Ireland · Capital gains tax on property
Ireland Capital Gains Tax on Property Calculator 2026
Capital gains tax on property in Ireland is 33% of the gain in 2026, after the €1,270 personal exemption per individual and any Principal Private Residence relief for years the property was your home. On a €150,000 gain on a second property the estimated tax is €49,081, payable by 15 December for a sale between January and November.
Estimate the capital gains tax when you sell a house or apartment in Ireland: a main home, second home, rental or inherited property. The 33 per cent rate, the personal exemption, Principal Private Residence relief, indexation for older purchases and the payment dates are built in.
About 32.7% of your €150,000 gain. You keep roughly €100,919.
How we got this
| Sale price | €400,000 |
| Less purchase price and buying costs | −€250,000 |
| of which indexation relief | €0 |
| Less selling costs and enhancement | −€0 |
| Gain | €150,000 |
| Less Principal Private Residence relief | −€0 |
| Less personal exemption | −€1,270 |
| Taxable gain | €148,730 |
| Estimated CGT at 33% | €49,081 |
Pay by 15 December for a sale completing between 1 January and 30 November, or by 31 January of the following year for a sale in December. File the return by 31 October of the year after the sale.
This is an estimate for general information only, not tax, legal or financial advice. Tax rules are complex and depend on your circumstances, and figures may not reflect the latest changes. Confirm your position with Revenue or a qualified tax adviser before acting. The terms of use set out the limits of this estimate and of our liability.
Your figures are worked out in your browser. They are not sent to us or stored.
How is capital gains tax on property calculated in Ireland?
The tax is charged on the chargeable gain, not the sale price. The gain is what the property sold for, less what was paid for it, less the allowable costs of buying and selling (solicitor's and auctioneer's fees, stamp duty) and any enhancement expenditure that added value. Each individual deducts the personal exemption of €1,270, and the remainder is taxed at 33%.
How does Principal Private Residence relief work?
Where the property was your only or main residence for the whole period of ownership, the gain is exempt. Where it was your home for part of the time, the exempt fraction is the years occupied plus the final 12 months, divided by the years owned. Certain absences count as occupation, including up to four years where an employer required you to live elsewhere and any period working wholly outside the State. The relief covers the house and up to one acre of grounds, and excludes development value.
What is indexation relief and who still gets it?
Costs incurred up to 31 December 2002 are multiplied by Revenue's inflation factor for the year of the expenditure. The multipliers run from 1.049 for 2002 to 7.528 for 1974/75 and earlier. Costs from 2003 onwards are not indexed. The calculator applies the multiplier to the purchase price and buying costs when the year bought is 2002 or earlier.
When is the tax paid?
A sale completing between 1 January and 30 November must be paid for by 15 December of the same year. A sale in December must be paid for by 31 January of the following year. The return is filed separately, on Form CG1 or on Form 11 for those who file an income tax return, by 31 October of the year after the sale.
Indexation multipliers for disposals from 2004
| Year the cost was incurred | Multiplier |
|---|---|
| 1974/75 | 7.528 |
| 1975/76 | 6.080 |
| 1976/77 | 5.238 |
| 1977/78 | 4.490 |
| 1978/79 | 4.148 |
| 1979/80 | 3.742 |
| 1980/81 | 3.240 |
| 1981/82 | 2.678 |
| 1982/83 | 2.253 |
| 1983/84 | 2.003 |
| 1984/85 | 1.819 |
| 1985/86 | 1.713 |
| 1986/87 | 1.637 |
| 1987/88 | 1.583 |
| 1988/89 | 1.553 |
| 1989/90 | 1.503 |
| 1990/91 | 1.442 |
| 1991/92 | 1.406 |
| 1992/93 | 1.356 |
| 1993/94 | 1.331 |
| 1994/95 | 1.309 |
| 1995/96 | 1.277 |
| 1996/97 | 1.251 |
| 1997/98 | 1.232 |
| 1998/99 | 1.212 |
| 1999/00 | 1.193 |
| 2000/01 | 1.144 |
| 2001 | 1.087 |
| 2002 | 1.049 |
| 2003 and later | 1.000 |
What are the Irish property CGT figures for 2026?
- The Irish capital gains tax rate is 33% for most gains in 2026.Source: Revenue, CGT on the disposal of an asset.
- Each individual has a CGT personal exemption of €1,270 a year, which cannot be transferred to a spouse.Source: Revenue.
- The last 12 months of ownership of a Principal Private Residence count as occupation for the relief.Source: Revenue, PPR relief.
- Indexation relief applies only to costs incurred up to 31 December 2002; a 1990/91 purchase is multiplied by 1.442.Source: Revenue, Indexation relief.
- CGT on a sale between 1 January and 30 November is due by 15 December of the same year; a December sale is due by 31 January.Source: Revenue, When and how do you pay and file CGT.
Irish property CGT: common questions
How much is capital gains tax on property in Ireland?
Capital gains tax is charged at 33% on the gain: the sale price less the purchase price, the costs of buying and selling, and enhancement expenditure. The first €1,270 of gains in a year is exempt for each individual. On a €150,000 gain on a second property, the estimated tax is about €49,081.
Do I pay capital gains tax when I sell my home in Ireland?
Usually not. Principal Private Residence relief exempts the gain for the period a house was your main residence, and the last 12 months of ownership always count as occupation. If you lived there for the whole period, and the grounds are within one acre, the sale is normally free of tax. Development value is excluded from the relief.
What is the CGT personal exemption in Ireland?
Each individual can make €1,270 of gains in a tax year free of capital gains tax. It applies per person and cannot be transferred to a spouse or civil partner, so a jointly owned property gives each owner their own exemption on their share.
What is indexation relief?
For costs incurred up to 31 December 2002, the cost is multiplied by an inflation factor for the year it was incurred before the gain is worked out. A house bought in 1990, for example, has its cost multiplied by 1.442. No indexation applies to costs from 2003 onwards.
When do I have to pay capital gains tax in Ireland?
For a sale completing between 1 January and 30 November, the tax is due by 15 December of the same year. For a sale in December, it is due by 31 January of the following year. The return, on Form CG1 or Form 11, is due by 31 October of the year after the sale.