Capital gains
Entrepreneur Relief: 10% on up to €1.5 million
Last updated 16 October 2026
Selling your own trading business? Qualifying gains can be taxed at 10% instead of 31%, up to a lifetime limit of €1.5 million from 2026.
Entrepreneur Relief taxes gains on selling qualifying business assets at 10%. For disposals from 1 January 2026, the lifetime limit rose from €1 million to €1.5 million (Finance Act 2025, confirmed in Revenue's eBrief 080/26). Gains above the limit are taxed at the normal rate.
Earlier disposals
Qualifying gains between 2016 and 2025 count towards the new limit, but only up to €1,000,000. So someone who used the old €1 million limit in full can still get relief on another €500,000.
Who qualifies, in outline
- The assets are used in your own trading business, not investments or rental property.
- You owned them for at least three of the five years before the sale.
- For company shares, you hold at least 5% and worked in the business as a director or employee.
The conditions are detailed. If you're selling a business, have an adviser confirm you qualify before you sign.
Work it out
Sources
- Revenue: eBrief No. 080/26: Entrepreneur Relief lifetime limit €1.5 million (TDM 19-06-02b) (checked 25/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.