Capital Gains Tax · Ireland
Find a capital gains tax lawyer in Ireland for your disposal
Selling shares, land or a business interest can raise hard questions about valuations, records and correspondence. Tell us what you are facing and we match you, free of charge, with an Irish solicitor who handles this kind of work.
- Solicitors regulated by the Law Society of Ireland
- Matched within 24–48 hours
- Free, confidential and with no obligation
No matching fee. You decide whether to instruct the solicitor we introduce.
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Capital gains tax in Ireland
Support that fits how the Irish system actually works
Capital gains tax questions rarely arrive at a convenient moment. Whether you are selling shares, transferring a business interest, disposing of land or answering a query from Revenue, the outcome usually depends on facts, paperwork and the way the Irish system works rather than on a single headline figure. Ireland is a common-law jurisdiction built on precedent, the Constitution of 1937 and Acts of the Oireachtas, so how a matter is framed matters. A capital gains tax lawyer in Ireland can review the transaction, identify what is relevant and represent you in the appropriate forum. We do not give advice ourselves. We listen to your situation and match you with an Irish solicitor who handles this area of work, so you can decide the next step with proper support.
Ireland in practice
How legal and tax work is handled in Ireland
Ireland’s legal system differs from continental European systems in ways that shape how a capital gains tax matter is run. These are the structural points a solicitor will work with when you instruct one.
A common-law system built on precedent
Ireland is a common-law jurisdiction, not a codified civil-law system. Its law comes from judge-made precedent, the Constitution of 1937, Acts of the Oireachtas and retained pre-1922 legislation, together with EU law. Superior court decisions bind lower courts, and the courts may declare legislation invalid if it conflicts with the Constitution. Arguments therefore rest on decided cases as much as on statute.
Solicitors first, barristers for court work
The Irish profession is split in two. Solicitors are regulated by the Law Society of Ireland, must be on the Roll of Solicitors and hold an annual practising certificate; they deal with clients directly and prepare cases. Barristers are regulated by The Bar of Ireland, train at King’s Inns and are normally briefed through a solicitor. Clients from civil-law countries often find this division unfamiliar.
The court is chosen by the value of the claim
Ireland’s civil courts are divided by fixed monetary thresholds. The District Court hears claims up to €15,000, the Circuit Court up to €75,000 — €60,000 for personal-injury actions — and the High Court has unlimited jurisdiction above those limits. The sums at stake therefore determine the procedure, the timetable and the likely cost of resolving a dispute.
Costs follow the event
Lawyers’ fees in Ireland are agreed between lawyer and client; there are no binding statutory tariffs for solicitors or barristers. Court fees are set by statutory instrument and are payable to the Courts Service. Under the ‘costs follow the event’ rule the losing party ordinarily pays the successful party’s costs, assessed by a Taxing Master if not agreed, although the court retains discretion.
Related taxes and land records
Disposals often sit alongside other Irish taxes. Gifts and inheritances are charged to Capital Acquisitions Tax at 33% on the taxable value above a relationship-based group threshold, with transfers between spouses or civil partners exempt. Land ownership is recorded by Tailte Éireann, and first registration of unregistered property bought since 1 June 2011 is compulsory.
Legal aid has a narrow scope
Civil legal aid and advice are administered by the Legal Aid Board and are available to people of modest means who pass a financial means test and, for litigation, a merits test. The scheme covers a range of civil matters but is principally directed at family law; criminal legal aid is a separate scheme granted by the courts.
The country information on this page is drawn from official Irish and European Union sources — the European e-Justice Portal, the Law Society of Ireland, the Courts Service, the Irish Statute Book, the Legal Aid Board, Revenue and Tailte Éireann — verified in 2025.
