Ireland Entrepreneur Relief CGT Calculator
Ireland's Entrepreneur Relief reduces CGT on qualifying business disposal from 33% to 10% on the first €1M lifetime gain. Calculate savings on your business sale and check qualification criteria.
| Capital Gain | — |
| Prior Entrepreneur Relief Used | — |
| Remaining Lifetime Limit | — |
| Qualifies for Relief | — |
| Relief-Eligible Gain | — |
| Normal-Rate Gain | — |
| Tax at 10% (relief) | — |
| Tax at 33% (normal) | — |
| Total CGT | — |
| Tax Saved via Relief | — |
How Entrepreneur Relief Works
Ireland's Entrepreneur Relief (similar to UK's Business Asset Disposal Relief / former Entrepreneurs' Relief) reduces the Capital Gains Tax rate from the standard 33% to 10% on the first €1 million of qualifying business disposal gains. The €1M is a lifetime limit per individual.
Source: Revenue.ie CGT on business disposals.
Qualification Criteria
Must own at least 5% of the ordinary share capital (or 25% if a sole trader/proprietary director). Must have been an officer or working director of the company for at least 3 of the 5 years immediately before disposal.
The shares must be in a 'trading company' (or holding company of a trading group). Passive investment companies, property letting companies, and personal portfolio companies don't qualify.
How to Track the €1M Lifetime Limit
The €1M is a lifetime cap across all business disposals during your life. If you've sold a previous business and used €400K of the limit, you have €600K remaining for future disposals.
Keep records of all prior Entrepreneur Relief claims. Revenue tracks via your annual tax returns (Form 11) under the CGT computation. The €1M is not indexed for inflation.
Strategic Planning Around Disposal
If you have multiple businesses, time the disposals to optimize. Spreading 2-3 disposals over years lets you maximize the €1M relief on each (though it's the same lifetime €1M across them).
Consider gifting some shares to a spouse before disposal — your spouse also has their own €1M lifetime limit, effectively doubling the relief for a married couple to €2M. Some restructuring required; consult a tax advisor.
Source: revenue.ie