Capital gains tax Ireland 2026: rates, exemptions, and US expat rules
Ireland charges capital gains tax on the disposal of most assets, and US citizens living in Ireland face a dual reporting obligation to both Irish Revenue and the IRS.
The standard capital gains tax rate in Ireland is 33%, applied to the profit on a disposal – not the full sale price. Each individual receives an annual personal exemption of €1,270, which reduces the taxable gain.
Irish Revenue requires payment before the return is filed: by 15 December for most disposals, or 31 January for December transactions.
US expats in Ireland report the same gain to the IRS on Schedule D and Form 8949, converted to US dollars. Irish CGT paid can generally be claimed as a foreign tax credit on Form 1116 to reduce or eliminate US tax on the same gain.
If you are moving to Ireland from the US, understanding CGT obligations before your first disposal is essential.
What is capital gains tax in Ireland?
CGT in Ireland applies to the gain – not the full sale price – so only the profit above your allowable cost is taxed.
Irish Revenue charges this tax whenever you dispose of a chargeable asset. A disposal includes a sale, a gift, an exchange, or the receipt of insurance compensation.
The taxable amount is the difference between the disposal proceeds and the asset's allowable cost basis. Allowable costs include the original purchase price, stamp duty paid on acquisition, legal fees, and capital improvement expenditure.
Routine maintenance and repairs do not qualify as allowable deductions.
The tax applies to a wide range of assets: property, shares, business assets, foreign currency holdings, cryptocurrency, and personal property above certain value thresholds.
Does Ireland have capital gains tax? Who must pay it?
Even non-residents must pay Irish CGT when they sell Irish land, property, unquoted shares whose value derives mainly from Irish real estate, or assets of a trade they carry on in Ireland through a branch or agency.
Three categories of taxpayers are liable for Irish CGT:
- Irish tax residents who are also Irish-domiciled owe CGT on worldwide gains, including gains from assets located outside Ireland. If you're resident but not Irish-domiciled – the position of most Americans living in Ireland – you're instead taxed on the remittance basis: foreign gains are chargeable to Irish CGT only to the extent the proceeds are brought into Ireland.
- Non-residents disposing of Irish specified assets. Non-residents pay CGT on gains from Irish land, buildings, mineral rights, exploration rights, unquoted shares that derive more than 50% of their value from such assets, and assets used for a trade the non-resident carries on in Ireland through a branch or agency. The non-resident charge does not extend to every Irish-situated asset. It is limited to the specified assets above, as set out in Revenue's Notes for Guidance on section 29 TCA 1997. A non-resident who disposes of Irish-quoted shares or other Irish personal property outside that list generally has no Irish CGT liability on the gain.
- US citizens resident in Ireland. US citizens who are not Irish-domiciled owe Irish CGT on gains from Irish assets and, under the remittance basis, on foreign gains only to the extent the proceeds are brought into Ireland. They separately owe US tax on all worldwide gains to the IRS under citizenship-based taxation.
Non-US citizens selling US real estate face a separate set of FIRPTA withholding and non-resident capital gains tax rules on the US side.
Ireland CGT rate: Standard rate and special rates
The standard Irish CGT rate of 33% applies to most asset disposals, making it one of the higher capital gains rates in the EU.
Irish CGT rates
| Rate | Applies to |
|---|---|
| 33% | Most asset disposals by individuals and companies |
| 10% | Qualifying business asset disposals under Revised Entrepreneur Relief, up to a €1 million lifetime limit for 2025 disposals, rising to €1.5 million for disposals on or after 1 January 2026 |
| 16% / 18% | Disposal of eligible shares in qualifying innovative start-up SMEs under Angel Investor Relief – 16% for individual investors, 18% for investments made via a qualifying partnership |
| 38% exit tax, or 40% CGT | Gains from certain foreign life assurance policies and offshore funds under the separate exit tax regime – reduced from 41% effective 1 January 2026 |
Two points that catch US expats off guard:
- No short-term vs. long-term distinction. Ireland applies 33% regardless of how long you held the asset. The US preferential long-term rate does not have an Irish equivalent.
- No rate change in Budget 2026. Ireland's CGT rate for 2026 remains 33%. The only rate adjustment was the reduction of exit tax on offshore funds and foreign life policies from 41% to 38%.
