What is the exit tax rate on ETFs?

38% on gains and distributions arising in 2026, down from 41%. Budget 2027 cuts it to 35% from 1 January 2027, once the Finance Bill is enacted. There is no €1,270 exemption, and no USC or PRSI.

How does the 8-year deemed disposal work?

Eight years after each purchase, and every 8 years after, you're taxed as if you had sold and bought it back. When you later sell, the gain is worked out from what you paid. The 8-year tax you already paid comes off the tax on the sale.

Can I set a fund loss against other gains?

No. Losses on funds taxed under these rules get no relief, and cannot be set against gains on shares or other funds.

Where does a fund gain go on Form 11?

Irish funds held through a broker, and similar funds from Europe or the OECD (38 mostly rich countries), go in the offshore funds section. Gains go at line 323(c) and payouts at 323(a). New purchases go at 323(e) to (h).

Investing

ETF exit tax and deemed disposal

The exit tax when you sell an exchange-traded fund (ETF) or hold it 8 years, with the Form 11 lines, or its effect over time.

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Common questions

What is the exit tax rate on ETFs?: 38% on gains and distributions arising in 2026, down from 41%. Budget 2027 cuts it to 35% from 1 January 2027, once the Finance Bill is enacted. There is no €1,270 exemption, and no USC or PRSI.
How does the 8-year deemed disposal work?: Eight years after each purchase, and every 8 years after, you're taxed as if you had sold and bought it back. When you later sell, the gain is worked out from what you paid. The 8-year tax you already paid comes off the tax on the sale.
Can I set a fund loss against other gains?: No. Losses on funds taxed under these rules get no relief, and cannot be set against gains on shares or other funds.
Where does a fund gain go on Form 11?: Irish funds held through a broker, and similar funds from Europe or the OECD (38 mostly rich countries), go in the offshore funds section. Gains go at line 323(c) and payouts at 323(a). New purchases go at 323(e) to (h).

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