Deemed Disposal Calculator
Deemed Disposal
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Deemed Disposal Calculator

Understand Irish ETF Tax with Clarity

Deemed disposal rules confuse many investors. We break them down simply and help you calculate your tax liability.

📚 Learn Deemed Disposal🇮🇪 Irish ETF Tax Guide
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We're putting the finishing touches on our comprehensive calculator. Meanwhile, explore our guides to understand deemed disposal rules.

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🇮🇪 Irish Tax 2026
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How it Works

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Import your broker transaction history (DEGIRO, Trading 212, etc.).

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Automatic classification of positions. Tax liability computed by 8-year periods.

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Clear breakdown of your deemed disposal events and estimated tax to pay.

Example: The 8-Year Rule

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Why the 8-year timeline matters

If you bought €10,000 of VWCE on 1 January 2018, and it's now worth €15,000 on 31 December 2025—even if you haven't sold—you may owe tax on the €5,000 gain.

  • Year 1-7: No tax owed (gains accumulate)
  • Year 8 (31 Dec 2025): Deemed disposal event triggered
  • 31 Dec 2025: Tax owed on €5,000 gain at 38% rate = €1,900

Irish ETF Tax by the Numbers

38%
Exit tax rate from 2026
(reduced from 41%)
8
Year deemed disposal
cycle for ETFs
€0
Minimum investment
threshold (all amounts)

Complete Guide to Irish ETF Tax

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What is an ETF? →

Learn ETF basics, types, and Irish tax context

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Deemed Disposal →

Deep dive into the 8-year rule and examples

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Irish ETF Tax →

Exit tax rates, chargeable events, FX handling

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Glossary →

Key terms and definitions explained

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Quick Answers

Do I have to pay tax even if I don't sell my ETFs?

Yes, under Ireland's deemed disposal rules. Every 8 years, you may owe exit tax on gains even if you haven't sold. This is the "8-year rule" that applies to many ETFs.

What's the current Irish ETF tax rate?

The exit tax rate is 38% from 1 January 2026 (reduced from 41%). This applies to gains from ETFs under the investment undertaking/gross roll-up regime.

When does the 8-year timer start?

Generally from when you first acquired the ETF units. So if you bought VWCE on 15 March 2018, the 8-year period would typically end on 15 March 2026.

Does this apply to my pension investments?

No, pension investments (PRSA, occupational schemes) have different tax treatment. Deemed disposal typically applies to direct taxable investments, not pension structures.

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