TheIrish Ledger

Capital Gains Tax (CGT) Calculator

Work out the Capital Gains Tax due on selling property, shares or crypto, with allowable costs, carried-forward losses and the annual exemption applied step by step.

Disposal details

Capital improvements only — e.g. an extension, not routine repairs.

Solicitor, auctioneer/broker fees, and other disposal costs.

Unused losses from previous years' disposals.

Estimated results

Estimated CGT due

€24,991

Sale price€350,000
Purchase price€250,000
Improvement costs€15,000
Selling costs€8,000
Capital gain€77,000
Losses carried forward applied€0
Annual exemption applied€1,270
Taxable gain€75,730
CGT due @ 33%€24,991
Based on a 7.0-year holding period and the standard 33% CGT rate.
How this is calculated

1. Capital gain: sale price minus purchase price, minus allowable improvement and selling costs.

2. Losses: any losses carried forward from previous disposals are deducted from the gain before the exemption is applied.

3. Annual exemption: the first €1,270 of gains per person, per year, is exempt from CGT. It cannot be transferred to a spouse or carried forward if unused.

4. CGT due: the remaining taxable gain is charged at the standard rate of 33%. A reduced 10% rate applies under Revised Entrepreneur Relief for qualifying business disposals up to a €1,500,000 lifetime limit — not included in this calculator, as it depends on qualifying conditions this calculator can't verify.

This calculator is provided for informational purposes only and should not be considered financial or tax advice. Figures are estimates based on published Revenue and Central Bank of Ireland rules for the 2026 tax year and may not reflect your personal circumstances. Always confirm your position with Revenue.ie or a qualified professional before making a financial decision.

Advertisement

Ad slot — in-content

Related guides

Frequently asked questions

What is the CGT rate in Ireland?+

The standard rate of Capital Gains Tax in Ireland is 33% on the taxable gain, after allowable deductions, carried-forward losses, and the annual personal exemption of €1,270 have been applied.

Do I get a tax-free allowance on capital gains?+

Yes — each individual has an annual CGT exemption of €1,270. It applies per person, per tax year, cannot be transferred to a spouse, and is lost if unused.

Does this calculator account for Principal Private Residence relief?+

It flags when PPR relief may apply to a property disposal, but doesn't calculate the exact relief, since that depends on how many years you lived in the property versus your total ownership period. See our Capital Gains Tax guide for how the apportionment works.

Are crypto disposals taxed the same as shares in Ireland?+

Generally yes — Revenue treats gains on cryptocurrency disposals the same as other chargeable assets for CGT purposes, taxed at the standard 33% rate, subject to the same annual exemption.