Supplementary Capital Gains Tax - Basic Rates and Transitional Reliefs

Post Tapered Gain |
Supplementary Tax Rate on the Taxable Gain (TG) |
Transitional relief |
€0 - €50.000 |
0% |
€0 |
€50.001 - €60.000 |
2% |
(TG-€60.000) x 5% |
€60.001 - €100.000 |
2% |
€0 |
€100.001 - €110.000 |
3% |
(TG-€110.000) x 10% |
€110.001 - €150.000 |
3% |
€0 |
€150.001 - €160.000 |
4% |
(TG-€160.000) x 15% |
€160.001 - €200.000 |
4% |
€0 |
€200.001 - €210.000 |
5% |
(TG-€210.000) x 20% |
€210.001 - €250.000 |
5% |
€0 |
€250.001 - €260.000 |
6% |
(TG-€260.000) x 25% |
€260.001 + |
6% |
€0 |