IE
Loading Tools
Loading Tools
This is a planning guide for share sales, including RSU shares after vesting. It focuses on the “what changes when you sell” layer: cost basis, exemption, timing, and the evidence you need to reconcile later.
A simple planning view is: gain = sale proceeds minus cost basis (acquisition value), adjusted for allowable costs. If you have multiple lots, the matching rules can matter.
For RSU shares, a common planning assumption is to treat the vesting value as the cost basis for future sales, because vesting was treated as income at that value.
Ireland has an annual CGT exemption (annual exempt amount). Your net gains for the year above that exemption may be within scope for CGT. Other disposals in the same year can change whether a small share sale becomes taxable.
For planning, it is often helpful to track “other gains this year” alongside RSU sales.
Payment dates depend on the disposal period. A common planning reference is that gains in the year up to late November are often paid around mid-December, and gains from December disposals are often paid around late January.
Treat these as planning prompts only and confirm current-year Revenue guidance, especially if you have multiple disposals or complex situations.
| Vesting statement | Supports cost basis for RSU shares |
| Trade confirmations | Supports proceeds, fees, and dates |
| Your gain tracker | Keeps “other gains this year” visible |
It can be small, but it is still a disposal record. If the sale price differs from vesting value due to timing, fees, or FX, a gain or loss can exist.
It provides a simplified scenario estimate. Your actual CGT position depends on your year-wide gains and the details in your broker and vesting records.
Use the Equity Management tool to model “sell now” versus “sell later at a higher price” and compare the difference in estimated post-vesting gains.