Capital Gains Tax Rate 2024 Ireland. Depending on the circumstances of each specific case, careful planning can result in a lower rate of tax (or possibly no tax). Income tax cuts in budget 2024.
Or 25% (upon election and the gains are as a result of the realisation of investment assets). There is an annual exemption of โฌ1,270, so the first โฌ1,270 of capital gains each year is exempt from tax for individuals.