# Capital gains tax Ireland: Global CGT Rate Index

> The Global CGT Rate Index carries 9 published figures read from 3 sources' own pages; the 4 published figures given by jurisdiction run from 10 to 33 percent, read 24 October 2026.

Capital Gains Tax HQ · https://capitalgainstaxhq.com/datasets/global-cgt-rate-index/ · computed 2026-10-24

**Range by jurisdiction:** 10 to 33 % (range 10 to 33 %; 8 published figures; 3 of 15 sources read publish one).

3 of the 15 named sources read in full publish a figure; 12 publish none, read 24 October 2026.

## By jurisdiction and asset_class and rule and asset class and time

| Breakdown | Median | Range | Sources |
|---|---|---|---|
| jurisdiction ireland | 32.5 % | 32 to 33 % | 2 |
| jurisdiction belgium | 10 % | 10 to 10 % | 1 |
| asset_class foreign-life-policies | 40 % | 40 to 40 % | 1 |
| asset_class venture-capital-individual | 15 % | 15 to 15 % | 1 |
| asset_class venture-capital-company | 12.5 % | 12.5 to 12.5 % | 1 |
| rule annual-exemption-ireland | 1,270 EUR | 1,270 to 1,270 EUR | 1 |
| rule annual-exemption-belgium | 10,000 EUR | 10,000 to 10,000 EUR | 1 |
| asset class development-land | 33 % | 33 to 33 % | 1 |
| time from-2026-10-07 | 31 % | 31 to 31 % | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [SPF Finances (Belgium): taxe sur les plus-values](https://fin.belgium.be/fr/particuliers/declaration-impot/revenus/taxe-plus-values) | 10,000 EUR | annual-exemption-belgium | 2026-10-24 |
| [Citizens Information (Ireland), Capital Gains Tax](https://www.citizensinformation.ie/en/money-and-tax/tax/capital-taxes/capital-gains-tax/) | 1,270 EUR | annual-exemption-ireland | 2026-10-24 |
| [Revenue (Ireland): how to calculate CGT](https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx) | 40 % | foreign-life-policies | 2026-10-24 |
| [Revenue (Ireland): how to calculate CGT](https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx) | 33 % | ireland | 2026-10-24 |
| [Citizens Information (Ireland), Capital Gains Tax](https://www.citizensinformation.ie/en/money-and-tax/tax/capital-taxes/capital-gains-tax/) | 33 % | ireland | 2026-10-24 |
| [Revenue (Ireland): how to calculate CGT](https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx) | 33 % | development-land | 2026-10-24 |
| [Revenue (Ireland): how to calculate CGT](https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx) | 31 % | ireland | 2026-10-24 |
| [Revenue (Ireland): how to calculate CGT](https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx) | 31 % | from-2026-10-07 | 2026-10-24 |
| [Revenue (Ireland): how to calculate CGT](https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx) | 15 % | venture-capital-individual | 2026-10-24 |
| [Revenue (Ireland): how to calculate CGT](https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx) | 12.5 % | venture-capital-company | 2026-10-24 |
| [SPF Finances (Belgium): taxe sur les plus-values](https://fin.belgium.be/fr/particuliers/declaration-impot/revenus/taxe-plus-values) | 10 % | belgium | 2026-10-24 |

