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Capital Gains Tax

The capital gains tax rate remains unchanged at 33%. The annual personal exemption of €1,270 also remains unchanged.

Entrepreneurs Relief provides a reduced rate of capital gains tax on gains of up to €1m arising on the disposal of qualifying business assets, by qualifying individuals. The budget reduces the rate of tax applying to such gains from 20% to 10%.

Farm Restructuring Relief provides an exemption from CGT on certain sales or exchanges of farmland, the relief has been extended to the end of 2019. 


In This Issue
Income Tax
Business/ Corporation Tax
Capital Gains Tax
Farm Taxation
VAT, CAT & Stamp Duty
Anti-Avoidance
About BCK

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The above is intended as a general guide to the measures announced in Budget 2017.  It is possible that the measures described above may be modified and may be subject to change in the Finance Bill.  No action should be taken on the basis of the above without obtaining professional taxation advice.

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