AATS, 8 The Old Fire Station, Dun Laoghaire, Co. Dublin
P: 01 2845622    F: 01 2301044
Capital Gains Tax (CGT) is chargeable on gains arising on the disposal of assets, other than that part of a gain which arose in the period prior to 6 April 1974. Any form of property (other than Irish currency) including an interest in property (as, for example, a lease) is an asset for CGT purposes.
The standard rate is 25% in respect of disposals made from midnight on 7th April 2009. Previous rates were 22% on disposals from 14 October 2008 and 20% in respect of disposals made prior to that date.

Below are the key dates for returns and payments relating to Capital Gains Tax:
Date Type of return and the period of the payment cover for each tax type
31 Capital Gains Tax: Payment due on gains arising between 1 October 2008 to 31 December 2008
Date Type of return and the period of the payment cover for each tax type
31 Capital Gains Tax: Return of Capital Gains for 2008
Date Type of return and the period of the payment cover for each tax type
15 Capital Gains Tax: Payment due on disposals made between 1 January 2009 to 30 November 2009
January
October
December
CAPITAL GAINS TAX