CGT Calculator Ireland: A Practical Guide
Learn how Irish CGT on shares is estimated using allowable costs, the annual exemption, FIFO and four-week rules, plus Revenue payment and return deadlines.
Reviewed 13 July 2026 · 7 min read
What the Estimate Covers
Capital Gains Tax applies to the chargeable gain rather than the full sale proceeds. Revenue currently states a 33% rate for most gains and a €1,270 annual personal exemption for an individual. Gains and allowable losses must be considered across the full tax year.
Records and Share Matching
Gather trade dates, quantities, exact share class, euro proceeds and costs, broker fees, earlier acquisitions, later repurchases, and carried-forward losses. Revenue explains that oldest same-class shares are generally treated as sold first. Sections 580 and 581 TCA 1997 provide the FIFO identification rule and the four-week overlay, including restrictions on some losses after repurchase.
Worked Example
Sale proceeds of €5,000 less a €2,000 purchase cost, €10 purchase fee, and €15 sale fee produce a €2,975 chargeable gain. If there are no other gains or losses and the full €1,270 exemption remains, the taxable gain is €1,705 and CGT at 33% is €562.65.
Payment and Return Dates
Revenue says CGT on disposals from 1 January to 30 November is due by 15 December of the same year. CGT on December disposals is due by 31 January of the following year. The return is generally due by 31 October of the year after disposal, including where no tax is due because of reliefs or allowable losses.
Primary Sources
This guide is educational, not tax advice. Funds, ETFs, non-domiciled status, gifts, connected-party transactions, and trading activity can require different treatment.
Start a free CGT estimate or review the Tax Rate Sources.
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