IECapital gains tax · 2026

🇮🇪 Ireland Capital Gains Tax

Calculate your Ireland capital gains tax for the 2026 tax year. Get an instant breakdown of tax bands, rates, deductions, social contributions, and your net take-home pay.

Your details

Capital gain

€

Entrepreneur ReliefA reduced 10% CGT rate applies to qualifying business disposals up to a lifetime limit of €1,500,000. You must have owned at least 5% of the business for 3+ years.

Holding Period (months)

Tax year

2026Current

Estimates only. Calculations run in your browser. This is not financial advice — confirm with a qualified adviser before acting.

Net gain after tax

€37,269.10

Effective rate32.2%

Marginal rate33%

Net gain after tax €37,269.10Capital gains tax €17,730.90

Capital gains tax breakdown

€17,730.90

BandRateIn bandTax

Standard Rate (33%)33%€53,730.00€17,730.90

Capital gain€55,000.00

Capital gains tax− €17,730.90

Net gain after tax€37,269.10

Estimates for the 2026 tax year. Last updated 2026-01-01. This is not financial advice — confirm with a qualified adviser before acting.

Important notes

Capital losses can be offset against capital gains in the same year or carried forward to future years. The annual exemption of €1,270 cannot create or increase a loss.
CGT payment deadlines: gains made 1 Jan - 30 Nov must be paid by 15 Dec of the same year. Gains made in December must be paid by 31 Jan of the following year.