Glossary
The Irish tax words, explained so everyone understands
The three Irish tax words — explained in plain words, with worked examples for 2026 and the mistake most beginners make: 33 % capital gains tax above €1,270, 25 % dividend withholding tax with dividends taxed as income, and the 38 % ETF exit tax with a deemed sale every 8 years. No advice. The rest of the glossary is the same in every country.
Tax
Tax is national. These pages are about Ireland. The rest of the glossary — P/E, ETF, RSI and the other words — is the same in every country.
Choose the country you pay tax in:🇩🇰 Danmark🇸🇪 Sverige🇳🇴 Norge🇫🇮 Suomi🇩🇪 Deutschland🇪🇸 España🇫🇷 France🇵🇱 Polska🇮🇹 Italia🇳🇱 Nederland🇧🇪 België (NL)🇧🇪 Belgique (FR)🇮🇪 Ireland🇬🇧 United Kingdom🇺🇸 United States🇮🇸 Ísland🇵🇹 Portugal🇬🇷 Ελλάδα🇨🇿 Česko🇭🇺 Magyarország🇷🇴 România🇧🇬 България🇸🇰 Slovensko🇭🇷 Hrvatska🇸🇮 Slovenija🇱🇹 Lietuva🇱🇻 Latvija🇪🇪 Eesti🇦🇹 Österreich🇨🇾 Κύπρος🇱🇺 Luxembourg🇲🇹 Malta🇺🇦 Україна🌐 English
Capital gains tax (CGT)The 33 % tax on the profit when you sell shares — after €1,270 a year tax-free, and only when you sell.Dividend withholding tax (DWT)The 25 % taken off Irish dividends up front — and dividends are then taxed as income, at up to 40 % plus USC and PRSI.ETF exit taxThe 38 % tax on ETFs and funds — with a "deemed sale" every 8 years, even if you never sold, and no loss relief.
Written by Claus Frisch, founder of Kiggo. Not an adviser, not a bank — Kiggo explains, you decide.
