Finance & Irish taxes
Fund Exit Tax Calculator Ireland 2026
Estimate one holding’s exit tax and credit for earlier deemed-disposal tax. This free fund exit tax calculator ireland 2026 shows the calculation and its assumptions so you can compare your own figures.
Your results
Estimate one holding’s exit tax and credit for earlier deemed-disposal tax.
Rules checked for 2026 on 2026-10-06. Scope: Finance Act 2025 section 37 enacted 38% rate for specified fund and life-policy events on or after 1 January 2026.
Calculated outcomes
- Prior Tax Potential Refund
- €0.00
- Chargeable Gain
- €6,000.00
- Exit Tax Rate Percent
- 38%
Assumptions and estimates
- Individual Irish/equivalent offshore fund gross-roll-up regime: 38% for chargeable events from 1 January 2026; 41% historical scenario. Enter one holding’s original cost and prior deemed-disposal tax eligible for credit. A potential refund requires an actual qualifying disposal and a verified claim. No CGT annual exemption or cross-fund loss offset is assumed. Fund classification is essential.
- Method: Chargeable gain × event-year individual fund rate, less eligible prior deemed-disposal tax credit. Historical 41%; from 2026 38%.
- 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 fund chargeable-event exit tax calculation works
Chargeable gain × event-year individual fund rate, less eligible prior deemed-disposal tax credit. Historical 41%; from 2026 38%.
Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Applicable rules year: 2026. Sources checked 2026-10-06: Finance Act 2025 section 37 enacted 38% rate for specified fund and life-policy events on or after 1 January 2026. Published rules are used, not proposed changes.
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 additional exit tax and calculated exit tax, 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
- Original acquisition cost (€)
- 10000
- Value at chargeable event (€)
- 16000
- Eligible prior deemed-disposal tax credit (€)
- 0
- Chargeable-event tax year
- 2026
- Additional Exit Tax
- €2,280.00
- Calculated Exit Tax
- €2,280.00