Capital Gains Tax (CGT) | Capital gains tax

If you make a profit or gain when you dispose of an asset, you pay Capital Gains Tax (CGT) on the chargeable gain. The chargeable gain is usually the ...SkipnavigationandgotomaincontentYouarehere:Home>MoneyandTax>Tax>Capitaltaxes>CapitalGainsTaxCapitalGainsTaxIntroductionCapitalgainsthatareexemptRateandpaymentofCapitalGainsTaxHowtofileataxreturnforcapitalgainsFurtherinformationIntroductionYoudisposeofanassetwhenyou:SellitGiveitasagiftExchangeitGetcompensationorinsuranceforitIfyoumakeaprofitorgainwhenyoudisposeofanasset,youpayCapitalGainsTax(CGT)onthechargeablegain.Thechargeablegainisusuallythedifferencebetweenthepriceyoupaidfortheassetandthepriceyoudisposedofitfor.Youcandeductallowableexpensessuchasthecostofacquiringanddisposingoftheasset.Whenyoudisposeofanasset,youmustfileataxreturnforCGTby31Octoberofthefollowingyear.Althoughyoumayfileyourreturnthefollowingyear,youmustpaytheCapitalGainsTaxinthesameyearasyoudisposeoftheasset,unlessthedisposalisinDecember.CapitalgainsthatareexemptTransfersofassetsbetweenspousesandcivilpartnersareexemptfromCapitalGainsTax.TransfersofassetsbetweenspousesandcivilpartnerswhoareseparatedareexemptfromCapitalGainsTaxiftheyaremadeunderaSeparationAgreementoracourtorder.Readmoreabouttaxandseparationordivorce.Thetransferofasitefromparenttochildisexemptifitistobuildthechild'sprincipalprivateresidence.Thelandmustbelessthanoneacreandhaveavalueof€500,000orless.ThereisnoCapitalGainsTaxonassetsthatarepassedondeath.Theassetsaretreatedasifthepersonwhodiedgottheassetsatthesamevaluetheyhaveonthedateofdeath.Ifapersonalrepresentativedisposesoftheassets,theyareresponsibleforanygainsbetweenthedateoftheperson’sdeathandthedateofdisposal.PrincipalPrivateResidenceReliefYoumaybeexemptfromCGTIfyoudisposeofapropertyyouownthatyoulivedinasyouronlyormainresidence.Thisreliefmayalsoapplyifyoudisposeofapropertythatyouprovidedforfreetoawidowedparentorincapacitatedrelativetouseastheirsoleresidence.TherearesomerestrictionstoPrincipalPrivateResidenceRelief,includingthatyouca

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