Ireland's first and only deemed-disposal tool for ETFs

Stop dreading tax season.
Let EirTax handle it.

Capital Gains Tax, Exit Tax on Irish-domiciled ETFs, and the eight-year deemed disposal charge, computed from your own transaction history. Import from DEGIRO, Trading 212, eToro and more, and download a Revenue-ready CG1 or a fully prepared Form 11 for upload to ROS.

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No credit card required
Revenue-compliant reports

Irish tax rules, fully automated

33%

CGT rate — assessed automatically

38%

Exit Tax on Irish ETFs — from 2026

8 years

Deemed disposal — never missed

€1,270

Annual CGT exemption — always applied

Everything you need

Irish tax law is complex. EirTax makes it simple.

We take care of the Irish tax rules that most often trip investors up, so you can focus on investing rather than spreadsheets.

Capital Gains Tax

Charges every disposal to CGT at 33 percent, applying the €1,270 annual exemption, the four-week wash-sale restriction, and relief for current-year and forward losses.

Exit Tax and deemed disposals

Applies the gross roll-up regime to Irish-domiciled ETFs: Exit Tax at 38 percent from 2026 (41 percent before), an eight-year deemed disposal on every holding, and a credit for tax already paid set against the eventual sale.

Lot accounting and corporate actions

Tracks every acquisition as its own lot with first-in-first-out matching and same-day averaging per the Irish rule, and carries bonus issues, rights issues and stock splits through to the cost base.

Broker statement import

Reconciles transaction histories from DEGIRO, Trading 212, eToro, Revolut and others into a single position book, with manual entry for any broker not yet supported.

CG1 and Form 11 for ROS

Produces a completed CG1 for straightforward capital gains, or a full Form 11 — Investment Undertakings and Capital Gains self-assessment included — as a file ready to upload to Revenue Online Service.

Confidential by design

Portfolio data is encrypted in transit and isolated to your account alone, with off-site backups encrypted at rest. Authentication is handled over OIDC; nothing is shared or sold.

Simple process

From broker to Revenue in 3 steps

No accounting degree required.

01
2 minutes

Import your transactions

Upload a CSV export from your broker — DEGIRO, Trading 212, eToro, or Revolut — or add transactions manually. EirTax normalises everything into one unified portfolio.

02
Instant

Review your tax position

Your Capital Gains, Exit Tax obligations, and upcoming deemed disposal events are calculated automatically. See a live breakdown of what you owe — and when.

03
One click

Download & file with Revenue

Generate a Revenue-compliant PDF and CSV report with one click. File via ROS before the October deadline with confidence.

Irish ETFs and Form 11

The charge most calculators leave out

EirTax is the first — and, to date, the only — application in the Irish market to compute the eight-year deemed disposal on Irish-domiciled ETFs from end to end: from each acquisition lot, through every anniversary, to the finished Form 11.

It is also, for a regular investor, the most demanding figure on the return to calculate manually. The charge is not a single figure but a separate calculation for each purchase ever made, and that volume of records quickly exceeds what can be maintained accurately in a spreadsheet.

The difficulty is bookkeeping at scale. Every purchase is a separate lot with its own acquisition date and its own eight-year clock, and each has to be valued and charged in its own right when that anniversary falls. Once a lot has been taxed on a deemed disposal, its base cost must be carried forward at the stepped-up value so the next measurement is not overstated and the gain is not taxed twice. For an investor contributing, say, €150 a month, that is a fresh lot every month — dozens of overlapping anniversaries and revised cost bases to track at once. Reconstructing it by hand in a spreadsheet is, in practice, close to impossible; this is precisely the work EirTax was built to do.

Irish-domiciled ETFs sit outside the ordinary capital gains regime. Under the gross roll-up rules they are charged to Exit Tax — 38 percent from 2026, reduced from 41 percent — with no annual exemption and no offset for capital losses, and Revenue deems a disposal to occur on the eighth anniversary of every acquisition, crystallising a liability even where no units have been sold. An anniversary overlooked does not lapse; it follows the holding, with interest, to the eventual sale.

EirTax holds each acquisition as a separate lot — matched first-in-first-out, with same-day purchases averaged and bonus and rights issues carried through to the cost base — schedules its eight-year deemed disposal, and measures the chargeable gain at each event. Tax paid on a deemed disposal is carried forward as a credit and set against the Exit Tax arising on the final sale, so the same gain is never charged twice and any overpayment is surfaced for reclaim.

Where these events take a taxpayer beyond the CG1 and into a Form 11, EirTax assembles the return in full — populating the Investment Undertakings panel and the Capital Gains self-assessment across the 33 percent and 40 percent rate bands — and reconciles the income tax self-assessment against Revenue’s own computation before producing a file ready for upload to ROS. You review the figures and submit; the arithmetic and the form are already done.

Broker support

Every account, one position book

Transaction histories from the platforms most commonly used by Irish investors are normalised into a single record, with manual entry where a statement is not available.

DEGIRO
Trading 212
eToro
Revolut
Interactive Brokers
Manual entry

Pricing

Import everything free. Pay only when you file.

Upload your full broker history and check every figure at no cost. When a year's return is ready, buy that year's pass — a one-time payment, not a subscription, and a fraction of an accountant's fee. The right plan is detected from your data.

Starter

€0

Import your complete transaction history and review every figure before committing to a return. No card required.

  • Unlimited broker imports — all history, all years
  • Full portfolio, holdings and transaction views
  • Deemed disposal anniversaries detected
  • Headline tax estimate for every year
Get started free

Stocks

€29.99per tax year

One-time payment per tax year. Your CG1 is calculated, verified and ready for Revenue submission.

