Irish CGT rates and the €1,270 exemption: 2025 and 2026

Use the disposal date, not the filing date

A return filed in 2026 can report a 2025 disposal. The later filing date does not change that disposal’s tax rate. For 2026, keep the transactions on each side of the October change separate in the workings.

The rate change concerns standard CGT. It does not mean that every asset or every investment product is taxed at 31%. The statutory exceptions and fund regimes need their own treatment.

Sources: Revenue: disposal-date CGT rate change

Apply the personal exemption once

Combine qualifying gains and supported losses for the person and tax year before settling the exemption. Separate account calculations can each look reasonable while duplicating the annual allowance. The exemption is against gains, not an allowance for sale proceeds.

FiscalFox combines relevant uploaded history in one Irish workspace and produces the selected-year share result. It does not give each CSV, holding or broker a fresh exemption.

Sources: Revenue: chargeable gains, exemption and rates

Keep costs, losses and exemption distinct

Acquisition and disposal costs belong in the gain calculation. Allowable capital losses and the personal exemption then affect the annual taxable result. Retain the original purchases even when their year is earlier than the sale.

Check whether a repurchase restricts a share loss before treating it as generally available. An amount carried forward needs its own evidence from previous computations; an unrealised fall in a current holding is not a realised allowable loss.

Sources: Revenue: share identification · Revenue: capital losses

Read the selected-year result in euro

Inspect proceeds, matched costs and each gain or loss in the disposal schedule. If the source currency is not euro, reconcile the dated conversion evidence too. A correct percentage applied to the wrong euro gain is still the wrong result.

Download the supporting schedules with the filing totals. For a year containing different rate periods, retain the breakdown rather than applying a single current percentage to all sales.

Keep exit tax out of this allowance calculation

A confirmed fund event is handled separately from ordinary share CGT. Do not apply the personal CGT exemption to a standard exit-tax schedule or apply a share loss to a fund merely because both products appear in the same broker file.

Use the ETF guide to establish the product regime. The calculator’s share total covers supported ordinary-share activity; other return obligations remain in their own schedules.

Illustrative share gain on each side of the rate change

Two alternative examples of a single €3,000 ordinary-share gain with no other gains or losses. These are separate scenarios, each using its own €1,270 exemption.