Tax on company shares in Ireland, when you sell, give or draw dividends
Owning shares in a company brings tax at three moments: when you sell them, when you give them away and when the company pays you a dividend. This page explains each one, with the rates that apply now.
- 10% under Revised Entrepreneur Relief, on up to €1.5m of lifetime gains
- 1% stamp duty on a share transfer
- 25% withholding tax on many dividends
Estimate the tax on a share sale
What would a share sale cost you in tax?
Enter a rough sale price and cost to see an estimate of the capital gains tax. It assumes the sale happens on or after 7 October 2026.
A guide only. Reliefs, losses and other factors can change the real figure.
How company shares are taxed
Selling shares: capital gains tax
You are taxed on the gain: what you receive, minus what you paid and certain costs.
- CGT is 31% on disposals from 7 October 2026 (33% before that)
- The first €1,270 of gains each year is exempt for an individual
- Revised Entrepreneur Relief can cut the rate to 10% on qualifying gains, up to €1.5m for life
- Pay by 15 December for sales up to 30 November, or 31 January for December sales
Giving shares away
A gift of shares is still a disposal, so tax can arise even though you receive no money.
- CGT is worked out on the market value of the shares
- The person receiving them may face CAT, depending on their threshold
- A credit for CGT against CAT on the same gift is generally available
- Transfers between spouses or civil partners are treated more favourably
Dividends from your company
A dividend is income to you, not a capital gain.
- Taxed at your marginal rate, plus USC
- Most companies withhold dividend withholding tax at 25% first
- That withholding counts towards your final bill
- The company can only pay dividends from distributable profits
Shares and options for employees
Shares given to staff, or options to buy them, are taxed too.
- Share options are generally taxed when exercised, with short reporting deadlines
- Qualifying SMEs can use KEEP options, where the gain is taxed as a capital gain on sale
- Employers report share awards to Revenue each year
- The rules differ by scheme, so check before you grant or exercise
The steps, in order
Three share-tax myths
Records for a share sale or gift
Questions about tax on company shares
Short, plain answers to what people ask us most.
What CGT rate applies if I sell shares now?
The standard capital gains tax rate is 31% for disposals on or after 7 October 2026 (it was 33% before that). Qualifying gains can instead be taxed at 10% under Revised Entrepreneur Relief, up to a lifetime limit of €1.5 million.
Is any part of a gain tax-free?
Yes. An individual has an annual CGT exemption of €1,270. Gains within that amount are not taxed.
When do I pay CGT on a share sale?
For disposals from 1 January to 30 November, the CGT is due by 15 December that year. For disposals in December, it is due by 31 January the following year.
Do I pay tax if I give shares to my child?
A gift is still a disposal for CGT, worked out on the market value of the shares. The child may also face capital acquisitions tax if the gift takes them over their threshold. A credit for CGT against CAT is generally available.
How are dividends taxed?
A dividend is income to you, taxed at your marginal rate plus USC. Many companies also withhold dividend withholding tax at 25% before they pay you, and that counts towards your bill.
Related services
Planning to sell or give away shares?
Tell us what you hold and what you have in mind. We will work out the tax before you commit.
- Which company and how many shares
- What you paid and roughly what they are worth
- Who is buying or receiving them
- Whether you have used any reliefs before
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