Ireland CGT annual exemption: What is the capital gains allowance?
The Irish CGT annual exemption is available to every individual each tax year and cannot be carried forward if unused.
Each individual receives an annual personal exemption of €1,270 before CGT is charged on any gain. Ireland's CGT annual exemption amount for 2026 is unchanged from 2025 – it has remained at €1,270 for several years.
This means the first €1,270 of your net chargeable gains in any tax year is completely tax-free.
Married couples and civil partners each receive their own separate €1,270 exemption. The exemption cannot be transferred between spouses, so each person must have their own chargeable gain to use it.
The CGT threshold in Ireland is modest compared to the UK or US equivalents. Strategic timing of disposals across two tax years can double the available exemption on a single asset.
How to calculate your Irish capital gain: Step-by-step
Allowable costs include the original purchase price, stamp duty paid on acquisition, legal fees, and capital improvement costs – but not routine maintenance.
Follow these six steps to calculate your net chargeable gain:
- Determine disposal proceeds. This is the sale price, or market value if the disposal is a gift or transfer to a connected person.
- Deduct allowable acquisition cost. Subtract the original purchase price, converted to euro at the exchange rate on the date of purchase if the asset was acquired in a foreign currency.
- Deduct enhancement expenditure. Capital improvements that added value to the asset – renovations, extensions, structural upgrades – are deductible. Routine repairs and maintenance are not.
- Deduct incidental costs of disposal. Auctioneer fees, solicitor fees, advertising costs, and stamp duty on disposal qualify.
- Subtract the annual personal exemption. Deduct €1,270 from the net gain.
- Apply the 33% rate to the remaining chargeable gain.
Based on a common TFX client scenario
A US citizen living in Dublin sells an investment apartment purchased in 2017 for €320,000. Enhancement expenditure totaled €25,000 for a kitchen renovation.
Incidental costs at acquisition were €12,000 in stamp duty and legal fees. The apartment sells for €430,000, with €8,000 in solicitor and auctioneer fees on disposal.
- Disposal proceeds: €430,000
- Less acquisition cost: €320,000
- Less enhancement: €25,000
- Less incidental acquisition costs: €12,000
- Less disposal costs: €8,000
- Gross gain: €65,000
- Less annual exemption: €1,270
- Chargeable gain: €63,730
- CGT at 33%: €21,031
The same gain must also be reported to the IRS in US dollars on Schedule D and Form 8949, using the EUR/USD exchange rate on the date of sale.
CGT indexation relief in Ireland
Indexation relief is only relevant for the portion of a gain accruing before 2003 on assets acquired before that date – it does not reduce gains on assets bought after January 2003.
Indexation relief allowed taxpayers to inflate the acquisition cost by a multiplier to account for inflation, reducing the taxable gain. Irish Revenue abolished this relief for expenditure incurred on or after 1 January 2003 – the disposal date doesn't matter. If you disposed of the asset after 2003 but incurred the cost before then, you can still index that pre-2003 cost.
For assets acquired before 2003 and disposed of after that date, indexation applies only to the gain accruing up to 31 December 2002. The portion of the gain arising from 1 January 2003 onward receives no inflation adjustment.
Capital gains tax on property in Ireland
When a US expat sells Irish investment property, the gain must be reported to both Irish Revenue and the IRS – often resulting in two separate tax calculations using different cost-basis rules.
Key rules for capital gains tax on property in Ireland:
- Investment property. Taxed at 33% on the gain after allowable deductions. Stamp duty paid on acquisition, legal fees, and capital improvement costs all reduce the taxable gain. Non-resident landlords also face ongoing property tax obligations in Ireland beyond the one-time CGT on disposal.
- Investment property vs. principal private residence. Only investment property and second homes are subject to CGT. Your main home may qualify for full Principal Private Residence relief.
- Stamp duty and legal fees as deductions. Both are allowable costs that reduce the chargeable gain when calculating CGT on a property sale.
- Currency conversion for US expats. The IRS requires you to compute the gain in US dollars, using the exchange rate on the date of each transaction – purchase, improvement, and sale. This can produce a different gain or loss figure than the euro-denominated Irish calculation.
