About Irish Investor

An independent, solo-built portfolio tracker and investment-tax estimator designed for Irish investors. Built because nothing else like it existed.

What We Cover

Capital Gains Tax (CGT) — 33%: S.581 matching rules, €1,270 annual exemption, loss carry-forward
Exit Tax — 38%: 8-year deemed disposals for EU-domiciled funds, 3-phase credit system
DIRT — 33%: Deposit interest retention tax on broker cash balances where DIRT treatment applies
Dividend Tax — marginal rate (up to ~52%): Income Tax (40%) + USC (up to 8%, or 11% for non-PAYE over €100k) + PRSI (~4%) stacked on gross dividend; foreign withholding credit for DWT
Crypto Income Tax: Staking, earn, and airdrops taxed at marginal rate with FIFO cost basis

USC is assessed individually per spouse; the PRSI €5,000 threshold applies to combined non-PAYE income under joint assessment (per Revenue TDM 41A-01-01 §3).

Source Rules We Model

S.581 TCA 1997 — CGT share matching (same-day, 4-week bed & breakfast, FIFO)
S.552 TCA 1997 — Allowable expenditure (broker fees, funding fees)
Revenue TDM 27-01A-03 — ETF taxation: S.747E Exit Tax on EU-domiciled funds and 8-year deemed disposals
Revenue TDM 02-01-03 — Taxation of crypto-assets: staking, earn, and airdrops at marginal rate
S.1017 TCA 1997 — Joint assessment and per-spouse band allocation
Revenue TDM 44-01-01 — Joint assessment of married couples and civil partners
Revenue TDM 18D-00-01 — Universal Social Charge (USC)
Revenue — Capital Gains Tax — CGT overview, rates, and disposal rules
Revenue — DIRT — Deposit Interest Retention Tax rates and filing rules
Revenue — Tax Rate Bands — Per-spouse band allocation under joint assessment
Revenue — Form 11 — Annual filing obligation for chargeable persons

Backed by automated tests covering tax computations, share matching, broker parsers, and edge cases across tax years 2017–2026.

Disclaimer

Not financial or tax advice. Irish Investor is a software tool that performs calculations based on your input data. It does not constitute financial advice, tax advice, or professional guidance of any kind. Always consult a qualified tax advisor before filing with Revenue. See our Terms of Service for full legal terms.

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Contact: support@irish-investor.com