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Professional Irish Financial Analysis • 2026
Generated On
22 July 2026
Note: This report is an estimate based on current Irish Revenue tax bands and provided inputs. For official tax advice, please consult a qualified professional or visit Revenue.ie.
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CGT CalculatorIf you sell shares — including RSU shares after vesting — Capital Gains Tax (CGT) at 33% applies on gains above €1,270. Use the Equity Management tool to model your vest + sale scenario before you sell.
The CGT calculation: Gain = Sale Proceeds − Cost Basis − Allowable Costs. Your cost basis depends on how you acquired the shares:
| Share type | Cost basis |
|---|---|
| RSU (after vest) | Vesting value — already taxed as income |
| Purchased shares | Purchase price + broker fees |
| ESPP shares | Purchase price (discount already taxed as income) |
Example: Sell RSU shares for €10,000, vesting value €7,000. Gain = €3,000. After €1,270 exemption, CGT on €1,730 at 33% = ~€571.
Revenue uses First-In, First-Out (FIFO) matching: earliest acquired shares sold first. Earlier vesting tranches typically have lower cost bases, so FIFO can produce larger gains.
Use the Equity Management tool to model "sell now" vs "sell later" across different vesting batches.
| Disposal period | Payment due |
|---|---|
| 1 Jan – 30 Nov | 15 December of same year |
| 1 Dec – 31 Dec | 31 January following year |
Late payment interest: 0.0274%/day (~10%/year). Use the Equity Management tool for an estimate before the deadline.
| Document | Why it matters |
|---|---|
| Vesting statement | Establishes cost basis for RSU shares |
| Trade confirmation | Records sale price, fees, and date |
| Payslip (vest month) | Shows PAYE/USC/PRSI already paid on vesting |
| Gain/loss tracker | Tracks year-wide gains against €1,270 exemption |
Check the Tax Calendar for upcoming filing deadlines.