Capital Gains Tax Rate 2024 Ireland. Capital gains other than gains from development land are included in a company's profits for corporation tax purposes and are charged to tax under a formula, with the effect that tax is. The capital gains tax accrued in ireland for corporations and individuals is calculated using the following capital gains formula:
The standard capital gains tax rate for individuals in ireland is 33% on chargeable gains. If you dispose of an asset in december 2023, any capital gains tax will be due by 31 january 2024.