Ireland ROI Calculator
This calculator estimates Return on Investment, CAGR, and Capital Gains Tax for an investment disposed of by an Irish resident in the latest tax year. Calculations apply Revenue’s flat 33% CGT rate and the €1,270 Personal Exemption Annual, or the 40% rate for certain fund and life policy interests.
Enter Buy and Sell Prices
Input the purchase price, acquisition costs, sale price, and disposal costs in EUR.
Set Holding Period and Toggle Fund
Adjust the holding period slider and tick if the disposal is a fund or life policy interest.
See Your Full Return
Results update automatically. View CAGR, CGT after the €1,270 exemption, after-tax ROI, and ECB DFR benchmark.
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.
The total ROI is 0% over 5 years, with a CAGR of 0% p.a. After estimated tax, the after-tax ROI is 0%.
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 40% 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 2025)
| 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 40%) |
| 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 an ISA / 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 40%)
Revenue CGT Rates 2025
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 40% 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% |
Benchmarking Against Inflation & the ECB DFR
A positive ROI in cash terms does not necessarily mean a positive real return. Two benchmarks help frame whether an investment delivered genuine value: cumulative CSO HICP inflation (preserves purchasing power) and the ECB Deposit Facility Rate (the near-risk-free euro reference rate).
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.
Latest HICP: 3.6% in the 12 months to March 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.
Current DFR: 2.00%, held on 30 April 2026 (ECB).
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.
Important 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 40% 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 3.6% (12 months to March 2026) and the ECB Deposit Facility Rate of 2.00%, held on 30 April 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 40% 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.
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.
Enjoying Money Snap?
This calculator is 100% free to use. Get started now or share it with friends who might find it helpful!