The following is a summary of the basis of capital gains tax for individuals in Ireland:
| Resident | Ordinarily Resident | Domicile | Liable to Irish capital gains tax on |
| Yes | Yes/No | Yes | Worldwide gains |
| Yes | Yes/No | No | Irish gains and other gains as remitted |
| No | Yes | Yes | Worldwide gains |
| No | Yes | No | Irish gains and other gains as remitted |
| No | No | Yes/No | Irish 'specified assets' |
For capital gains tax purposes, Irish 'specified assets' are
- Ìý
(a)ÌýÌýÌýÌý land or buildings in the Republic of Ireland
- Ìý
(b)ÌýÌýÌýÌý assets of a business carried on in the Republic of Ireland (including goodwill)
- Ìý
(c)ÌýÌýÌýÌý minerals in the Republic of Ireland
- Ìý
(d)ÌýÌýÌýÌý exploration or exploitation rights in the Continental Shelf
- Ìý
(e)ÌýÌýÌýÌý unquoted shares deriving the greater part of their value from the assets listed at (a)–(d) above
Computation of chargeable gains
Capital gains tax (CGT) is payable on chargeable gains arising on the disposal of assets since 6 April 1974. Chargeable gains are computed
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Web page updated on 17 Mar 2025 13:18