Self-Assessed
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Land or buildings acquired between 7 December 2011 and 31 December 2014
You may be due due relief if you disposed of land or buildings acquired between 7 December 2011 a...
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Compensation and insurance money
Sarah received an insurance policy payment for damage caused by a fire in a property that she own...
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Revised Entrepreneur Relief
You can claim relief from CGT if you've made gains from disposing of business assets. There is a ...
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Farm Reconstructing Relief
You may claim a relief from CGT if you dispose of farm land in order to make your farm more effic...
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Indexation Relief
Indexation Relief (also known as 'inflation relief) may be claimed if you owned the asset you're ...
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Disposing of a farm to your child
You can dispose of all or part of your business or farming assets to your child. If you do, you m...
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Disposal of a Business or Farm
If you are disposing of a business or a farm to someone other than your child and you are 55 or o...
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What do you pay CGT on?
You have to pay CGT on gains made from the sale, gift or exchange of an asset such as:
land
buil...
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What is a disposal?
Disposal refers to the transfer of ownership of an asset by way of:
Sale
Exchange
Gifting
Settle...
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What is an asset?
Some common type of investment assets are stocks, shares, currency and property. But an asset is ...
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PRSI
Pay Related Social Insurance (PRSI) contributions are deducted from your income and used to fund ...
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Trading and professional income
A self-employed person is someone who runs their own business - known as a trade or profession.
T...
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Understanding Income Tax in Ireland
What happens when I start work for the first time?
When you start employment in Ireland under the...
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Should I register for self-assessed tax?
There are many reasons why you may need to register for self-assessment tax (by completing a TR1 ...
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Understanding PRSI
What is Pay Related Social Insurance (PRSI)?
PRSI is another deduction you’ll see on your payslip...
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Universal Social Charge
USC is a tax you pay on your gross income. Everyone earning over €13,000 (2023) gross income is l...
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Preliminary Tax
For Income Tax (IT) purposes, preliminary tax is your estimate of the IT, Pay Related Social Insu...
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When I become chargeable person
You will be considered 'a chargeable person' for self-assessment purposes if you are due to pay t...