How much capital gains tax do I pay on shares in Ireland?

The standard rate is 33% on the chargeable gain, after deducting the annual personal exemption of EUR 1,270. The exemption applies once per person per year, it cannot be transferred to a spouse and it cannot be carried forward. Losses on other disposals are deducted before the exemption. This is not tax advice.

When do I have to pay?

Payment runs on two windows. For disposals from 1 January to 30 November, tax is due by 15 December of the same year. For disposals in December, it is due by 31 January of the following year. The return itself is filed separately, on Form CG1 or in your Form 11. Missing the payment window creates interest even if the return is on time.

Is crypto taxed the same way as shares?

For an individual holding crypto as an investment, yes: a disposal is within CGT at 33% after the EUR 1,270 exemption, and swapping one coin for another counts as a disposal. Revenue applies normal share-identification rules, so first-in first-out matters when you have bought in tranches. Mining and staking rewards are generally income rather than a capital gain.

Yes. Allowable losses on assets within the CGT regime are set against chargeable gains in the same year, and any unused loss carries forward indefinitely. Order matters: losses come off before the EUR 1,270 exemption, so a year with large losses can leave the exemption unused. Keep your broker statements as evidence.

Free tool

Capital Gains Tax Calculator 2026

Enter your purchase cost and sale proceeds to work out your Irish CGT: 33% on the gain above the EUR 1,270 annual exemption. Watch the ETF tab: Irish and EU UCITS funds sit outside CGT, at 41% exit tax with a deemed disposal every eight years.

Total purchase cost (€)

Total sale proceeds (€)

Annual exemption still available (€)

This tool is for information and guidance only. It applies the statutory treatment for individuals: CGT at 33% on shares and crypto after the annual personal exemption of EUR 1,270, and exit tax at 41% with no exemption on Irish and EU UCITS funds and ETFs. It ignores losses brought forward, share-identification rules, dealing costs, stamp duty on Irish share purchases and your wider tax position. This is not tax advice and does not replace a professional opinion. Rules can change. When in doubt, check Revenue or speak to a qualified adviser.

The principle: 33% above EUR 1,270

In Ireland, a gain on a chargeable asset is taxed at 33%. Before the rate applies you deduct your annual personal exemption of EUR 1,270, which is per person, cannot be transferred to a spouse and cannot be carried forward to another year. Allowable losses are deducted before the exemption, so a loss-heavy year often leaves the exemption unused.

Firms are supervised by the Central Bank of Ireland, and tax is administered by Revenue.

Shares held directly are within CGT: 33% on the gain after the exemption. Share-identification rules decide which cost you match against a sale when you have bought in tranches, so a series of buys does not collapse into a single average price. Stamp duty paid on the purchase of Irish shares forms part of your cost.

ETFs and funds: a different regime entirely

This is the trap that catches most new investors. Irish and other EU UCITS funds and ETFs are outside CGT. They are taxed under exit tax at 41% on the gain, with no annual exemption, and a deemed disposal every eight years means tax can fall due while you still hold the units. Losses inside that regime are not available against your other gains. Two portfolios with the same return can therefore be taxed very differently depending on the wrapper.

Dividends

Dividends are separate from CGT: they are taxable as income, at your marginal rate, with USC and PRSI as they apply to you. Foreign dividends may arrive after withholding tax at source, and a double-tax treaty may allow relief. Keep the broker's annual statement, which sets out gross dividends and tax withheld.

What about crypto?

Crypto held as an investment is within CGT at 33% after the EUR 1,270 exemption. A swap between two coins is a disposal, not a neutral event, which surprises many holders. Mining and staking rewards are generally income when received, and the later sale is a separate CGT event.

Paying and filing

Payment runs on two windows: disposals from 1 January to 30 November are paid by 15 December of the same year, and December disposals by 31 January of the following year. The return is filed separately, on Form CG1 or within your Form 11. This content is for information only and is not investment or tax advice.

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Frequently asked questions

How much capital gains tax do I pay on shares in Ireland?: The standard rate is 33% on the chargeable gain, after deducting the annual personal exemption of EUR 1,270. The exemption applies once per person per year, it cannot be transferred to a spouse and it cannot be carried forward. Losses on other disposals are deducted before the exemption. This is not tax advice.
Why are ETFs taxed differently?: Irish and other EU UCITS funds, including most ETFs sold to Irish investors, are outside the CGT regime. They are taxed under exit tax at 41% on the gain, with no annual exemption, and a deemed disposal every eight years means you can owe tax without having sold. Losses on those funds are not available against other gains, so the two regimes should never be mixed in one calculation.
When do I have to pay?: Payment runs on two windows. For disposals from 1 January to 30 November, tax is due by 15 December of the same year. For disposals in December, it is due by 31 January of the following year. The return itself is filed separately, on Form CG1 or in your Form 11. Missing the payment window creates interest even if the return is on time.
Is crypto taxed the same way as shares?: For an individual holding crypto as an investment, yes: a disposal is within CGT at 33% after the EUR 1,270 exemption, and swapping one coin for another counts as a disposal. Revenue applies normal share-identification rules, so first-in first-out matters when you have bought in tranches. Mining and staking rewards are generally income rather than a capital gain.
Can I use my losses?: Yes. Allowable losses on assets within the CGT regime are set against chargeable gains in the same year, and any unused loss carries forward indefinitely. Order matters: losses come off before the EUR 1,270 exemption, so a year with large losses can leave the exemption unused. Keep your broker statements as evidence.