CGT Entrepreneur Relief
Calculate Capital Gains Tax at 10% on qualifying business disposals up to the €1,000,000 lifetime limit.
Data verified · July 2026
What does Entrepreneur Relief reduce my CGT bill to?
Qualifying business gains are taxed at 10% instead of the standard 33%, up to a €1,000,000 lifetime limit. Any gain above the limit falls back to 33%, which is exactly the split this calculator shows.
Source: Taxes Consolidation Act 1997 s 597AA ; Revenue CGT reliefs. · updated 2026
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Everything about CGT Entrepreneur Relief
📋Overview+
Calculates the Revised Entrepreneur Relief: a reduced 10% CGT rate on qualifying gains from the disposal of business assets, up to a €1,000,000 lifetime limit, with standard 33% CGT above the limit.
💡 Best practices
- Eligibility requires at least 5% ownership and at least 3 of the prior 5 years spent working for the company as a director or employee for 50%+ of your time — this calculator does not check eligibility, only the tax once a gain qualifies.
- Disposals of development land or pure investment assets do not qualify for this relief.
📖User guide+
How to use this calculator
- 1
Enter the qualifying chargeable gain.
- 2
Enter any relief already claimed against the lifetime limit.
- 3
Read the relief gain (10%), the standard gain (33%) and the total CGT.
📚Glossary+
- Lifetime limit
- The 10% rate applies to a cumulative €1,000,000 of qualifying gains across an individual's lifetime, not per disposal.
ℹ️Sources & updates+
Last data update
July 14, 2026
Sources and references
Taxes Consolidation Act 1997 s 597AA ; Revenue CGT reliefs.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
FAQ — CGT Entrepreneur Relief
What does Entrepreneur Relief reduce my CGT bill to?+
Qualifying business gains are taxed at 10% instead of the standard 33%, up to a €1,000,000 lifetime limit. Any gain above the limit falls back to 33%, which is exactly the split this calculator shows.
Is the €1,000,000 limit per disposal?+
No — it is a cumulative lifetime limit across all your qualifying disposals. Relief already claimed on earlier sales eats into what remains, so enter any prior relieved gains to see your true remaining headroom.
Does this calculator check whether my disposal qualifies?+
No — it computes the tax once a gain qualifies. Eligibility separately requires at least 5% ownership and at least 3 of the prior 5 years working for the company as a director or employee for 50%+ of your time, and disposals of development land or pure investment assets never qualify.