Shares, investment trusts, cryptocurrency, and property are all taxed under the same 33% CGT regime in Ireland — distinct from the exit tax that applies to ETFs and pooled funds. Add every disposal from the tax year and this calculator nets your gains against your losses before applying the €1,270 annual exemption, then shows which payment deadline applies.
Every disposal's gain or loss (proceeds less cost) is calculated individually, then all gains and losses for the year are netted against each other — losses reduce the net gain euro for euro, with no separate exemption or relief needed to use them. The €1,270 annual exemption is applied once to whatever net gain remains, on a use-it-or-lose-it basis; if you have no net gain in a year, that year's exemption is simply lost, not carried forward.
Yes — CGT losses aren't ring-fenced by asset type. A loss on cryptocurrency can offset a gain on shares, and a loss on shares can offset a gain on an investment property, all within the same CGT computation for the year.
CGT isn't collected through payroll. Disposals made between 1 January and 30 November (the "initial period") are due by 15 December of that year; disposals made in December (the "later period") are due by 31 January of the following year — a noticeably shorter window than the rest of the year gets.
No — this is a common point of confusion. The annual exemption only applies to gains taxed under CGT (shares, investment trusts, crypto, property). ETFs and pooled funds are taxed under the separate exit-tax regime, which has no equivalent annual exemption at all.
Figures are estimates for informational purposes only, based on the assumptions you enter, and are not tax advice. Consult a tax advisor or Revenue.ie before making financial decisions.