See our guide on capital gains tax on foreign property for the full US reporting mechanics when selling property outside the US.
Principal private residence relief: Avoiding CGT on your Irish home
PPR relief can eliminate your entire Irish CGT liability on a home sale, but partial relief applies if the property was rented out or used for business during part of the ownership period.
A gain on the disposal of a property that has been your only or main residence throughout the entire period of ownership is fully exempt from CGT under Principal Private Residence relief.
Capital gains tax in Ireland on a primary residence is zero when PPR relief applies in full. The exemption covers the dwelling and grounds up to 0.405 hectares, or roughly one acre.
The final 12 months of ownership always qualify as a period of residence, even if you have already moved out. This rule protects sellers who move to a new home before completing the sale.
If the property was rented out or used for business during part of the ownership period, relief is apportioned by time. Only the period of actual occupation as your main home qualifies for the exemption, plus the final 12 months.
See our guide to capital gains tax on the sale of your primary residence for the US Section 121 exclusion, which can exclude up to $250,000 of gain – or $500,000 for married filing jointly.
Capital gains tax in Ireland on shares and investments
Irish residents pay 33% CGT on gains from Irish shares, and on gains from foreign shares if they are Irish-domiciled or bring the proceeds into Ireland, and the four-week bed-and-breakfast rule prevents artificial loss creation through same-period repurchases.
Key rules for shares and investments:
- Irish-quoted shares. Taxed at 33% on the gain, with no distinction between short-term and long-term holding periods.
- Foreign shares held by Irish residents. Gains on directly held foreign shares are taxable at 33%, the same as Irish shares, if you are Irish-domiciled. If you are resident but not Irish-domiciled, those gains are chargeable only to the extent the proceeds are brought into Ireland. Ireland's capital gains tax on stocks listed on foreign exchanges follows the same rules as domestic equities – but foreign investment funds and ETFs are usually different, since most fall under the separate exit tax regime (38% from 1 January 2026) rather than the 33% CGT rate. Check how a holding is structured before assuming which rate applies.
- FIFO identification rules. When you sell part of a holding, Irish Revenue applies first-in, first-out identification – the oldest shares are treated as sold first.
- Four-week bed-and-breakfast rule. Under Section 581 of the Taxes Consolidation Act 1997, if you sell shares at a loss and repurchase the same shares within four weeks, the loss cannot be offset against other gains. It can only be set against a future gain on those reacquired shares. This rule applies to losses only – selling at a gain and repurchasing immediately is permitted.
CGT on foreign property and assets owned by Irish residents
An Irish tax resident who is also Irish-domiciled must declare gains from a US property or foreign investment portfolio to Irish Revenue and pay CGT at 33%, wherever the asset is located. A resident who isn't Irish-domiciled owes CGT on foreign gains only to the extent the proceeds are brought into Ireland.
Irish-domiciled residents owe CGT on gains from assets located anywhere in the world. This includes foreign property, foreign shares, foreign bank accounts where a gain arises, and any other chargeable asset held outside Ireland. Most US citizens in Ireland aren't Irish-domiciled, so the remittance basis applies to them.
Capital gains tax in Ireland on foreign property follows the same calculation as domestic assets once the gain is chargeable: disposal proceeds minus allowable costs, minus the €1,270 annual exemption, taxed at 33%.
If you already paid tax on the same gain in the country where the asset is located, Ireland may grant relief under the relevant double taxation agreement.
The Foreign Tax Credit on Form 1116 serves the same function on the US side – offsetting US tax by the foreign tax already paid on identical income.
Capital gains tax Ireland for non-residents: Specified assets
Non-residents selling Irish property must obtain a CG50 clearance certificate from Irish Revenue before completion, or the purchaser is legally required to withhold 15% of the sale proceeds.
Non-residents are liable for Irish CGT only on disposals of specified assets:
- Irish land and buildings. Any real property located in Ireland.
- Irish mineral rights and exploration rights. Rights related to natural resources in Ireland.
- Unquoted shares deriving more than 50% of value from specified assets. Shares in private companies whose value comes primarily from Irish land, buildings, or mineral rights.
- Assets of an Irish branch or agency trade. Assets used for a trade the non-resident carries on in Ireland through a branch or agency.
