Ireland CGT 7-Year Rule Calculator 2027
Ireland's Section 604A CGT exemption: properties acquired Dec 2011 - Dec 2014, held 7+ years, sold for residential use receive full CGT exemption on the period from acquisition to 7-year point. This tool computes the partial exemption.
Section 604A 7-Year Rule
Tax incentive created by 2012 Finance Act to stimulate Irish property market post-2008. Property acquired Dec 7, 2011 - Dec 31, 2014, held minimum 7 years, sold for residential use: gain attributable to first 7 years of ownership is fully CGT-exempt. After 7 years, exemption proportionally diluted (e.g., 7/10 if held 10 years).
Eligibility Criteria
Three requirements: (1) Purchase date Dec 7, 2011 - Dec 31, 2014. (2) Held minimum 7 years before sale. (3) Property used for residential purpose (rental or owner-occupied). Doesn't apply to commercial property or land. Section 604A is unique Irish tax incentive — most other jurisdictions don't offer similar.
Combining with Other Reliefs
Principal Private Residence (PPR) relief is separate and stronger — full CGT exemption for years owner-occupied. Annual CGT exemption €1,270/person (€2,540 joint). Indexation relief abolished 2003. Combine Section 604A + PPR for periods of owner-occupation = often zero CGT on long-held property.
Source: Revenue.ie Section 604A Tax and Duty Manual, Finance Act 2012. Last updated: May 2026.