## The sentence each figure was read from (11)

- [SPF Finances (Belgium): taxe sur les plus-values](https://fin.belgium.be/fr/particuliers/declaration-impot/revenus/taxe-plus-values), read 2026-10-24: "La première tranche de 10.000 euros (exercice d’imposition 2027) de plus-values réalisées est exonérée de la taxe chaque année."
- [Citizens Information (Ireland), Capital Gains Tax](https://www.citizensinformation.ie/en/money-and-tax/tax/capital-taxes/capital-gains-tax/), read 2026-10-24: "The first €1,270 of chargeable gains in a tax year are exempt from CGT."
- [Revenue (Ireland): how to calculate CGT](https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx), read 2026-10-24: "These rates are: 40% for gains from foreign life policies and foreign investment products."
- [Revenue (Ireland): how to calculate CGT](https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx), read 2026-10-24: "The rate of CGT is 33% for most gains."
- [Citizens Information (Ireland), Capital Gains Tax](https://www.citizensinformation.ie/en/money-and-tax/tax/capital-taxes/capital-gains-tax/), read 2026-10-24: "The standard rate of Capital Gains Tax is 33% of the taxable gain you make."
- [Revenue (Ireland): how to calculate CGT](https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx), read 2026-10-24: "33% for gains from development land."
- [Revenue (Ireland): how to calculate CGT](https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx), read 2026-10-24: "The rate of CGT is 31% for most gains."
- [Revenue (Ireland): how to calculate CGT](https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx), read 2026-10-24: "Rates for most gains changed on 7 October 2026 to 31%."
- [Revenue (Ireland): how to calculate CGT](https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx), read 2026-10-24: "15% for gains from venture capital funds for individuals and partnerships."
- [Revenue (Ireland): how to calculate CGT](https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx), read 2026-10-24: "12.5% for gains from venture capital funds for companies."
- [SPF Finances (Belgium): taxe sur les plus-values](https://fin.belgium.be/fr/particuliers/declaration-impot/revenus/taxe-plus-values), read 2026-10-24: "Le taux normal de la taxe sur les plus-values est de 10 %."

## Read in full, publishes no figure

- [Revenue (Ireland): when and how do you pay and file CGT](https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/when-and-how-do-you-pay-and-file-cgt.aspx), read 2026-10-24: read in full and no accepted figure on the page
- [Revenue (Ireland) Tax and Duty Manual Part 38-06-01a](https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-38/38-06-01a.pdf), read 2026-09-12: read in full and no accepted figure on the page
- [IRAS (Singapore): gains from sale of property, shares and financial instruments](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/what-is-taxable-what-is-not/gains-from-sale-of-property-shares-and-financial-instruments), read 2026-10-17: read in full and no accepted figure on the page
- [Hong Kong Inland Revenue Department: Profits Tax](https://www.ird.gov.hk/eng/tax/bus_pft.htm), read 2026-09-18: every candidate on the page was refused
- [Hong Kong IRD: FAQ on chargeability to profits tax on gains from property transactions](https://www.ird.gov.hk/eng/faq/pty_tran.htm), read 2026-09-18: read in full and no accepted figure on the page
- [Hong Kong IRD: Tax Certainty Enhancement Scheme for onshore equity disposal gains](https://www.ird.gov.hk/eng/tax/bus_taxcertainty.htm), read 2026-09-18: every candidate on the page was refused
- [Hong Kong IRD: a brief guide to taxes administered by the IRD](https://www.ird.gov.hk/eng/pdf/tax_guide.pdf), read 2026-09-12: every candidate on the page was refused
- [UAE Ministry of Finance: corporate tax](https://mof.gov.ae/en/public-finance/tax/corporate-tax/), read 2026-10-24: every candidate on the page was refused
- [Cayman Islands Government: finance and economy](https://gov.ky/economy), read 2026-10-24: every candidate on the page was refused
- [Swiss Federal Tax Administration: tax reliefs](https://www.estv2.admin.ch/f/steuerverguenstigungen/33.htm), read 2026-09-11: read in full and no accepted figure on the page
- [OECD: statutory tax rates on dividends, interest and capital gains](https://www.oecd.org/en/publications/statutory-tax-rates-on-dividends-interest-and-capital-gains_1aa2825f-en.html), read 2026-09-11: read in full and no accepted figure on the page
- [PwC Worldwide Tax Summaries: capital gains tax rates quick chart](https://taxsummaries.pwc.com/quick-charts/capital-gains-tax-cgt-rates), read 2026-10-24: every candidate on the page was refused

## Methodology

Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 3 of the 15 named sources that could be read published a usable figure; 12 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 8 figures, never sentences; 159 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction: headline capital gains rate, annual exemption, and whether private gains are chargeable at all, each quoted from that jurisdiction's OWN authority rather than from a comparison table; the derived figures are the ranked zero-rate list and, more usefully, the CHANGE log - Belgium's own SPF Finances now publishes a tax on financial-asset capital gains applying from 2026, which moves a country off the 'no capital gains tax' list that every list site still carries, and Hong Kong's tax-certainty scheme sets a 24-month, 15% holding test for a gain to be treated as capital

