Finance & Irish taxes · Calculator companion · By K Imports
Fund chargeable-event exit tax: practical guide
This guide explains how to use the Count.ie fund chargeable-event exit tax. Estimate one holding’s exit tax and credit for earlier deemed-disposal tax. Follow the inputs, method and worked example below, then compare your own scenario.
Guide written .
Open the Fund chargeable-event exit tax calculatorWhat to prepare
- Have the figures for original acquisition cost (€), value at chargeable event (€) and eligible prior deemed-disposal tax credit (€) ready, from a dated document, with the period (annual, monthly or per transaction) that each input expects.
- Note the date of the transaction, since this model has no year selector and fixed rates may have changed.
- Compare your circumstances with the cited Official rules and guidance before relying on the headline result.
Understand the inputs
The calculation method
Chargeable gain × event-year individual fund rate, less eligible prior deemed-disposal tax credit. Historical 41%; from 2026 38%.
Worked example
Illustrative inputs and their result.
Example inputs
- Original acquisition cost (€)
- 10000
- Value at chargeable event (€)
- 16000
- Eligible prior deemed-disposal tax credit (€)
- 0
- Chargeable-event tax year
- 2026
Calculated example result
- Additional Exit Tax
- €2,280.00
- Calculated Exit Tax
- €2,280.00
How to interpret the result
Rates/conditions reviewed against the linked official sources on 5 October 2026. Distinguish a tax saving, a tax bill, cash received and money remaining: they are not interchangeable. An estimate does not establish eligibility, filing compliance or when a refund will be paid.
Change one input of fund chargeable-event exit tax at a time and record the result; keep a record of the year, date and assumptions so a change in the result can be explained.
Common mistakes to avoid
- Do not mix tax years or apply a newly announced measure to an earlier transaction.
- Avoid counting an allowance, credit, contribution or loss twice.
- Check exclusions and personal circumstances before relying on the headline result.
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 . Baseline rules year: 2026. Reviewed scope: Finance Act 2025 section 37 enacted 38% rate for specified fund and life-policy events on or after 1 January 2026.. This does not verify every selectable year, date or Budget announcement profile.
Sources and further information
If your case falls outside this scope, use a more suitable calculator or contact us about an unclear method.