Which shares count as sold when I bought at different times?

The oldest count as sold first: first in, first out. But shares bought in the 4 weeks before a sale are matched with it first. For crypto, the oldest coins always count first.

What is the four-week rule on losses?

Say you sell shares at a loss and buy the same shares back within 4 weeks. Then that loss can only come off a gain when you sell the shares you bought back. It applies to shares, not crypto.

What rate applies, and when do I pay?

Sales up to 6 October 2026 pay 33%, and sales from 7 October 2026 pay 31%. Pay for sales from January to November by 15 December. Pay for December sales by 31 January.

Can my husband, wife or civil partner use my €1,270?

No. Each of you has your own €1,270 a year, and it can't be passed between you. If you're taxed together, a loss one of you can't use comes off the other's gains.

Capital gains

Capital Gains Tax on shares and crypto

Sold shares, crypto or gold? List your trades and see the tax to the cent, at each sale's own rate, 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 shares count as sold when I bought at different times?: The oldest count as sold first: first in, first out. But shares bought in the 4 weeks before a sale are matched with it first. For crypto, the oldest coins always count first.
What is the four-week rule on losses?: Say you sell shares at a loss and buy the same shares back within 4 weeks. Then that loss can only come off a gain when you sell the shares you bought back. It applies to shares, not crypto.
What rate applies, and when do I pay?: Sales up to 6 October 2026 pay 33%, and sales from 7 October 2026 pay 31%. Pay for sales from January to November by 15 December. Pay for December sales by 31 January.
Can my husband, wife or civil partner use my €1,270?: No. Each of you has your own €1,270 a year, and it can't be passed between you. If you're taxed together, a loss one of you can't use comes off the other's gains.

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