Capital Gains Tax Calculator (CGT)
Capital Gains Tax calculations based on tax year 2024.
Sale Proceeds:
Sales Fees & Costs:
Net Sales of Proceeds:
Cost Price:
Purchase Fees & Costs:
Total Cost of Asset:
Net Profit:
Less Personal Exemption:
Net Taxable Gain:
CGT Liability @ 33%:
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Rate of CGT
There are other rates for specific types of gains. These rates are:
10% for gains on sales that qualify for Entrepreneur Relief
12.5% for gains from venture capital funds for companies
15% for gains from venture capital funds for individuals and partnerships
40% for gains from foreign life policies and foreign investment products
Venture capital is money that is invested in a start-up company or small business.
Tax Payment Dates
The tax due is payable on the following dates –
15 December – Each year for assets sold/disposed during the preceding 1 January to 30 November (Initial Period).
Click Here to down your CGT Payslip A for the Initial Period (1 January to 30 November)
31 January – Each year for assets sold/disposed during the preceding December (Later Period).
Click Here to down your CGT Payslip B for the Later Period (December)
Tax Return Date
Your tax return for the tax year in which an asset was sold must be sent to the Revenue by 31 October following the end of the tax year.
If you miss this date you will be charged a penalty along with the tax due. This applies even if you actually paid the tax on time but were late sending in your tax form.