CGT 31% From 7 October 2026: A Mixed Year Example

Updated 17 October 2026 · Information only · Not tax or financial advice

Educational information only. Not tax, legal or financial advice. We are not Revenue (the Irish tax authority) and are not affiliated with it. Check revenue.ie and consider a qualified adviser. Last checked against Revenue pages: 17 October 2026. Anything marked expected should be re-checked. Examples use made-up numbers.

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Short answer: Revenue eBrief 142/26 says the standard CGT rate reduction to 31% announced in Budget 2027 applies to disposals on or after 7 October 2026, and Revenue's manual lists 33% for disposals from 6 December 2012 to 6 October 2026. The Revenue CGT overview page already says the current rate is 31% for most gains. The eBrief describes it as the reduction announced in Budget 2027; we did not verify the legislation (a Dáil financial resolution of 6 October 2026 is reported in our research notes but we did not read it, and the Finance Act 2026 does not appear to contain it), so we write 31% per Revenue (Budget 2027), to be legislated, as expected. Development land stays at 33% (eBrief).

Why a mixed year matters

In 2026, gains on disposals up to 6 October are taxed at 33% and gains on disposals from 7 October at 31% (expected). The payment dates don't change (15 December and 31 January).

Made-up example (losses first, then the exemption)

Revenue's crypto manual (TDM 02-01-03, Example 2) deducts losses first (current-year, then brought forward) and then the €1,270 exemption, which can only reduce a gain. Example: gains €5,000 on disposals before 7 October and €3,000 from 7 October to 30 November, and a €1,000 loss in the year. Net gains €7,000; less exemption €1,270 = €5,730 taxable.

What Revenue's pages we read do not say is which gains (33% or 31%) the loss and exemption are set against when two rates apply, so we show the exemption alone against each, for net gains of €4,000 (33%) and €3,000 (31%), no losses: | If the exemption is set against | 33% part | 31% part | Total | |---|---|---|---| | the 33% gains | (4,000 − 1,270) × 33% = €900.90 | 3,000 × 31% = €930.00 | €1,830.90 | | the 31% gains | 4,000 × 33% = €1,320.00 | (3,000 − 1,270) × 31% = €536.30 | €1,856.30 | Don't assume either row; check with Revenue or an adviser. 31% is expected (see below).

FAQ

Does the new rate change deadlines?

Revenue's overview: dates unchanged (we saw no change on the pages read).

Is the rate the same for every asset?

There are exceptions (for example offshore funds at 40%); crypto is generally at the standard rate.

What we could not verify

  • Whether Finance Bill 2026 provisions have been enacted; we use "expected" for 31%.
  • Which of the 33% and 31% gains the exemption or losses reduce first when two rates apply (not stated).
  • Legislative status of 31%: eBrief 142/26 and the Revenue overview page were re-read on 17 October 2026 and confirm Revenue's guidance only.

Sources (official)

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