Calculator
CGT & FIFO reporter
Multi-tranche disposal calculator for individual shares. FIFO matching (Revenue's required method), the €1,270 annual exemption, multi-currency via ECB historic rates, and the right payment deadline.
Don't use this for ETFs. EU UCITS ETFs are taxed at 41% via the deemed-disposal regime, not 33% CGT. Use the Deemed Disposal tracker for those.
Purchases
Disposals (sales)
CGT due
€1,313
Pay by 15 December 2026 (Revenue deadline based on first disposal)
Total proceeds
€9,000
Total cost (FIFO)
€3,750
Net gain
€5,250
Effective rate
25.0%
CGT due / net gain
CGT calculation
| Total sale proceeds | €9,000 |
| FIFO cost basis | − €3,750 |
| Net gain | €5,250 |
| Annual exemption (€1,270) | − €1,270 |
| Taxable gain | €3,980 |
| × 33% rate | €1,313 |
FIFO matching
Each sale is matched against your oldest unsold lots first — Revenue's required method.
Partial sale · 12 May 2026+ €5,250
- 75 units from First buy (15 Jan 2022) — cost €3,750, proceeds €9,000, gain +€5,250
Still held
Future disposals will match these lots in date order.
- First buy · 15 Jan 202225 units · cost €1,250
- Top-up · 10 Jun 202450 units · cost €4,000