Ireland: Budget 2027 cuts capital gains tax to 31% and fund exit tax to 35%
The budget was announced on October 6, 2026; the Finance (No. 2) Bill 2026 was published on October 19, 2026 and is going through parliament. Capital gains tax of 31% instead of 33% applies to disposals from October 7, 2026 (development land stays at 33%); Irish fund exit tax falls from 38% to 35% from January 1, 2027. The deposit interest tax (DIRT) rate is unchanged.
What this changes in the calculation
Tax on selling an apartment goes from 33% to 31%; fund income tax is 38% now and 35% from 2027; final once the bill is enacted.
- Source
- gov.ie
- Status
- bill, not adopted
- Published