Business · Calculator companion · By K Imports
Revised Entrepreneur Relief: practical guide
This guide explains how to use the Count.ie revised entrepreneur relief. Allocate a qualifying business gain across the lifetime 10% CGT limit. Follow the inputs, method and worked example below, then compare your own scenario.
Guide written .
Open the Revised Entrepreneur Relief calculatorWhat to prepare
- Gather supplier quotes, invoices, time records and the actual scope of the job or business decision.
- Separate revenue from VAT, direct costs from overheads, and profit from the timing of cash receipts.
- Use the same accounting period and currency for related inputs.
Understand the inputs
- Disposal date
- This lifetime-limit model supports 2026–2027 disposals. The announced standard excess rate changes on 7 October 2026.
The calculation method
Eligible gain within the remaining €1.5m lifetime limit is taxed at 10%; ordinary excess uses 33% before 7 October 2026 or the announced 31% from that date. Development land is excluded.
Worked example
Illustrative inputs and their result.
Example inputs
- Disposal date
- 2026-10-06
- This is development land (special rules — unsupported)
- No
- Qualifying gain after costs, losses and exemptions (€)
- 800000
- Earlier qualifying lifetime gains since 2016 (€)
- 500000
- All asset, trading, ownership and working-role conditions verified
- No
Calculated example result
- Entrepreneur CGT
- €264,000.00
- Estimated Relief Saving
- €0.00
How to interpret the result
A profitable estimate can still create a cash shortfall. Read the cost and timing assumptions as well as the headline profit, price or return; the result is a scenario, not a sales forecast.
Keep the scope constant while changing price, volume, supplier cost or time. A lower-sales or higher-cost case helps show whether the decision depends on an optimistic assumption.
Common mistakes to avoid
- Do not confuse markup on cost with margin on selling price.
- Include work that is easy to miss, such as travel, setup, rework and administration, where the model supports it.
- Do not treat tax collected or an unpaid invoice as freely available cash.
Assumptions and sources
Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Rules checked . This date comes from the tool’s review notes and applies only to its documented scope, not to every selectable scenario.
Sources and further information
If your case falls outside this scope, use a more suitable calculator or contact us about an unclear method.