- European e-Justice Portal — National justice systems: Ireland
- Law Society of Ireland — Practising certificate
- Courts Service — What the courts do
- Irish Statute Book — Statute of Limitations 1957, section 11
- Irish Statute Book — Civil Liability and Courts Act 2004, section 7
- Irish Statute Book — Defamation Act 2009, section 38
- Irish Statute Book — Statute of Limitations 1957, section 13
- Irish Statute Book — Family Law (Divorce) Act 1996
- Irish Statute Book — Unfair Dismissals Act 1977, section 8
- Legal Aid Board — Financial eligibility and merits test
- Revenue — Gift and Inheritance Tax (CAT)
- Tailte Éireann — Compulsory land registration
Common situations
Why people start looking for help
Most enquiries begin with a transaction that has already happened, or a letter that has already arrived. Here is what clients usually bring to us.
You are unsure what the disposal triggers
You have sold or transferred an asset and cannot tell which parts of the transaction matter. The answer depends on facts and records, and you want an Irish solicitor to look at the file before the position hardens.
Valuation and records are incomplete
Shares, land or an unquoted business interest can be difficult to value, and older paperwork may be missing. A lawyer can tell you which evidence matters and how to put it together in a usable form.
You have correspondence you do not understand
A query or assessment has arrived and the wording is unfamiliar. Instead of replying in haste, you want someone who deals with Irish tax and court procedure to read it and explain where you stand.
How we help
What working with a matched solicitor looks like
We are a matching service, not a law firm. Our role is to put your matter in front of an Irish solicitor who already works in this field.
We match, we do not advise
We do not give legal advice. We listen to your situation and introduce you to an Irish solicitor who handles capital gains tax work, so the legal judgement comes from a qualified professional.
Solicitors who work in this area
The solicitors in our network deal with Irish tax and property matters. They can review a transaction, handle correspondence and, where it is needed, brief a barrister for the higher courts.
Built for cross-border questions
If you live outside Ireland, or the asset sits in another country, the Irish common-law approach may differ from what you expect at home. A local solicitor explains how the matter is treated in Ireland.
Quick, free and confidential
You send a short description of the matter. We aim to respond within 24 to 48 hours with a suitable solicitor, and there is no charge for the matching and no obligation to instruct.
Cross-border
Asset abroad, or client abroad?
If the asset, your residence or the buyer sits in another European country, more than one legal system may be relevant. We work with lawyers across Europe, so you can begin in the jurisdiction where the property or the seller is based.
Questions
Frequently asked questions
What does a capital gains tax lawyer in Ireland actually do?
A solicitor working in this area reviews the transaction, gathers the records that matter and explains how the Irish rules apply to your facts. If a dispute or an appeal arises, your solicitor prepares the case and may brief a barrister for the higher courts. We match you with a solicitor; we do not advise.
How does Ireland’s split legal profession affect my case?
Solicitors are regulated by the Law Society of Ireland and are your first point of contact; they hold an annual practising certificate and deal with clients directly. Barristers belong to The Bar of Ireland and are normally instructed through a solicitor. If your matter reaches the higher courts, your solicitor briefs a barrister on your behalf.
Which Irish court would hear a dispute about a disposal?
That turns on the amount at stake. The District Court hears civil claims up to €15,000 and the Circuit Court up to €75,000, or €60,000 for personal-injury actions. The High Court, based in Dublin, has unlimited jurisdiction above those limits and also hears appeals from the Circuit Court in civil matters.
Who pays the legal costs in Ireland?
There are no binding statutory tariffs for lawyers’ fees, so costs are agreed between you and your solicitor. If the matter goes to court, the ‘costs follow the event’ rule usually means the losing party pays the successful party’s costs, assessed by a Taxing Master if the parties cannot agree. The court retains discretion.
Is civil legal aid available for a tax dispute in Ireland?
Civil legal aid is administered by the Legal Aid Board and is means-tested, with a merits test for litigation. It covers a range of civil matters but is principally directed at family law, and criminal legal aid is a separate scheme. Whether aid is available in your circumstances depends on the Board’s assessment.
How does the free matching service work?
You describe your situation in a short form — the asset, the country and what has happened so far. We compare it with solicitors who handle capital gains tax work in Ireland and send you the most suitable match, usually within 24 to 48 hours. There is no charge and no obligation.
Free matching
Tell us about your disposal
Send us the outline — what was sold, where the asset is and what has prompted the question. We will match you with an Irish solicitor who handles capital gains tax work, free of charge and without obligation.