## Sources

- [Citizens Information (Ireland), Capital Gains Tax](https://www.citizensinformation.ie/en/money-and-tax/tax/capital-taxes/capital-gains-tax/) (the publisher's own terms; quoted for reporting and comment)
- [Revenue (Ireland): how to calculate CGT](https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx) (the publisher's own terms; quoted for reporting and comment)
- [Revenue (Ireland): when and how do you pay and file CGT](https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/when-and-how-do-you-pay-and-file-cgt.aspx) (the publisher's own terms; quoted for reporting and comment)
- [Revenue (Ireland) Tax and Duty Manual Part 38-06-01a](https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-38/38-06-01a.pdf) (the publisher's own terms; quoted for reporting and comment)
- [IRAS (Singapore): gains from sale of property, shares and financial instruments](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/what-is-taxable-what-is-not/gains-from-sale-of-property-shares-and-financial-instruments) (the publisher's own terms; quoted for reporting and comment)
- [Hong Kong Inland Revenue Department: Profits Tax](https://www.ird.gov.hk/eng/tax/bus_pft.htm) (the publisher's own terms; quoted for reporting and comment)
- [Hong Kong IRD: FAQ on chargeability to profits tax on gains from property transactions](https://www.ird.gov.hk/eng/faq/pty_tran.htm) (the publisher's own terms; quoted for reporting and comment)
- [Hong Kong IRD: Tax Certainty Enhancement Scheme for onshore equity disposal gains](https://www.ird.gov.hk/eng/tax/bus_taxcertainty.htm) (the publisher's own terms; quoted for reporting and comment)
- [Hong Kong IRD: a brief guide to taxes administered by the IRD](https://www.ird.gov.hk/eng/pdf/tax_guide.pdf) (the publisher's own terms; quoted for reporting and comment)
- [SPF Finances (Belgium): taxe sur les plus-values](https://fin.belgium.be/fr/particuliers/declaration-impot/revenus/taxe-plus-values) (the publisher's own terms; quoted for reporting and comment)
- [UAE Ministry of Finance: corporate tax](https://mof.gov.ae/en/public-finance/tax/corporate-tax/) (the publisher's own terms; quoted for reporting and comment)
- [Cayman Islands Government: finance and economy](https://gov.ky/economy) (the publisher's own terms; quoted for reporting and comment)
- [Swiss Federal Tax Administration: tax reliefs](https://www.estv2.admin.ch/f/steuerverguenstigungen/33.htm) (the publisher's own terms; quoted for reporting and comment)
- [OECD: statutory tax rates on dividends, interest and capital gains](https://www.oecd.org/en/publications/statutory-tax-rates-on-dividends-interest-and-capital-gains_1aa2825f-en.html) (the publisher's own terms; quoted for reporting and comment)
- [PwC Worldwide Tax Summaries: capital gains tax rates quick chart](https://taxsummaries.pwc.com/quick-charts/capital-gains-tax-cgt-rates) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- The Global CGT Rate Index carries 9 published figures read from 3 sources' own pages; the 4 published figures given by jurisdiction run from 10 to 33 percent, read 24 October 2026.
- 3 of the 15 named sources read in full publish a figure; 12 publish none, read 24 October 2026.
- Global CGT Rate Index, jurisdiction ireland: median 32.50 percent across 2 sources, read 24 October 2026.
- Global CGT Rate Index, jurisdiction belgium: median 10 percent across 1 source, read 24 October 2026.
- Global CGT Rate Index, asset_class foreign-life-policies: median 40 percent across 1 source, read 24 October 2026.
- Global CGT Rate Index, asset_class venture-capital-individual: median 15 percent across 1 source, read 24 October 2026.
- Global CGT Rate Index, asset_class venture-capital-company: median 12.50 percent across 1 source, read 24 October 2026.
- Global CGT Rate Index, rule annual-exemption-ireland: median 1,270 EUR across 1 source, read 24 October 2026.
- Global CGT Rate Index, rule annual-exemption-belgium: median 10,000 EUR across 1 source, read 24 October 2026.
- Global CGT Rate Index, asset class development-land: median 33 percent across 1 source, read 24 October 2026.
- Global CGT Rate Index, time from-2026-10-07: median 31 percent across 1 source, read 24 October 2026.

Cite as: "Capital Gains Tax HQ Global CGT Rate Index", updated 2026-10-24, https://capitalgainstaxhq.com/datasets/global-cgt-rate-index/.

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