Irish ROI Calculator
Work out your return on investment in EUR — total and annualised returns, measured against Irish inflation benchmarks.
Ireland ROI Calculator
Return on Investment · Revenue CGT 2026
Buy Price
Sell Price & Income
Holding Period & Tax
Your Return
ROI · After-tax position · Benchmarks
ROI Summary
Based on a total cost base of €51,000 and net sale proceeds of €74,200, the capital gain is €23,200 (33% rate (standard CGT)).
The total ROI is 45.49% over 5 years, with a CAGR of 7.79% p.a. After estimated tax of €7,237, the after-tax ROI is 31.30%.
CGT Impact on ROI
Per Revenue, Irish Capital Gains Tax is charged at a flat 33% on chargeable gains above the €1,270 Personal Exemption Annual (PEA). A higher rate of 38% applies to certain interests in funds and life assurance policies (Budget 2026: reduced from 41% effective 1 January 2026) — and the €1,270 exemption does not apply to those.
Effect of the €1,270 Personal Exemption
CGT Rates & Reliefs (Revenue 2026)
| Type of Gain | Rate | Notes |
|---|---|---|
| Standard CGT | 33% | Shares, property, crypto, business assets |
| Certain fund / life policy interests | 38% | No PEA, exit tax framework, 8-yr deemed disposal (Budget 2026: reduced from 41%) |
| Entrepreneur Relief | 10% | Up to €1.5m lifetime (Budget 2026, up from €1m) |
| Principal Private Residence Relief | 0% | Main home — full or partial exemption |
| Spouse / civil partner transfer | 0% | No gain / no loss; recipient inherits cost base |
| Retirement Relief | Reduced | Aged 55+, qualifying business assets |
Break-even & Target Sell Price
Based on the cost base and disposal costs, what sale price is needed? Enter a target ROI below, or see the prices required to break even, beat inflation, or beat the ECB Deposit Facility Rate.
How ROI Is Calculated
Return on Investment measures the percentage gain or loss on an investment relative to its full cost. The calculation captures every euro in and every euro out — purchase price plus acquisition costs on the way in, sale proceeds minus disposal costs on the way out, plus any income earned along the way.
Total ROI (period return)
Gross ROI compares total return to the cost base. Useful for a single snapshot of performance.
Total Return = Capital Gain + Income During Hold
Example: €50,000 + €1,000 cost; sold €75,000 − €800 = €74,200 net. Capital Gain €23,200 → ROI 45.5%.
CAGR (annualised return)
Compound Annual Growth Rate converts the total return into a consistent yearly rate, so investments held for different lengths of time can be compared on the same basis.
Example: €51,000 grows to €74,200 over 5 years → CAGR ≈ 7.8% p.a.
What Is (and Isn't) Subject to CGT
Per Revenue, Irish CGT applies when a chargeable asset is sold or disposed of (including gift, exchange or transfer). The first €1,270 of gains in a tax year is exempt under the Personal Exemption Annual, and several specific reliefs apply.
Subject to CGT (33%)
- ✓Shares held outside a pension / PRSA
- ✓Investment property and second homes
- ✓Cryptocurrency (treated as chargeable asset)
- ✓Business assets and goodwill
- ✓Collectibles such as antiques, art, jewellery
Exempt or Differently Taxed
- –Principal Private Residence (main home)
- –Gains within the €1,270 Personal Exemption
- –Spouse / civil partner transfers (no gain / no loss)
- –Irish Government securities and EU government bonds
- –Wins from State lottery, betting and prize bonds
- !Certain fund / life policy interests — taxed at 38% via exit tax framework, no PEA (Budget 2026: reduced from 41%)
Revenue CGT Rates 2026
Ireland's CGT is structurally simple: a flat 33% on most chargeable gains, with specific reliefs for certain situations and a higher 38% rate for relevant fund and life policy interests (Budget 2026: reduced from 41% effective 1 January 2026).
| Asset / Situation | CGT Rate |
|---|---|
| Shares, crypto, property, business assets | 33% |
| Relevant fund interests (ETFs, UCITS) & life policies | 38% |
| Entrepreneur Relief (up to €1.5m lifetime, qualifying business) | 10% |
| Foreign life policies (non-EU / non-EEA) | 38% |
| Corporate CGT | 33% |
Frequently Asked Questions
Common questions about ROI calculation, Irish Capital Gains Tax, cost base, and how different investment types are treated — answers verified against official Revenue, CSO and ECB guidance.
Return on Investment (ROI) measures the total percentage gain or loss on an investment relative to its full cost. It is calculated as: ROI = (Net Profit ÷ Total Cost Base) × 100.
For example, if €51,000 (including costs) was paid for an asset and it was sold for net €74,200, the ROI is (€23,200 ÷ €51,000) × 100 = 45.5%. ROI does not account for how long the investment was held — use CAGR for time-adjusted comparisons.
