FiscalFox editorial team · Sources checked 13 October 2026
Use the rate for the disposal date
For ordinary gains, the standard rate was 33% in 2025 and through 6 October 2026. It is 31% for disposals from 7 October 2026. A 2026 calculation can therefore contain gains at both rates. The individual annual exemption is €1,270; it is shared across your qualifying gains, not repeated for each broker.
For example, a 2025 share gain of €3,000 with no other gains or losses leaves €1,730 after the exemption. At 33%, the CGT is €570.90. This simple example assumes all acquisition and disposal costs are already included.
Bring the purchase history with the sales
A sale-only statement cannot establish what the shares cost. Include earlier purchases and prior disposals, even when they fall outside the selected year. A transfer between brokers also needs the original acquisition evidence. Keep the original exports so every figure remains traceable.
Broker totals in dollars or sterling are not automatically Irish taxable gains. The acquisition and disposal values need their own dated euro valuation. FiscalFox retains original currency facts alongside its EUR evidence.
Know what the result covers
The current Irish calculator covers ordinary company shares for an individual on the Irish resident-and-domiciled basis. Exit tax and deemed disposals on ETFs and funds are calculated separately once you confirm the fund's regime, and income records are kept apart from gains. It does not calculate dividend income tax or employee-share acquisition income.
A calculated share total is useful supporting evidence, not a complete all-investment tax return. Specific missing source evidence remains attached to the affected calculation. The report and source backup are free to download.