ETF Tax Calculator & Investor Quiz
Understand the real impact of Ireland’s deemed disposal tax — then test your ETF knowledge.
How deemed disposal works in Ireland
Every 8 years, Revenue treats your ETF as if you sold it — even if you didn’t. This is the “deemed disposal” event.
Any gain above your original cost is taxed at 38% Exit Tax (reduced from 41% as of 1 January 2026). You may owe this tax without receiving any cash from a sale.
When you eventually sell, gains already taxed are credited back — so you don’t pay twice on the same gain.
This makes ETFs less tax-efficient for Irish investors than direct share investments, which use the lower 33% CGT rate with no deemed disposal.
Calculator is illustrative only. Assumes a constant annual return and no inflation adjustment. Exit Tax of 38% applies as of 1 January 2026 (reduced from 41% under Budget 2025). Does not account for loss relief, CGT credits, income tax on distributions, or personal tax circumstances. Always consult a qualified tax adviser. Not financial advice.
Quiz is for educational purposes. Exit Tax rate of 38% applies as of 1 January 2026, reduced from 41% under Budget 2025. Tax rules may change — always verify with Revenue or a qualified tax adviser. Not financial or tax advice.
