Ireland CGT & Deemed Disposal ETF Calculator
Calculate 33% Capital Gains Tax (CGT) and track the 41% ETF 8-Year Deemed Disposal exit tax.
Understanding Irish Capital Taxes (CGT vs ETF Deemed Disposal)
Investing in Ireland carries distinct tax treatments depending on whether you hold individual stocks or ETFs.
1. Standard Capital Gains Tax (CGT)
Gains from individual shares, crypto, or property sales attract 33% CGT. Every individual gets a €1,270 tax-free allowance per calendar year.
2. The 8-Year Deemed Disposal ETF Rule
ETFs fall under the offshore fund regime. They are subject to a 41% exit tax and the 8-Year Deemed Disposal rule, forcing tax payment every 8 years even without selling.
Frequently Asked Questions
What is the Capital Gains Tax (CGT) rate in Ireland?+
Capital Gains Tax in Ireland is 33% on gains above the €1,270 annual exemption.
How does 8-Year Deemed Disposal work for ETFs in Ireland?+
ETFs attract 41% tax on unrealised gains every 8 years from purchase date.