose of an asset such as shares, investment property or crypto: 33% for disposals before 7 October 2026 and 31% for disposals on or after that date under Budget 2027. The first 1,270 euro of gains each year is exempt, and your main home is generally exempt under principal private residence relief. CGT is paid in two windows: by 15 December for disposals from January to November, and by 31 January for December disposals.
Introductory hub
Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.
Anyone or in Ireland who disposes of a chargeable asset, and non-residents disposing of Irish land or property.
Payment by 15 December (January to November disposals) or 31 January (December disposals). Return by 31 October of the following year.
Form CG1 if you do not file Form 11; otherwise the CGT panel of Form 11.
Property that was partly let, inherited assets, foreign assets, share options and crypto with many transactions. This page is an introduction and will be expanded after specialist review.
Need a person, not a page?
These taxes have thresholds, reliefs and filing dates where a mistake is expensive. A partner accountant can look at your facts and quote a fixed fee.
Ask an accountant (no obligation; the free myAccount route always comes first)
Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.