- Withholding obligation on the purchaser. If the sale price exceeds €1 million for a house or apartment, or €500,000 for any other asset (including commercial property, land, and specified shares), the purchaser must withhold 15% of the total sale price and remit it to Revenue – unless the seller provides a CG50A clearance certificate before completion.
- Filing obligation for non-resident vendors. Revenue will issue a CG50A only if the vendor is an Irish resident or has already paid any CGT due on the disposal; non-residents typically satisfy this by paying the CGT and filing Form CG1 (or Form 11, if self-assessed) ahead of completion.
US expat dual reporting: Irish CGT and the IRS
A US expat who pays 33% Irish CGT on a property sale can use Form 1116 to credit that Irish tax against their US capital gains liability, often eliminating double taxation entirely.
If you are a US citizen or green card holder, every disposal that triggers Irish CGT also triggers a US reporting obligation. The four key steps:
- Report all worldwide gains on Schedule D and Form 8949. US citizens must report every capital gain regardless of where the asset is located or how much Irish tax was paid.
- Convert the gain to USD. Use the exchange rate on the date of disposal. The EUR/USD conversion can create a different gain or loss figure than the euro-denominated Irish calculation.
- Claim Irish CGT paid as a foreign tax credit on Form 1116. Irish CGT qualifies as a creditable foreign tax. The credit is limited to the US tax attributable to the foreign-source gain, so it may not fully offset US tax in every case.
- Holding period rules differ. Ireland applies a flat 33% rate regardless of how long you held the asset. The US applies preferential long-term capital gains rates of 0%, 15%, or 20% for assets held over 12 months – plus the 3.8% Net Investment Income Tax above $200,000 MAGI for single filers or $250,000 for married filing jointly.
Why the foreign tax credit often eliminates US tax
For most US expats, the 33% rate on Irish capital gains exceeds the US long-term rate, so the foreign tax credit eliminates the US liability on the same gain. Excess credits can be carried forward up to 10 years.
The Foreign Tax Credit and the Foreign Earned Income Exclusion are the two primary US tools for avoiding double taxation. The choice between them depends on your income type and host-country tax rate.
The US-Ireland tax treaty and capital gains
The US-Ireland tax treaty does not exempt US citizens from reporting Irish capital gains to the IRS – it primarily governs which country has primary taxing rights and how credits are allocated.
The US-Ireland income tax treaty preserves each country's right to tax gains on real property located in its territory.
For US citizens, the treaty's saving clause allows the US to tax its citizens on worldwide income as if the treaty did not exist – with the foreign tax credit as the primary relief mechanism.
Treaty benefits must be actively claimed and documented.
US taxpayers taking a treaty-based return position may need to disclose it on Form 8833, depending on the specific provision claimed.
Foreign currency gains and losses on Irish assets
A US expat can owe US tax on a foreign currency gain even if the Irish asset sold at a loss in euro terms, because the IRS measures the gain in US dollars.
When a US person sells an Irish asset, the gain or loss for US tax purposes must be computed entirely in US dollars. Fluctuations in the EUR/USD exchange rate between acquisition and disposal can create or reduce a taxable gain independently of the asset's performance in euros.
Section 988 of the Internal Revenue Code governs foreign currency gains and losses on debt used for a trade, business, or investment property, such as a mortgage on a rental apartment. These gains and losses are generally treated as ordinary income or loss, taxed at your marginal rate rather than the preferential long-term capital gains rate.
A mortgage on the home you actually live in works differently. Under IRC Section 988(e) and Revenue Ruling 90-79, it isn't a Section 988 transaction, so the older, pre-1986 rules apply instead.
Under those rules, any gain on repaying the mortgage is taxable, but any loss is a nondeductible personal loss. How the gain is characterized isn't settled by the ruling itself, so confirm the correct treatment with a tax professional.
Three separate calculations on one sale
A US expat selling a Dublin apartment may face three distinct tax computations:
- The Irish CGT in euros
- The US capital gain in dollars on the property itself
- A potential Section 988 ordinary gain or loss on an investment-property mortgage repaid at closing, while a personal-residence mortgage follows the pre-1986 rules instead
FATCA, FBAR, and Irish asset disclosure for US expats
US expats holding Irish investment accounts or property proceeds in Irish bank accounts may trigger both FBAR and FATCA reporting obligations entirely separate from their CGT filing.
