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%: supported 8-year deemed disposals for reviewed funds; ETF, UCITS and ISIN labels alone are not decisive; 3-phase credit system
Irish and foreign deposit interest: payer-backed classification separates Irish DIRT from EU/EEA and non-EU/EEA interest; broker, country, IBAN, and withholding labels alone do not classify a record. Unresolved records remain outside complete totals. Supported Irish and foreign deposit-interest branches are USC-exempt; PRSI may still require review. Non-deposit interest requires separate review
Dividend Tax — person/year estimate: Year-specific Income Tax + USC liability allocation on gross dividend, plus PRSI only where the individual's contribution class and eligibility make it applicable; foreign withholding credit for DWT
Crypto records: supported resolved spot disposals enter the CGT estimate by default unless the relevant person/source activity is designated Case I. Records already classified as rewards use a person/year income estimate after EUR valuation and profile checks; derivatives and legal classification require review

Income Tax and USC are assessed for each individual. PRSI is added only where that person's saved contribution class and eligibility make it applicable; unknown or changing classes keep the estimate incomplete for review.

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 legal-form and domicile analysis, Exit Tax and 8-year deemed disposals
Revenue TDM 02-01-03 — fact-dependent CGT or trading-income treatment of crypto-asset transactions; it does not classify every staking, Earn, or airdrop receipt
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