Capital Gains Tax (CGT) Deductions

If you have made an investment (for example in stocks, shares or currency), there are some deductions you can make to reduce your CGT liability. These include:

  • Cost of acquisition
  • Inflation index - if the asset / property was bought before 2003
  • Expenditures incurred for the purpose of enhancing the value, for example, if a property was bought in 2005 for €200,000 and in 2007 a small guest house was built for €80,000 on the property. In this case, disposal of the whole property the cost to be deducted for tax purposes would be €280,000.
  • All incidental expenses incurred either on acquisition or disposal of the property such as solicitor's fee, advertising costs, auctioneer's fee etc.

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