How are shares taxed in Ireland?

Gains pay capital gains tax when you sell: 31% from 7 October 2026 (33% before), after €1,270 tax-free each year. Dividends are income, taxed at your top rate plus USC and PRSI. Irish companies take 25% first, which comes off your bill.

Can I offset losses on shares?

Yes. Losses on shares are set against gains in the same year, and any loss left over is carried forward to later years.

Investing

Share investment growth, after Irish tax

What shares could grow to, the tax on dividends along the way, and the capital gains tax when you sell.

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

How are shares taxed in Ireland?: Gains pay capital gains tax when you sell: 31% from 7 October 2026 (33% before), after €1,270 tax-free each year. Dividends are income, taxed at your top rate plus USC and PRSI. Irish companies take 25% first, which comes off your bill.
Can I offset losses on shares?: Yes. Losses on shares are set against gains in the same year, and any loss left over is carried forward to later years.

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