Key disclosure requirements:
- FBAR filing requirement. If the aggregate value of all your foreign financial accounts exceeds $10,000 at any point during the year, you must file FinCEN Form 114 by April 15, 2026, with an automatic extension to October 15, 2026.
- FATCA Form 8938 reporting. US expats living abroad must report specified foreign financial assets on Form 8938 if they exceed $200,000 at year-end or $300,000 at any time during the year for single filers – or $400,000/$600,000 for married filing jointly.
- Interaction with Irish CGT reporting. Filing an Irish CGT return does not satisfy FBAR or FATCA requirements. These are separate US disclosure obligations that apply to the accounts holding the proceeds, not to the capital gain itself.
- Penalties for non-disclosure. Non-willful FBAR violations carry penalties up to $16,536 per report. Willful violations carry penalties up to the greater of $165,353 or 50% of the account balance per violation.
CGT exemptions in Ireland: What gains are tax-free?
Entrepreneur Relief in Ireland can reduce the CGT rate on qualifying business asset disposals to 10% – with a lifetime limit of €1.5 million for disposals from 1 January 2026.
The following gains are fully or partially exempt from Irish CGT:
Full exemptions
- Principal Private Residence relief. Full exemption on the sale of your main home, subject to ownership and occupation conditions.
- Transfers between spouses or civil partners. No CGT on transfers between married couples or civil partners.
- Lottery and betting winnings. Exempt from CGT.
- Compensation for personal injury. Exempt from CGT.
- Government securities. Irish gilts and certain government bonds are exempt.
Reduced-rate reliefs for business owners and investors
- Revised Entrepreneur Relief. A reduced 10% CGT rate applies on qualifying business asset disposals up to a lifetime limit of €1.5 million – increased from €1 million for disposals on or after 1 January 2026.
- Retirement Relief. Business owners aged 55 and over may qualify for full CGT relief when transferring qualifying business assets to a child, up to €10 million for ages 55–69.
- Angel Investor Relief. Commenced 1 March 2025. A reduced CGT rate of 16% for individual investors – or 18% for investments via qualifying partnerships – on the disposal of eligible shares in qualifying innovative start-up SMEs.
Each capital gains exemption in Ireland has specific qualifying conditions that must be met. Relief is not automatic – you must claim it on your return and retain documentation supporting your eligibility.
How to avoid capital gains tax in Ireland: Legal strategies
Splitting a disposal across two tax years – selling part of an asset before 31 December and the remainder after 1 January – can double the annual exemption available against the gain.
Five strategies to reduce or eliminate Irish CGT legally:
- Maximize the annual personal exemption each year. Use the €1,270 exemption by realizing gains each tax year rather than accumulating them into one large disposal.
- Transfer assets to a spouse to use their exemption. Transfers between spouses are CGT-free, and each spouse has their own €1,270 annual exemption.
- Time disposals across two tax years. If you dispose of part of an asset before 31 December and the remainder after 1 January, you can use two years of annual exemptions against the total gain.
- Claim all allowable costs and enhancement expenditure. Every qualifying cost reduces the chargeable gain. Many sellers undercount allowable deductions, particularly stamp duty, legal fees, and capital improvement receipts.
- Check PPR relief eligibility before selling a property. If the property was your main home for any part of the ownership period, partial PPR relief may apply – and the final 12 months always qualify.
Non-residents looking to reduce capital gains tax in Ireland should focus on the CG50 clearance process, claiming all allowable costs, and verifying whether a double taxation agreement reduces the effective rate.
CGT filing deadlines and payment dates in Ireland
Irish CGT must be paid before the return is filed – missing the 15 December payment deadline triggers interest charges even if the return is submitted on time.
Table 2 – Irish CGT payment and filing deadlines
| Period | Disposals | Payment deadline |
|---|---|---|
| Initial period | 1 January – 30 November | 15 December of the same year |
| Later period | 1 December – 31 December | 31 January of the following year |
| Return filing | All disposals in the tax year | 31 October of the following year. Form 11 filers who both file and pay through the Revenue Online Service (ROS) get an extension that Revenue sets each year, typically in mid-November – Form CG1 is paper-only and has no such extension. |
Payment and filing are two separate dates. Payment is due in December or January, depending on when the disposal occurred. The return is not due until the following October.
