Capital expenditure that enhanced the value of the asset (not maintenance).
CGT Payable to Revenue
€16,080.90
Key information about CGT for Irish taxpayers
What is Capital Gains Tax in Ireland?
Capital Gains Tax (CGT) is charged at 33% on gains made from the disposal of assets such as property, shares, land, and other investments. It applies to Irish residents on worldwide gains and to non-residents on Irish-situ assets. Revenue administers CGT under the Taxes Consolidation Act 1997.
What is the annual exemption?
Each individual is entitled to an annual exemption of €1,270.00. Only gains above this threshold are subject to the 33% CGT rate. This exemption applies per person, per tax year, and cannot be carried forward.
Entrepreneur Relief
A reduced CGT rate of 10% applies to qualifying business disposals under Entrepreneur Relief, up to a lifetime limit of €1 million in chargeable gains. The business must have been owned for at least 3 years.
Principal Private Residence Relief
Gains on the sale of your principal private residence are generally exempt from CGT, provided it has been your main home throughout the period of ownership. Partial relief may apply if the property was rented out for a portion of the ownership period.
Revenue Aligned: Based on current Irish CGT rates. For complex disposals, Entrepreneur Relief, or retirement relief, consult a qualified tax adviser or chartered accountant.
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