Irish investment tax and your FiscalFox report

FiscalFox Ireland calculates company-share disposals and, where you confirm the regime, exit tax on ETFs and funds, for an individual on the Irish resident and domiciled basis. Income records are kept separately. It provides supporting calculations; you submit the applicable return to Revenue.

Upload the full purchase history

A sale needs the original acquisition date, quantity and cost. Include earlier exports and relevant account transfers. FiscalFox keeps original currencies and looks up dated EUR evidence in the background.

Shares and funds have different rules

Irish share calculations use FIFO with the preceding-four-week identification rule, and a separate restriction for losses followed by a repurchase. The four-week rules also apply when your spouse or civil partner buys the same shares, which FiscalFox cannot see, so tell your adviser if that happened. ETFs and investment funds in a standard exit tax regime are calculated separately, with exit tax and eight-year deemed disposals, once you confirm the fund's treatment. Ordinary CGT is not applied to them.

Payment comes before the return

CGT for January–November disposals is normally payable by 15 December of that year; December disposals by 31 January following. The usual return deadline is 31 October following the disposal year. For 2025, a Form 11 both filed and paid through ROS is due by 18 November 2026; CG1 stays at 31 October. Online eForm 12 does not report CGT. Use the appropriate CG1 or Form 11 route for your circumstances.

Investments that need a different calculation

CFDs, options, futures, spread bets, forex, crypto and bonds are kept in your evidence but left out of the calculation. Their gains and losses are still chargeable and share your €1,270 annual exemption, so include them on your return. Gains on foreign currency you hold at a broker can be chargeable too. Employee share schemes, mergers, spin-offs, cash in lieu, return of capital, changes of share class, funds that deduct tax for you, personal portfolio investment undertakings, shares that need pre-2003 indexation relief, property, joint accounts, non-residents, the remittance basis, companies and trusts also need a different calculation or a tax adviser. FiscalFox flags these when it finds them in your files.

What is in your pack

Your PDF computation, disposal and matching CSV, income source records and original evidence. Any unresolved figure has its affected investment and next action attached. Calculations and reports are free, with no card required.

Sources: Revenue share rules and payment and filing.