See what you owe Revenue

Capital Gains Tax is a tax on the profit (gain) you make when you sell or dispose of an asset that has increased in value. In Ireland, the standard CGT rate is 33% on gains from shares, stocks, and most investments. Irish residents must report gains to Revenue and may need to file a CG1 form with their annual tax return.

The current Capital Gains Tax rate in Ireland is 33% for most assets including stocks, shares, and property. This rate applies after you deduct the annual exemption of €1,270 per person. ETFs domiciled in Ireland or the EU are subject to Exit Tax instead: 38% for disposals on or after 1 January 2026, and 41% for disposals up to 31 December 2025.

Each individual in Ireland has an annual CGT exemption of €1,270. This means you only pay CGT on gains above this threshold. The exemption applies per person, per tax year. Note: This exemption does NOT apply to Exit Tax on Irish/EU domiciled ETFs.

Exit Tax applies to gains from Irish and EU-domiciled ETFs (exchange-traded funds). The rate is 38% for disposals on or after 1 January 2026 and 41% for disposals up to 31 December 2025 — it is the date you sold that decides the rate, not the date you file. Unlike CGT, Exit Tax has no annual exemption (the €1,270 doesn't apply), losses cannot offset gains, and you must file a Form 11 (not just CG1) to declare it. US-domiciled ETFs are treated as shares and subject to the standard 33% CGT rate instead.

FIFO (First In, First Out) is the method required by Irish Revenue to calculate capital gains. When you sell shares, FIFO assumes you sell the oldest shares first. This affects your gain calculation because older shares may have a different cost basis than recently purchased shares.

Irish CGT has two payment periods: gains from January to November are due by December 15th of the same year (Period 1), and gains from December are due by January 31st of the following year (Period 2). The CG1 form must be submitted with your annual tax return by October 31st (or mid-November if filing online). See our complete guide to CGT deadlines for more details.

The four-week rule (also called the "bed and breakfasting" rule) is in section 581 TCA 1997. If you sell shares at a loss and buy back shares of the same class within four weeks, the loss is NOT disallowed — it is ring-fenced. It can only be set against a gain on a later disposal of those repurchased shares, rather than against your other gains. A separate part of the same section reverses FIFO where shares are sold within four weeks of being bought.

Yes, for CGT on stocks and shares, you can offset capital losses against capital gains in the same year, or carry forward unused losses to future years. However, losses from assets subject to Exit Tax (Irish/EU ETFs) cannot offset gains from other assets.

The CG1 form is the Irish Revenue form used to declare capital gains and losses from stocks and shares. You must include it with your annual tax return if you made taxable disposals during the year. Vantanomic's export reports help you prepare the information needed for your CG1 form.

Yes. If you hold Irish or EU-domiciled ETFs subject to Exit Tax (41% for 2025 disposals, 38% from 2026), you must file a Form 11 (self-assessment tax return) to declare your gains—even if you have no other self-employment income. The CG1 form alone is not sufficient for Exit Tax. Form 11 is filed through ROS (Revenue Online Service) by October 31st, or mid-November if paying and filing online.

Vantanomic supports CSV imports from major brokers including Degiro, Interactive Brokers, Trading 212, Revolut, and more. Our smart parser auto-detects your broker format and maps columns automatically. You can also manually map columns if needed.

Yes. Importing your transactions, running the FIFO calculation, tracking your portfolio and exporting your reports are all free today, with no card required. We provide estimates only—please consult a tax professional for official tax advice.