Revenue — Irish Tax and CustomsCAGR stands for Compound Annual Growth Rate. While ROI measures total percentage gain over the full holding period, CAGR converts this into a consistent annual rate — making it easier to compare investments held for different lengths of time.
The formula is: CAGR = (Final Value ÷ Cost Base)^(1 ÷ Years) − 1. For example, a 47% ROI over 5 years equals a CAGR of approximately 8.0% per year, while the same 47% ROI over 10 years is only 3.9% per year.
European Central BankThere is no universal benchmark, but two common reference points are: the ECB Deposit Facility Rate (2.50% effective 16 September 2026) as a near risk-free baseline for euro deposits, and the CSO HICP inflation rate (3.5% in the 12 months to May 2026) as the minimum needed to preserve purchasing power.
An investment that beats both benchmarks on an after-tax, annualised basis (CAGR) is generally considered to have delivered a positive real return.
ECB — Key Interest RatesAfter-tax ROI is the return after Capital Gains Tax has been deducted. Since Irish CGT applies at a flat 33% to gains above the €1,270 Personal Exemption, the real return kept can be materially lower than the headline figure — particularly for larger gains.
After-Tax ROI = (After-Tax Profit ÷ Total Cost Base) × 100. Holding investments inside an approved pension wrapper (PRSA, occupational scheme) sees gains grow tax-deferred, materially changing after-tax ROI.
Revenue — CGTInflation erodes purchasing power over time. The CSO HICP inflation rate was 3.5% in the 12 months to May 2026. An ROI that does not exceed cumulative inflation over the holding period represents a real-terms loss in purchasing power — even if it appears profitable in cash terms.
This calculator compares the after-tax ROI against both cumulative inflation and the cumulative ECB Deposit Facility Rate so real return is visible alongside the headline figure.
Inflation — CSO HICP. Cumulative inflation measures how much prices have risen over the holding period. An after-tax ROI below cumulative inflation means a real-terms loss of purchasing power. The CSO publishes the Harmonised Index of Consumer Prices (HICP) monthly.
Cumulative Inflation = (1 + 0.035)years − 1
Latest HICP: 3.5% in the 12 months to May 2026 (CSO).
ECB Deposit Facility Rate. The ECB Deposit Facility Rate (DFR) is the euro area's near-risk-free benchmark — the rate at which commercial banks can deposit overnight with the Eurosystem. The equivalent cumulative return shows what a deposit at this rate would have earned.
Cumulative Cash Return = (1 + 0.025)years − 1
Current DFR: 2.50%, effective 16 September 2026 (ECB).
CSO — Consumer Price IndexThe break-even sell price is the minimum amount needed to recover total outlay — including purchase price, acquisition costs, and disposal costs — with zero profit. It is calculated as: Break-even = Total Cost Base + Disposal Costs.
For property in Ireland, the break-even figure also includes any stamp duty paid on purchase. Knowing the break-even price provides a floor on acceptable sale prices, and helps frame how far an investment is above or below recovery at any given moment.
RevenueYes — for individuals. According to Revenue, when a chargeable asset (such as shares outside a pension, an investment property, or cryptocurrency) is disposed of, the gain above the €1,270 Personal Exemption is subject to CGT at a flat 33%.
For companies, gains are taxed under corporation tax, generally also at the 33% CGT rate. Several reliefs reduce or eliminate CGT in specific situations — Principal Private Residence Relief, Entrepreneur Relief (10%), Retirement Relief, and spouse / civil partner transfer relief.
Revenue — Capital Gains TaxThe Personal Exemption Annual (PEA) is the amount of capital gains an individual can make in a tax year before CGT is due. For 2025 (and unchanged for many years) it is €1,270.
Important details: the PEA is not transferable between spouses or civil partners — each individual has their own €1,270. It cannot be carried forward to a future tax year if unused. And it does NOT apply to gains on certain fund and life policy interests, which are taxed at 38% via the exit tax framework.
Revenue — CGT Personal ExemptionThe standard CGT rate in Ireland is 33% on most chargeable gains. Specific rates apply in particular situations:
- 33% — standard rate (shares, property, crypto, business assets)
- 38% — certain fund interests (Irish/EU ETFs, UCITS) and life assurance policies, via the exit tax framework (Budget 2026: reduced from 41% effective 1 January 2026)
- 10% — Entrepreneur Relief on qualifying business assets, up to €1,500,000 lifetime limit (Budget 2026: increased from €1,000,000)
There is no holding-period discount, no income-band split, and no inclusion rate — the same flat rate applies regardless of how long the asset was held or what other income the taxpayer has.
Revenue — CGT RatesThe calculation has four steps:
- (1) Calculate the gain: Sale Proceeds − Cost Base − Disposal Expenses.