Interest charges accrue from the payment deadline on any unpaid CGT, even if you file the return on time. Late filing also triggers penalties.
How to file a CGT return in Ireland: Forms and process
Non-residents selling Irish property must file a CGT return using Form CG1 and should apply for a CG50 clearance certificate before the sale completes to avoid purchaser withholding.
Five steps to filing your Irish CGT return:
- Self-assessed taxpayers file via Form 11. If you are registered for self-assessment, your CGT is reported as part of your annual income tax return on Form 11, submitted through Revenue Online Service.
- Non-self-assessed individuals use Form 12 or Form CG1. PAYE workers with a capital gain but no self-assessment obligation can report CGT on the paper version of Form 12 – CGT can't be reported on the online eForm 12. The CGT form in Ireland for standalone capital gains reporting is Form CG1.
- Use Form CG1 if you don't otherwise file a return. Form CG1 is the standalone CGT return for anyone – resident or non-resident – who isn't already filing a Form 11 or Form 12 for the year. Non-resident vendors typically use it for this reason, but residency isn't what determines eligibility to file it.
- Payment is made via Revenue Online Service or myAccount. CGT is paid electronically before the return deadline. You will need a PPS number and ROS or myAccount access.
- Retain supporting documentation for six years. Revenue may request evidence of acquisition cost, enhancement expenditure, disposal proceeds, and any reliefs claimed.
Frequently asked questions
Yes. Ireland charges CGT at a standard rate of 33% on gains from the disposal of most chargeable assets, including property, shares, and business assets. Each individual receives an annual exemption of €1,270.
The standard rate is 33%. A reduced 10% rate applies under Entrepreneur Relief for qualifying business disposals, up to a €1 million lifetime limit for 2025 disposals, or €1.5 million for disposals on or after 1 January 2026. Angel Investor Relief reduces the rate to 16% for individual investors, or 18% for investments made via a qualifying partnership, on eligible shares in qualifying innovative start-up SMEs. Offshore funds and certain foreign life policies are taxed at 38% under the separate exit tax regime, not CGT.
The annual personal exemption is €1,270 per individual for both 2025 and 2026. Married couples each receive their own €1,270, for a combined €2,540. The CGT threshold in Ireland cannot be carried forward if unused.
Yes, on specified assets – primarily Irish land, buildings, mineral rights, and unquoted shares deriving more than 50% of value from such assets, as well as assets used for a trade carried on in Ireland through a branch or agency. The rate is 33%, and a CG50A clearance certificate is required to avoid 15% purchaser withholding.
Principal Private Residence relief fully exempts the gain if the property was your only or main residence throughout the ownership period. Partial relief applies if it was rented out or used for business during part of that time. The final 12 months always qualify as a period of residence.
US citizens must report the same gain on Schedule D and Form 8949, converted to USD. Irish CGT paid can be claimed as a foreign tax credit on Form 1116. Since Ireland's 33% rate typically exceeds US long-term capital gains rates, the credit often eliminates the US liability entirely.
The CGT return is due by 31 October of the year after disposal. That deadline moves to mid-November only if you're filing a self-assessed Form 11 and both filing and paying through the Revenue Online Service (ROS); Form CG1, the standalone return most non-resident vendors use, is paper-only and stays due on 31 October.
Yes, for directly held shares. Irish shares are taxed at 33%, as are foreign shares held by Irish-domiciled residents. Residents who aren't Irish-domiciled pay CGT on foreign shares only when the proceeds are brought into Ireland. Long-term holdings get no preferential rate.
Foreign investment funds and ETFs are usually taxed under the separate exit tax regime instead. The FIFO rule determines which shares are sold first, and the four-week bed-and-breakfast rule prevents artificial loss crystallization through immediate repurchases.
US expats behind on IRS filings may qualify for the Streamlined Foreign Offshore Procedures, which allow penalty-free catch-up on three years of returns and six years of FBARs. You may also deduct up to $3,000 in capital losses per year against ordinary income, or $1,500 if married filing separately, and carry any unused amount forward. IRS Topic 409.
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