Calculate Irish Capital Gains Tax (33% with €1,270 exemption), deposit DIRT (33%), and 8-year ETF Deemed Disposal (41% Exit Tax vs direct equities comparison).
Revenue Ireland capital gains & deposit tax rates
CGT\ Payable = \max(0, Gain - Expenses - Losses - €1,270) \times 33\% \\
DIRT\ Tax = Interest_{Gross} \times 33\% \\
ETF\ Deemed\ Disposal\ (Year\ 8) = (Value_{Year\ 8} - Cost) \times 41\% \quad (\text{No €1,270 Exemption})Under Irish Tax Consolidation Act (TCA 1997), Capital Gains Tax (CGT) is charged at 33% after deducting allowable transaction costs and an annual personal exemption of €1,270. DIRT on deposit interest is 33%. For UCITS ETFs and funds, Exit Tax is charged at 41% on distributions and at an obligatory 8-year Deemed Disposal interval with no €1,270 exemption and no loss offsetting.
All calculations, amortizations, and scenario projections displayed on this page are strictly for informational and educational purposes. Nothing herein constitutes investment, financial, tax, or legal advice. Actual Central Bank of Ireland mortgage caps, Revenue PAYE/USC/PRSI rules, and lender criteria may vary. Calconova explicitly disclaims all liability for any decisions taken based upon these calculations. Consult a qualified financial advisor, CPA, or Irish Revenue documentation prior to executing financial commitments.
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