- (2) Deduct allowable capital losses (current year or carried forward).
- (3) Deduct the €1,270 Personal Exemption (individuals only).
- (4) Apply 33% (or 38% for fund / life policy interests).
Unlike income tax, CGT is not stacked on income — it stands alone at a flat rate. There is no equivalent to the UK's "within basic band" 18% lower rate or Canada's 50% inclusion rate.
Revenue — Calculate CGTIrish CGT has unusually fast payment deadlines compared to income tax:
- Disposals between 1 January and 30 November — CGT due by 15 December of the same year.
- Disposals in December — CGT due by 31 January of the following year.
The CGT return itself is filed later — on Form CG1 (or Form 11 for self-assessed taxpayers) by the standard return deadline (31 October paper / mid-November via ROS). The payment deadline comes first.
Revenue — Payment DeadlinesYes. Allowable capital losses can be offset against capital gains in the same tax year, before the €1,270 Personal Exemption is applied. Unused losses can be carried forward indefinitely against future capital gains.
Losses cannot generally be offset against income tax — only against capital gains. Note that losses on relevant fund interests (the 38% exit tax category) cannot be offset against gains in other categories, and "wash sale" anti-avoidance rules (Section 581 TCA 1997) restrict using losses from rapid sell-and-rebuy of the same asset.
Revenue — Capital LossesIrish and EU domiciled ETFs (with ISIN codes starting IE, LU, FR etc.) are taxed under the exit tax framework, not standard CGT. Per Revenue:
- The rate is 38% (Budget 2026: reduced from 41% effective 1 January 2026).
- The €1,270 Personal Exemption does not apply.
- The 8-year deemed disposal rule applies — every 8 years tax is paid on unrealised gains, even if you haven't sold.
- Losses on these ETFs cannot be offset against other capital gains.
This is one of Ireland's most criticised tax rules. Some investors choose non-EU ETFs (e.g. US-domiciled) to access standard CGT treatment instead, though this brings other complications.
Revenue — Exit Tax on FundsAccording to Revenue, the cost base of an asset includes:
- (1) Purchase price of the asset
- (2) Acquisition costs — incidental costs such as stamp duty, broker fees, and legal fees on purchase
- (3) Disposal costs — incidental costs such as agent commissions, advertising, and legal fees on sale
- (4) Enhancement expenditure — capital improvements that increase value (not routine maintenance)
Including all allowable costs reduces the chargeable gain. Keep documentation for at least 6 years in case Revenue queries the figures.
Revenue — Allowable CostsDisposal costs (agent fees on property, brokerage on shares, legal fees on sale) reduce net sale proceeds and are also treated by Revenue as part of the cost base for CGT purposes — both effects reduce the taxable gain.
For ROI purposes: Net Proceeds = Sale Price − Disposal Costs, and Total Cost Base = Purchase Price + Acquisition Costs. This calculator includes both acquisition and disposal costs, giving an accurate picture of real profit.
Revenue — CGTFor shares of the same class in the same company, Revenue requires the First-In-First-Out (FIFO) method. When some shares are sold, the gain is calculated using the cost of the earliest acquired shares first.
Special rules apply: shares bought and sold within four weeks are treated as matched first (loss-restriction rule). Acquisitions within 4 weeks before a disposal can also affect the calculation. The Section 581 TCA 1997 wash sale rule restricts how losses can be claimed if you rebuy the same shares within 4 weeks.
Revenue — Sale of SharesYes. Income received while holding an investment — dividends, rent, interest — contributes to total return and should be included for an accurate ROI picture. This calculator includes an optional field for income earned during the hold.
Important: This income is taxed under income tax (not CGT) at the marginal rate (20% / 40%), plus the Universal Social Charge (USC) at 0.5%–8%, plus PRSI at 4.2% (rising to 4.35% from October 2026). The combined burden on income can exceed 50% at higher rates. This calculator estimates income tax only — USC and PRSI are flagged but not modelled.
Revenue — Income TaxYes — unless held inside a pension wrapper. Per Revenue, shares held in a standard brokerage account are subject to CGT at 33% on the gain above the €1,270 PEA when sold.
Shares held inside a Personal Retirement Savings Account (PRSA) or occupational pension scheme grow tax-deferred — gains within the wrapper are not subject to CGT. Dividends are taxed separately as income at the marginal rate. Important: Most Irish and EU domiciled ETFs are NOT taxed at 33% under standard CGT — they fall under the exit tax framework at 38%.
Revenue — Sale of SharesYes. Revenue treats cryptocurrency as a chargeable asset for CGT purposes, not as currency. Selling crypto for euro, swapping one crypto for another, or using crypto to buy goods is a disposal that can trigger CGT at 33% on the gain above the €1,270 PEA.
