Chapter 7 of 10 · Selling · Capital gains tax calculator

Capital gains tax calculator

Will I owe tax when I sell?

Checked 21 Oct 2026the Taxes Consolidation Act 1997, sections 28, 601 and 604.

Capital gains tax is a tax on the profit when you sell a home. There is none on the time it was your main home. Enter when you bought and sold, what you paid and got, and when you lived there, and the tool works out the gain, the relief, the tax at the rate for your contract date, and when to pay it.

Buying it

When did you get the home, and what did it cost?

Date you bought itThe date on the deed.What you paidThe price on the deed.Costs of buyingStamp duty, the solicitor and the survey when you bought. Put 0 if you do not know.ImprovementsAn extension, an attic conversion or other work that added to the home. Not repairs or decorating.I inherited the homeThe cost is then its value at the date of death, not what anyone paid for it.

Selling it

When are you selling, and for how much?

Date the contract is signedThe date both sides sign the contract, not the day you hand over the keys. Today if you are not sure yet.Sale priceThe price you are selling for.Costs of sellingThe agent, the solicitor and the BER on the sale.Number of ownersEach owner has their own €1,270 exemption and pays their own share.Losses from earlier salesLosses on other sales that you have not used yet. Put 0 if none.

Living there

When was it your main home?

There is no tax on the time a home was your main home. Add a row for each stretch you lived there. The last 12 months always count, whether you lived there or not.

Lived there from (period 1)Blank means from the day you bought it.

Lived there until (period 1)Blank means up to the sale.

Time away that still counts as living there

Revenue lets some time away count as if you were living there:

A period working abroad, where you lived in the home before and after
Up to four years in total of absence required by your employment in Ireland
Time in care, where you moved out for health reasons

The tool covers a home and its garden of up to one acre. It does not cover a home used for a business, a home with a rented part, a sale between family members, or indexation on costs before 2003. A rate marked announced is not law until the Finance Act 2026 is signed. Ask a tax adviser or your solicitor before you file.