Irish Capital Gains Tax (33%), DIRT & ETF Deemed Disposal (41% Exit Tax) Calculator
Calculate Irish Capital Gains Tax (33% with €1,270 exemption), deposit DIRT (33%), and 8-year ETF Deemed Disposal (41% Exit Tax vs direct equities comparison).
Calculate Irish Capital Gains Tax (33% with €1,270 exemption), deposit DIRT (33%), and 8-year ETF Deemed Disposal (41% Exit Tax vs direct equities comparison).
Calculate Irish Capital Gains Tax (33% with €1,270 exemption), deposit DIRT (33%), and 8-year ETF Deemed Disposal (41% Exit Tax vs direct equities comparison). Calculate exact, penny-accurate projections compliant with 2026 Revenue Commissioners • DSP • Central Bank of Ireland standards using Calconova's deterministic IEEE-754 (Decimal.js) calculation engine with instant breakdowns.
Revenue Ireland capital gains & deposit tax rates
CGT\ Payable = \max(0, Gain - Expenses - Losses - €1,270) \times 33\% \\
DIRT\ Tax = Interest_{Gross} \times 33\% \\
ETF\ Deemed\ Disposal\ (Year\ 8) = (Value_{Year\ 8} - Cost) \times 41\% \quad (\text{No €1,270 Exemption})Under Irish Tax Consolidation Act (TCA 1997), Capital Gains Tax (CGT) is charged at 33% after deducting allowable transaction costs and an annual personal exemption of €1,270. DIRT on deposit interest is 33%. For UCITS ETFs and funds, Exit Tax is charged at 41% on distributions and at an obligatory 8-year Deemed Disposal interval with no €1,270 exemption and no loss offsetting.
All calculations, amortizations, and scenario projections displayed on this page are strictly for informational and educational purposes. Nothing herein constitutes investment, financial, tax, or legal advice. Actual Central Bank of Ireland mortgage caps, Revenue PAYE/USC/PRSI rules, and lender criteria may vary. Calconova explicitly disclaims all liability for any decisions taken based upon these calculations. Consult a qualified financial advisor, CPA, or Irish Revenue documentation prior to executing financial commitments.
No. The €1,270 annual CGT exemption is 'use it or lose it'. It applies exclusively to net gains realized in that tax year and cannot be carried forward to future years or transferred between spouses.
Under Section 747E TCA, an unrealised deemed disposal occurs every 8 years from the date of purchase of an EU UCITS ETF. The investor must pay 41% Exit Tax on unrealized growth up to that date, even if not a single share was sold. The cost base then resets for the next 8-year cycle.
Revised Entrepreneur Relief reduces the CGT rate from 33% to 10% on qualifying business asset gains up to a lifetime ceiling of €1,000,000 for entrepreneurs who own at least 5% and have actively worked for the business.
Individuals aged 65 or older whose total annual income is below the exemption limit (€18,000 single / €36,000 married), or individuals who are permanently incapacitated, can file Form DE1 with their financial institution to receive interest gross without DIRT.
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