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The annual exemption is €1,270 per individual, non-transferable between spouses or civil partners.

For disposals made on or after 7 December 2007, land transfer of site for house plus no more than 1 acre from parent to a child (or in specified circumstances a foster child), valued not more than €500,000, for purposes of building principal private residence, is exempt.

Tax charged at 33% on gains arising on disposals on/after 6 December 2012*. Certain profits from dealing in or developing residential property will be charged at the taxpayer’s marginal rate of tax**.

* Note: Other rates apply to certain foreign life policies and certain offshore funds. 

** Note: Development rules apply regarding indexation.

*** Note: In limited circumstances relief under section 597AA TCA 1997 can reduce the rate to 10% up to a lifetime limit of €1 million in chargeable gains. 

Retirement relief on disposals of qualifying assets by individuals aged 66 or more reduced / restricted for disposals on or after 1 January 2014.

For disposals from 1 January 2025, CGT retirement relief will be subject to the following limits: Disposal to a child: Age 55-69 €10m, Age 70 and over €3m. Any other disposal: Age 55-69 €750,000, Age 70 and over €500,000.

Indexation relief only applies for the period of ownership up to 31 December 2002 for disposals on or after 1 January 2003.

In the case of disposals made between 1 January – 30 November, the tax must be paid by 15 December the same year. For disposals 1 December – 31 December the tax must be paid by 31 January in the following year. 

Withholding Tax 

Purchasers of specified assets exceeding €500,000 (or €1,000,000 if the asset disposed of is a “house” within the meaning of section 372AK TCA 1997) in value must withhold tax @15% if CGT clearance certificate is not furnished prior to closing. Tax withheld becomes payable 30 days after net consideration is paid to seller and will be allowed as credit against vendor’s CGT liability.