Part 19-7-1 Annual exempt amount (S-601) 1.1 Annual exemption An individual is exempted from Capital Gains Tax if, for the year of assessment, the amount on which the individual is chargeable does not exceed €1,270. If the amount on which the individual is chargeable exceeds €1,270, only the excess of that amount over €1,270 is charged. The amount […]
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