Capital Gains Tax

Irish Capital Gains Tax is paid on the disposal of assets by gift or sale, and can arise on a wide range of transactions from appointments out of trusts to corporate reorganisations. The rate of CGT and the due dates for paying tax have changed frequently in recent years and details of historic CGT rates are set out below.

OHT has extensive experience in dealing with CGT issues. We can assist with the CGT implications of estate transactions, trusts, break-up of settlements and re-organisations, and advise on the purchase and disposal of investment and business assets. O'Hanlon Tax Limited can advise on when CGT payments fall due, calculate the CGT that should be paid, and consider whether there is scope to reduce or defer CGT by claiming reliefs.