Sources and Methodology

Revenue CGT guidance: standard CGT is 33% through 6 October 2026 and 31% for disposals from 7 October 2026; development land remains at 33%. The Crypto calculator uses each disposal date, with the individual annual exemption and allowable losses applied to higher-rate gains first under TCA sections 546 and 601.

Revenue Help to Buy guidance: qualifying contracts or first self-build drawdowns from 7 October 2026 use a €35,000 maximum, still limited by 10% of the property value and eligible Income Tax plus DIRT paid. Earlier enhanced cases retain the €30,000 maximum.

Revenue CAT thresholds: gifts and inheritances taken from 7 October 2026 use Group A €420,000, Group B €44,000 and Group C €22,000; the rate remains 33%. Earlier benefits retain the thresholds for their dates. This plugin does not currently provide a standalone CAT or general CGT calculator.

The salary and PRSI tools remain 2026 annual estimates: 39 weeks before October and 13 weeks afterwards. These are not individual dated payslip calculations. Class S uses the 4.2375% annual blended rate. The DSP Class A A0 employer-rate source discrepancy remains unresolved; the existing 9.15% post-October assumption is retained pending authoritative clarification.

Irish Calculators aims to start from official or public Irish sources, then convert complex rules into practical calculator inputs, outputs, notes, and guide explanations.

Some tools require simplified assumptions because real-life cases can depend on details that a short calculator cannot fully capture. Those assumptions should be visible on the calculator page, not hidden behind the final number.

Irish Calculators is owned and operated by Hassan, who manages website development, content updates and reported corrections. Calculator and guide content is published under Irish Calculators. This publisher credit does not claim independent review by an accountant, tax adviser, solicitor or financial adviser. See About Irish Calculators for ownership and content-production details.

Last reviewed means the content was deliberately checked against the linked official sources on that date. If no explicit review has been recorded, a guide shows its genuine Last updated date instead. A software update alone is not presented as an editorial review.

Calculator examples are generated from documented calculation rules. Editorial pages explain the important assumptions, exclusions and source hierarchy so users can understand how a result or summary was produced.

Calculator assumptions and rate tables are reviewed after the annual Budget, when Revenue publishes updated thresholds, and when major scheme or employment rules change. Guide content should be checked when Citizens Information or official scheme pages change the underlying rules.

If you find a figure that looks wrong, send us the page URL and the source you are checking against through the contact page.

The 2026 salary example assumptions were checked on 15 July 2026 against Revenue’s tax and USC tables and the Department of Social Protection’s Class A PRSI rates. Other pages carry their own explicit review date or genuine last-updated date.