Irish Revenue Updates Manual on Capital Gains Tax Rate to Reflect Rate Reduction to 31%

Irish Revenue has issued eBrief No. 142/26 concerning updates to the Tax and Duty Manual on the Capital Gains Tax rate, which reflect the reduction in the rate from 33% to 31% as announced in Budget 2027. A resolution for the reduction was approved on 6 October 2026 (Budget Night). For the reduction to remain permanent, it must be approved as part of the Finance Bill implementing the Budget.

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Revenue eBrief No. 142/26 Capital Gains Tax - rate of charge (S.28)

Tax and Duty Manual Pa…