FIFO matching rules apply. Income from mining, staking, or airdrops is generally treated as miscellaneous income (Case IV) and taxed at the marginal rate plus USC and PRSI. Keep detailed records of every transaction including timestamps, EUR-equivalent values, and counterparties.
Revenue — CryptoassetsGenerally, yes. Principal Private Residence (PPR) Relief means no CGT is due when selling the property that has been your only or main home throughout ownership. A partial gain can arise if:
- Part of the home was let out or used exclusively for business
- The grounds exceed 1 acre (~0.4 hectares)
- It was not your main home for the whole period of ownership
The final 12 months of ownership are treated as deemed occupation. For mixed-use or previously let property, the calculation apportions the gain between exempt and chargeable periods.
Revenue — Sale of HouseRental income is taxed under income tax at the marginal rate (20% / 40%), plus USC and PRSI. Allowable expenses (mortgage interest, repairs, insurance, management fees) can be deducted. From 2024, a Residential Rental Tax Credit reduces tax on rental income by up to €600 (2024), €800 (2025), or €1,000 (2026–27).
Capital gain from selling an investment property is taxed at the flat 33% CGT rate above the €1,270 PEA. Both must be reported to Revenue separately. CGT on the disposal is payable within roughly 6 weeks of the disposal date (by 15 December for Jan-Nov disposals).
Revenue — Rental IncomeYes — but with a small exemption. Per Revenue, personal possessions ("chattels") are subject to CGT, with a €2,540 disposal exemption for items sold individually. The gain is exempt if the sale proceeds are €2,540 or less.
Above this threshold, a marginal relief limits the gain to half the excess over €2,540. Private cars are exempt from CGT entirely. Sets of items (e.g. matching antiques) sold to the same person are treated as a single disposal for the €2,540 test.
Revenue — CGT on PossessionsImportant Disclaimer
For educational and informational purposes only. This calculator produces estimates of Return on Investment (ROI), Compound Annual Growth Rate (CAGR) and Irish Capital Gains Tax based on the inputs provided and Revenue 2026 settings. The standard CGT rate is a flat 33% on chargeable gains above the €1,270 Personal Exemption Annual (PEA) for individuals. A higher 38% rate applies to gains on certain interests in funds and life assurance policies (Budget 2026: reduced from 41% effective 1 January 2026) — the PEA does not apply to those, and the 8-year deemed disposal rule applies under the exit tax framework. The €1,270 PEA is not transferable between spouses or civil partners and cannot be carried forward. Income earned during the holding period is taxed separately under income tax at the standard rate (20%) or higher rate (40%) depending on total income; the Universal Social Charge (USC) and Pay Related Social Insurance (PRSI, 4.2% rising to 4.35% from October 2026) apply additionally and are not modelled by this calculator. Benchmark figures use the CSO Harmonised Index of Consumer Prices of 3.5% (12 months to May 2026) and the ECB Deposit Facility Rate of 2.50%, effective 16 September 2026. Both figures change from time to time and should be verified against the official source.
No warranty of accuracy. While Money Snap takes reasonable care to source figures from official authorities (Revenue, CSO, ECB), this calculator is provided "as is" without any express or implied warranty as to accuracy, completeness, timeliness, or fitness for any particular purpose. Tax rates, allowances, reliefs and benchmark rates change over time — figures shown may be out of date. Individual circumstances such as the application of Entrepreneur Relief (10% on up to €1.5m lifetime — Budget 2026, increased from €1m), Retirement Relief, Principal Private Residence Relief, spouse / civil partner transfer relief (no gain / no loss), the FIFO matching rule for shares, the Section 581 TCA 1997 wash sale anti-avoidance rule, capital losses carried forward, the exit tax framework for Irish and EU-domiciled funds, the fund exit tax rate (now 38% from 1 January 2026, reduced from 41% per Budget 2026), or any other relief or restriction not captured by the inputs may materially affect actual CGT and after-tax returns. The calculator assumes single SRCOP (€44,000) for income tax estimation; married / civil partnership SRCOPs differ.
Not financial or tax advice. Information provided is general in nature only and does not take into account personal circumstances, objectives, or risk tolerance. Results do not constitute financial advice, tax advice, or investment advice, and use of this calculator does not create an advisory relationship. Before relying on any figure shown, obtain advice from a qualified accountant, a Central Bank of Ireland authorised financial adviser, or directly from Revenue. For a fund, ETF or other investment product, the provider's Key Information Document (KID) and product terms set out its costs, risks and full conditions.
Limitation of liability. To the maximum extent permitted by law, Money Snap accepts no liability for any loss, damage, cost, or expense — direct or indirect — arising from reliance on this calculator or the information it produces. Users are responsible for verifying all figures with the relevant authority before relying on them. Use of this calculator is subject to our Terms of Use.