Your Practical Guide
to CGT in Ireland

CGT is the tax you pay on profits (gains) when you dispose of an asset — for example selling property, shares, or other investments.

Anyone who may have a CGT liability — including those with gains, or even those claiming reliefs or losses — must first register with the tax authorities before submitting a return.

Yes — you must file a CGT return even if reliefs or exemptions reduce your liability to zero.

CGT is calculated by subtracting allowable costs (purchase price, improvement costs, selling expenses, etc.) from the sale proceeds, applying any reliefs or exemptions (including the annual exemption), and taxing the gain at the applicable rate (commonly 33%)

In 2025, the first €1,270 of capital gains per individual per tax year are exempt from CGT.

No — transfers between married couples (or civil partners) are generally exempt from CGT.

• Disposals made between 1 January–30 November: CGT must be paid by 15 December of the same year.
• Disposals made in December: CGT must be paid by 31 January of the following year.
• Return filing deadline (for return including CGT): 31 October following the tax year (or mid‑November if filing via certain forms).

It depends on your residency and domicile. Residents domiciled in Ireland are taxed on worldwide gains. Residents who are non‑domiciled may be taxed on foreign gains only if they are remitted into Ireland.

Not always. Some investments—such as certain ETFs—may not be subject to standard CGT, but instead taxed under different rules (e.g. a 41% “exit tax” rate plus deemed‑disposal rules).

Yes. Report capital losses so they can be carried forward and offset against future gains — and include allowable expenses and costs to reduce your taxable gain.