  • CG1 calculated and prepared for ROS
  • Full gains breakdown and form figures
  • For years with up to 60 disposals
  • ETF deemed disposal & Exit Tax not included
Get started

Investor

€59.99per tax year

Complete coverage for ETF portfolios. Deemed disposal calculated, exit tax credited, and Form 11 submitted to Revenue.

  • Everything in Stocks, unlimited disposals
  • Eight-year deemed disposal handled and filed
  • Exit Tax credit carried to the final sale
  • Form 11 reconciled with Revenue via ROS
  • Auto-suggested valuations from market data
  • Priority support
Get started

Already bought Stocks and need deemed disposal? Upgrade any year to Investor for €30 — the difference, nothing more.

Tax rules explained

Understand what you owe on shares and ETFs

Capital Gains Tax on shares

How Irish CGT applies to a share portfolio: first-in-first-out matching, the four-week restriction, bonus issues and rights issues, with worked examples.

Read the guide

ETFs and Exit Tax

The gross roll-up regime, Exit Tax at 38 percent, the eight-year deemed disposal and the credit against the eventual sale, and how it is returned on the Form 11.

Read the guide

FAQ

Common questions

What is Capital Gains Tax in Ireland?
Capital Gains Tax is charged at 33 percent on the chargeable gain you realise when you dispose of an asset such as a quoted share — the sale proceeds less the allowable cost of acquisition and any incidental costs of buying and selling. Each individual has an annual exemption of €1,270, but it is applied only after current-year losses and losses brought forward have been set against gains, and it cannot be transferred between spouses. Where losses exceed gains in a year, the unused balance is carried forward indefinitely against future gains; it cannot be carried back. EirTax applies the exemption, the loss ordering and the four-week wash-sale restriction for you, and splits the resulting liability across the two payment dates Revenue uses.
Is my ETF taxed as a fund or as shares?
It turns on where the ETF is domiciled, not on what it holds. Irish-domiciled UCITS ETFs fall under the gross roll-up regime and are charged to Exit Tax with an eight-year deemed disposal, no annual exemption and no loss relief. A US-domiciled ETF, by contrast, is generally treated like an ordinary share and taxed under CGT at 33 percent, with the €1,270 exemption and loss relief available. Establishing which of your holdings are Irish funds is the first step in getting the return right, and EirTax flags the regime that applies to each position.
What is the eight-year deemed disposal rule?
Irish-domiciled ETFs are taxed under the gross roll-up regime rather than under CGT, which allows gains to accumulate untaxed inside the fund. To prevent that deferral running indefinitely, Revenue deems a disposal to occur on the eighth anniversary of each acquisition: the gain to that date is brought into charge and Exit Tax is paid even though you continue to hold the units. The tax is not lost — it becomes a credit against the Exit Tax arising when you eventually sell, so the same gain is never taxed twice, and any excess is reclaimable. EirTax dates every lot, schedules each eighth anniversary, computes the charge, and carries the credit forward automatically.
I invest the same amount every month — how is that taxed?
Each monthly purchase is a separate acquisition lot, with its own cost, its own acquisition date and its own eight-year deemed disposal clock. A regular contributor steadily builds up many overlapping lots, each reaching its anniversary on a different date, each charged in its own right, and each carried forward at a stepped-up cost once it has been taxed so the gain is not counted twice. Doing this by hand quickly becomes impractical; EirTax holds every lot separately and schedules and computes each deemed disposal for you.
How does Exit Tax differ from CGT?
They are separate regimes with separate arithmetic, and they never mix. Exit Tax on Irish-domiciled ETFs is charged at 38 percent from 2026 (41 percent before), with no annual exemption and no offset for capital losses — a loss on one fund cannot shelter a gain on another fund or on ordinary shares, and the €1,270 exemption does not apply. Because the two regimes are computed independently, EirTax assesses them side by side and presents a combined position so that neither charge is understated and nothing is double-counted.
Do I file a CG1 or a Form 11?
A CG1 is sufficient where you have only capital gains to declare. Once you have Exit Tax or a deemed disposal to report, the return belongs on a Form 11, which carries the Investment Undertakings panel alongside the Capital Gains self-assessment. EirTax prepares whichever your circumstances require — a completed CG1, or a full Form 11 reconciled against Revenue's own Calculate service and exported as a file you upload directly to Revenue Online Service. You review the figures and submit; the computation and the form are already done.
When are CGT and Exit Tax due?
CGT is paid in two instalments. Gains realised between 1 January and 30 November fall due on 15 December of the same year; gains realised in December fall due on 31 January following. The return itself — CG1 or Form 11 — is filed separately, by 31 October of the year after disposal. Exit Tax on an actual or deemed disposal is returned through the income tax system on the same Form 11. EirTax shows each amount against its deadline so you can pay on time and file once.
Which brokers are supported?
Statement imports are supported for DEGIRO, Trading 212, eToro and Revolut out of the box, with manual entry for any broker not yet listed. Whatever the source, transactions are normalised into a single position book, so lot matching, corporate actions and deemed disposals are computed consistently across your whole portfolio rather than broker by broker.
Are the figures compliant with Revenue?
Calculations follow current Revenue guidance: CGT at 33 percent, Exit Tax on Irish-domiciled ETFs at 38 percent from 2026, and the relevant treatment of dividend income. For a Form 11, the income tax self-assessment is reconciled against Revenue's own computation before the file is produced, so the figures you submit are the figures Revenue expects. EirTax prepares the return; you remain responsible for reviewing and filing it, and we recommend professional advice for unusual or complex situations.
Is my financial data secure?
Your data is encrypted in transit, and your portfolio is isolated to your own account, accessible to no other user. Off-site backups are encrypted at rest. Authentication is handled over OIDC, and your data is never shared or sold.

File your tax return with confidence.

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