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CGT Due
€4,554
Net Proceeds
€133,446
Eff. Rate
3.0%
Calculate Capital Gains Tax on property sales. Supports PPR relief, enhancement deductions, letting periods, and CGT optimisation.
CGT Due
€4,554
Net proceeds: €133,446 · Gain: €138,000 · Rate: 33%
PPR Exempt
€124,200
Effective Rate
3%
Hold vs Sell Now
Selling now is €4,500 — 3% growth may not offset CGT
Optimisation Tips
PPR relief exempts €124,200 of your gain — 8/10 years occupation
CGT Rate Comparison
Your effective rate is 3%. Development land pre-2011 was taxed at 40%.
Payment & Filing
CGT Guide
Calculating Your Gain
Gain = Sale Price − Purchase Price − Enhancement Costs − Legal/Agent Fees. PPR relief proportionally exempts gain based on occupation years vs ownership years.
Filing & Payment
CGT is due within 3 months of disposal (December 15 for Nov/Dec sales). File via Revenue myAccount. Interest accrues daily on late payments at 0.0273%.
Planning Opportunities
Consider timing: spreading disposals across tax years, using capital losses, and maximising PPR relief periods. Entrepreneurial relief (10%) available for qualifying business assets.
Frequently Asked Questions
33% for most assets. Entrepreneurial relief reduces to 10% (€1M lifetime limit). Development land pre-2011 was 40%.
Principal Private Residence relief exempts the gain proportionally to years lived vs years owned. The last 12 months count as occupation even if vacant.
Yes — capital enhancements (extension, rewiring, new kitchen) reduce the gain. General maintenance is not deductible for CGT purposes.
For properties bought before 2003, the cost can be indexed to 2003 values using Revenue multipliers, reducing the taxable gain.
Within 3 months of the sale date (December 15 for disposals in Nov/Dec). File via Revenue myAccount — ROS.
Capital losses can be carried forward indefinitely. Use our calculator to apply brought-forward losses to current gains.
10% CGT on qualifying business disposals up to €1M lifetime. Requires the asset to be held for 3+ years and you to be a qualifying individual.
Over 55? Selling a farm/business asset may qualify for full or partial CGT exemption. Limits apply based on asset value.
Letting periods reduce PPR relief proportionally. The letting exemption (up to €1M) can offset some of the reduction.
Farmers reinvesting sale proceeds into new farmland can defer CGT. Other reinvestment reliefs exist for specific scenarios.
Scenario-based suggestions to help you validate your result and explore the next decision point.