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Capital gains tax in Ireland 2026
Ireland charges a flat 33% capital gains tax (CGT) on most gains — one of Europe's higher headline rates — softened only by a small €1,270 annual exemption and a full exemption on your main home.
Sell a business you built and the picture changes: entrepreneurs' relief cuts the rate to 10% on up to €1.5 million of lifetime gains.
At a glance
- top rate
- 33% flat (40% for some offshore products; development land)
- entry band
- First €1,270 of gains each year is exempt
- tax year basis
- Calendar year
- filing deadline
- Payment 15 December for Jan–Nov sales; 31 January for December sales
- residency basis
- Resident and domiciled: worldwide gains
- regime flag
- Entrepreneurs' relief: 10% on €1.5m lifetime gains
Rates
Capital gains tax rates (2026)
| Rate | Base | Applies to |
|---|---|---|
| 33% | Net gain | Most assets — shares, property, crypto |
| 10% | Net gain | Entrepreneurs' relief on qualifying business disposals, €1.5 million lifetime limit |
| 16% | Net gain | Angel-investor relief on qualifying startup stakes (18% via partnerships), up to €10 million lifetime |
| 40% | Net gain | Certain offshore life policies and offshore products; development land |
| 38% | Gain / deemed gain | Irish and equivalent offshore funds and exchange-traded funds (exit-tax regime, cut from 41% in 2026) |
Thresholds & allowances
- Annual exemption€1,270
Per person, per year
- Main homeFully exempt
Your private residence plus up to one acre
- Retirement reliefUp to €750,000 exempt on business sales from age 55
Different limits apply within the family and past 66/70
Residency
Residency trigger
Resident (or ordinarily resident) and domiciled means worldwide gains are taxed; non-domiciled residents pay on Irish gains and on foreign gains brought into Ireland.
Non-resident treatment
Non-residents are taxed only on specified Irish assets — land, minerals, and unquoted shares deriving most value from them. Buyers must hold back 15% of the price above €500,000 on such sales.
Notes
- Losses offset gains in the same or later years — never income.
- Transfers between spouses and civil partners don't trigger the tax; the receiving spouse inherits the original cost.
- Leave Ireland for under 5 tax years and sell a 5%+ or €500,000+ company stake while away, and Ireland can still tax it as if you sold before leaving.
- Crypto gains are covered on the Ireland crypto tax page.
FAQ
What is the capital gains tax rate in Ireland?
33% flat on most gains, with a €1,270 annual exemption. Entrepreneurs' relief cuts it to 10% on up to €1.5 million of qualifying business gains.
Is my home exempt from Irish capital gains tax?
Yes — your main residence and up to 1 acre are fully exempt, though value attributable to development potential can be taxed.
Do non-residents pay Irish CGT?
Only on specified Irish assets like land and mineral rights (and companies deriving most value from them); buyers withhold 15% of the price above €500,000 on those deals.
Figures: tax year 2026, compiled from public sources. Not tax advice.