Capital Gains Tax Allowance 2025/24 Ireland. The tables below are ‘ready reckoners’, showing estimates of the effects of illustrative tax changes on tax receipts from 2025 to 2026,. The annual exempt amount (aea) is the amount of capital gains that trustees can realise during a tax year that are exempt from capital gains tax.

You do not pay any tax on earnings up to £12,570. Marriage allowance (transferable tax allowance).