Capital gains tax
Capital gains tax — current inputs
| Input | Current value |
|---|---|
| Disposal date | 2026-10-06 |
| This is development land (special rules — unsupported) | No |
| Disposal proceeds (€) | 80000 |
| Original asset cost (€) | 50000 |
| Allowable acquisition costs (€) | 0 |
| Allowable disposal costs (€) | 1000 |
| Qualifying improvement costs (€) | 0 |
| Allowable current-year losses (€) | 0 |
| Available carried losses (€) | 0 |
| €1,270 annual exemption already used (€) | 0 |
Your result
Capital Gains Tax€9,150.90
- Disposal Cash After Tax
- €69,849.10
- Exemption Unused After Disposal
- €0.00
Tax year applied: 2026
The €1,270 exemption is shared across the year's gains. The applied rate depends on the disposal date.
Baseline: Date-specific Irish CGT model · 2026-10-06
Calculation method
Gain less allowable costs, eligible losses and remaining personal exemption. Standard rate: 33% before 7 October 2026, or announced 31% from that date. Development land remains 33% and is outside this model.
All calculated figures · 8
- Disposal Date
- 2026-10-06
- Gain
- €29,000.00
- Losses Used
- €0.00
- Losses Remaining
- €0.00
- Exemption Applied
- €1,270.00
- Exemption Remaining Before Disposal
- €1,270.00
- Taxable Gain
- €27,730.00
- Rate Percent
- 33%
Assumptions and sources
- Standard individual CGT only. Enter annual aggregate figures or track exemption already used; losses are applied before the €1,270 exemption. New losses must be legally allowable before carrying forward.
- Budget 2027 announces 31% for ordinary disposals from 7 October 2026; earlier supported disposals use 33%. Development land remains at 33% and is excluded. Aggregate only gains subject to the same rate; split periods separately without reusing losses or the annual exemption. Announced measures remain subject to legislation.
- The €1,270 personal allowance is shared across all qualifying gains in the calendar year. Unused allowance expires at year end; it cannot be carried forward or used again for every sale.
- Principal residence, retirement, entrepreneur, indexation, foreign tax credit, connected-party restrictions, share matching and fund/insurance exit-tax regimes are excluded. Market value can replace consideration on gifts or non-commercial disposals.
- The €1,270 personal exemption is shared across the calendar year's qualifying gains. Do not reuse it across disposal periods. Aggregate only gains taxed at the same rate; enter exemption already used. Unused allowance cannot carry forward. The 31% rate is a Budget announcement subject to legislation, not a permanent-rate guarantee. Development land, asset-specific regimes, private residence relief, entrepreneur relief, indexation, connected-party losses, share matching, fund exit tax, filing penalties and interest are excluded.
- Rules profile: date-specific standard CGT, including the Budget 2027 announcement from 7 October 2026. Development land is excluded.
Sources: Revenue CGT, Budget 2027: CGT effective date and development-land exception
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