If you are selling a property in Ireland, tax can materially change your final net proceeds. This guide gives ROI private sellers a practical framework to estimate potential Capital Gains Tax (CGT) and understand where exemptions may apply.
Scope: This guide is for ROI resident private sellers; company, trust, inheritance, and non-resident scenarios are out of scope for this version.
Rules checked: 22 February 2026.
Step 1: Confirm whether Principal Private Residence (PPR) relief may apply
If the property was your main home for all or part of your ownership period, you may qualify for full or partial relief. Revenue explains PPR relief and common scenarios here: Principal Private Residence relief and Selling or transferring your home.
This step matters because full relief can reduce chargeable gains to zero, while partial relief can still reduce your tax bill significantly.
Step 2: Gather the core figures before estimating CGT
Before estimating tax, collect your expected sale price, original purchase price, purchase costs, qualifying capital improvements, and selling costs.
Revenue's baseline calculation approach is here: How to calculate CGT.
Step 3: Estimate total gain before relief
Use a simple starting formula: sale price minus (purchase price + purchase costs + capital improvements + selling costs).
If the result is negative, your estimated gain is treated as zero in this simplified model.
Step 4: Apply PPR relief assumptions carefully
If the property was your main home for the full ownership period, this simplified estimator assumes full relief. If it was your main home for only part of ownership, the estimator applies a proportional relief ratio based on months lived there versus total ownership months.
This is intentionally conservative and simplified. Complex occupation histories should always be reviewed with a professional adviser.
Step 5: Apply annual exemption and CGT rate
After relief, this guide applies the personal annual CGT exemption and then applies a CGT rate to the remaining taxable gain. Revenue guidance states the CGT rate is generally 33% and explains how exemptions are considered in calculation: How to calculate CGT.
In this estimator, defaults are set to 33% CGT rate and EUR1,270 annual exemption, and both can be edited if your adviser gives different instructions for your case.
Step 6: Check pay-and-file deadlines before completion
Revenue requires both payment and filing. Based on Revenue guidance checked on 22 February 2026, disposals made between 1 January and 30 November are generally payable by 15 December in the same year, and disposals in December are generally payable by 31 January in the following year. Revenue filing deadlines also apply even where reliefs reduce tax payable to zero.
Always confirm current deadlines and filing requirements directly with Revenue: When and how to pay and file CGT.
Compare agents while protecting your net proceeds
Tax is only one part of your final outcome. Agent selection, fee structure, and negotiation quality also affect what you keep after completion.
Compare agents now to shortlist local estate agents and request valuations.
Related seller guides
- How to Sell a House in Ireland: Complete 2026 Guide
- How Much Do Estate Agents Charge in Ireland? (2026 Averages)
- Do You Pay VAT on Estate Agent Fees in Ireland?
- Compare agents
FAQ
Do I always pay CGT when selling a house in Ireland?
Not always. If full PPR relief applies, your chargeable gain may be reduced to zero. Partial relief can also reduce your taxable gain. You should confirm relief entitlement for your exact facts before relying on any estimate.
What CGT rate should I use for planning?
For most gains, Revenue guidance states a CGT rate of 33%. This guide uses 33% as the default planning rate, but your adviser should confirm the correct treatment for your disposal.
What is the annual CGT exemption in this calculator?
The estimator defaults to EUR1,270 for personal annual exemption. The figure is editable so you can model scenarios, but always verify current rules on Revenue before filing.
If my estimated tax is zero, do I still need to file?
Possibly yes. Revenue guidance indicates filing obligations can still apply even where reliefs or losses reduce tax payable to zero, so you should confirm your filing position.
Is this guide legal or tax advice?
No. This is general educational information only. It is not legal, tax, or financial advice. Confirm your position with a solicitor or qualified tax adviser before acting.
Important disclaimer: This page is a simplified educational aid. Revenue rules can change, and many real-world transactions involve details outside this version's scope.
