Which capital gains tax rate applies to my sale?

The rate depends on the date the contract became unconditional, not the closing date. Contracts signed on or after 7 October 2026 pay 31%. Earlier contracts pay 33%. Development land stays at 33%.

For sales from 1 January to 30 November, pay by 15 December of the same year. For December sales, pay by 31 January of the next year. File the return by 31 October of the next year.

Do I need to file a return if no tax is due?

Yes. Revenue requires a return for every disposal, even when reliefs, losses or the exemption mean there is nothing to pay.

How is main-home relief worked out?

Relief covers the months it was your main home, plus the last 12 months, as long as you lived there at some point. Some time away also counts as living there.

Capital gains

Capital Gains Tax on property

Selling or giving away property in Ireland? See the tax to the cent, the rate that applies on your contract date, and when to pay.

Self-assessment tool. The figures come from your own answers. It isn't advice, and you're responsible for what you file or claim. heypenny.ie is a trading name of Kinch Press. Read the disclaimer.

Common questions

Which capital gains tax rate applies to my sale?: The rate depends on the date the contract became unconditional, not the closing date. Contracts signed on or after 7 October 2026 pay 31%. Earlier contracts pay 33%. Development land stays at 33%.
When do I pay?: For sales from 1 January to 30 November, pay by 15 December of the same year. For December sales, pay by 31 January of the next year. File the return by 31 October of the next year.
Do I need to file a return if no tax is due?: Yes. Revenue requires a return for every disposal, even when reliefs, losses or the exemption mean there is nothing to pay.
How is main-home relief worked out?: Relief covers the months it was your main home, plus the last 12 months, as long as you lived there at some point. Some time away also counts as living there.

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