Ireland Capital Gains Tax
Detailed capital gains tax rates and rules for Ireland in 2026.
Capital GainsEUR
Capital gains in Ireland are taxed at a flat rate of 33% (Capital Gains Tax - CGT). This rate is among the highest in Europe. An annual exemption of €1,270 per individual applies. Entrepreneurs selling qualifying business assets benefit from a reduced 10% rate on the first €1 million of lifetime gains. CGT is payable in two installments: preliminary tax by December 15 for gains in January-November, and by January 31 for December gains.
Standard Rate
33%
Exemptions
- Principal private residence exemption
- Transfer of a business or farm to a child (subject to conditions)
- Entrepreneur relief: 10% rate on first €1 million of lifetime gains from qualifying business assets
- Retirement relief for business owners over 55 (full exemption up to €750,000 for transfers to children)
- Annual CGT exemption of €1,270 per individual
How Ireland Capital Gains compares
Ireland’s capital gains tax rate of 33% is the 12th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.
Ireland
33%
Europe average
17.8%
Global average
13.8%
