You pay CGT on gains from the sale, gift, or exchange of assets, including:
- Land (including development land)
- Buildings (residential, commercial, or rental property)
- Shares (Irish and foreign companies)
- Intangible assets (goodwill, patents, copyrights)
- Currency (other than Irish currency)
- Trade assets
- Foreign life insurance policies and offshore funds
- Other assets (antiques, art, jewellery)
Certain reliefs or exemptions, like the first €1,270 of chargeable gains, may apply. Our FastTax.ie tool makes calculations easy.
