Track your shares and ETFs together, with the right tax treatment for each. For Irish investors, that means keeping ordinary share gains separate from fund income and eight-year deemed disposals.
Gains on ordinary company shares generally fall under Capital Gains Tax at 33%. Individuals have a €1,270 annual CGT exemption. Funds covered by the investment-fund tax regime are treated separately.
For individuals, income and gains from Irish investment funds and equivalent offshore funds in eligible EU, EEA and treaty-country OECD jurisdictions are taxed at 38% from 1 January 2026, down from 41%. The fund regime includes an eight-year deemed disposal charge on gains, even when you keep the investment. This is fund taxation, not the ordinary 33% CGT charge.
The primary tax authority in Ireland is the Revenue Commissioners. Investors should consult official guidance for reporting requirements and deadlines applicable to capital gains and dividend income.
Share sales normally use FIFO. Shares bought in the four weeks before a sale are matched first, with FIFO applying to any excess. Selling at a loss and buying back within four weeks restricts relief for that loss to gains on the replacement shares.
Checked 10 September 2026 against Revenue guidance on CGT and the annual exemption, the 2026 fund tax rate, deemed disposal and share matching and loss relief.
Ireland is home to the following major exchanges where stocks, ETFs, and other securities are listed and traded.
AllInvestView supports CSV imports from all major brokers operating in Ireland. Click on a broker below to view the step-by-step import guide.
These are some of the most widely held ETFs among Ireland-based investors. Click any ticker to view detailed analytics, historical performance, and dividend data on AllInvestView.
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Create Free AccountThis guide is for informational purposes only and does not constitute financial, tax, or investment advice. Tax rates, regulations, and exchange information may change — consult a qualified professional for your specific situation. Past performance does not guarantee future results. © 2026 AllInvestView.