Business
Entrepreneur CGT Relief Calculator Ireland 2026
Allocate a qualifying business gain across the lifetime 10% CGT limit. This free entrepreneur cgt relief calculator ireland 2026 shows the calculation and its assumptions so you can compare your own figures.
Your results
Allocate a qualifying business gain across the lifetime 10% CGT limit.
Calculated outcomes
- Gain At10 Percent
- €0.00
- Gain At33 Percent
- €800,000.00
- Remaining Lifetime Capacity
- €1,000,000.00
Assumptions and estimates
- Qualifying disposals from 1 January 2026: 10% on gains within a €1.5m lifetime limit, including earlier qualifying gains since 2016; excess normally 33%. Enter taxable gain after costs, allowable losses and exemption allocation. Trading-business, ownership, working-role and connected-party exclusions need professional confirmation. Investment/rental assets generally do not qualify.
- Method: Eligible gain within the remaining €1.5m lifetime limit is taxed at 10%; normal excess at 33%.
- Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Sources: Official rules and guidance
Useful next steps
- Use Compare options to test an alternative side by side.
- Check the official sources above before relying on the figure.
- Copy, print or download a record of this calculation when you need one.
Reports open your email app addressed to s@s1.ie with the public page address only. Your inputs are never added.
How the revised entrepreneur relief 2026 calculation works
Eligible gain within the remaining €1.5m lifetime limit is taxed at 10%; normal excess at 33%.
Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Using this calculator
- Enter your own figures in the labelled inputs. Keep the currencies, units and time periods consistent.
- Choose any applicable rate profile, pattern or assumption shown for this tool. Open additional inputs when relevant.
- Review entrepreneur cgt and estimated relief saving, then read the stated assumptions and eligibility conditions before using the result.
Official sources and further information
Worked example
This is a static example using illustrative inputs, not facts about you or today’s date. The displayed eligibility selections and assumptions apply only to this example.
See example inputs
- Qualifying gain after costs, losses and exemptions (€)
- 800000
- Earlier qualifying lifetime gains since 2016 (€)
- 500000
- All asset, trading, ownership and working-role conditions verified
- No
- Entrepreneur CGT
- €264,000.00
- Estimated Relief Saving
- €0.00