Glossary · Investments and gains
Exit tax
Tax on gains and distributions from investment funds and life policies: 38% in 2026, 35% from 2027.
Budget 2027 reduced the rate on Irish and EU funds and life assurance policies from 38% to 35%. Unlike Capital Gains Tax, there's no yearly tax-free amount, and losses can't reduce other gains.
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Related terms
Source: Government of Ireland: Budget in Brief 2027
All terms · General information, not tax advice.