| Disposal of shares, worked examples on calculating the capital gain or loss, Tax and Duty Manual Part 19-04-06A | Office of the Revenue Commissioners (Revenue) | 2019-08 | PDF, 246 KB | Open | REV TDM 19-04-06A |
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| Taxation of Crypto-Asset Transactions, Tax and Duty Manual Part 02-01-03, version archived by Revenue on 3 April 2020 | Office of the Revenue Commissioners (Revenue) | 2020-04 | PDF, 545 KB | Open | |
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| Taxation of Crypto-Asset Transactions, Tax and Duty Manual Part 02-01-03, version archived by Revenue on 6 May 2022 | Office of the Revenue Commissioners (Revenue) | 2022-04 | PDF, 604 KB | Open | REV TDM 02-01-03 2022 |
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| Restriction on Capital Losses, s 546A TCA 1997, Tax and Duty Manual Part 19-02-05A | Office of the Revenue Commissioners (Revenue) | 2022-08 | PDF, 206 KB | Open | REV TDM 19-02-05A |
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| Death (S.573), Tax and Duty Manual Part 19-03-09 | Office of the Revenue Commissioners (Revenue) | 2022-08 | PDF, 264 KB | Open | REV TDM 19-03-09 |
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| Disposals of marketable shares and securities (S.581), Tax and Duty Manual Part 19-04-03 | Office of the Revenue Commissioners (Revenue) | 2023-08 | PDF, 171 KB | Open | REV TDM 19-04-03 |
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| Acquisition, enhancement and disposal costs (S.552), Tax and Duty Manual Part 19-02-10 | Office of the Revenue Commissioners (Revenue) | 2023-10 | PDF, 244 KB | Open | REV TDM 19-02-10 |
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| Chargeable persons, Tax and Duty Manual Part 41A-01-01 | Office of the Revenue Commissioners (Revenue) | 2024-07 | PDF, 216 KB | Open | REV TDM 41A-01-01 |
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| CAT aggregation rules | Office of the Revenue Commissioners (Revenue) | 2024-10-02 | PDF, 85 KB | Open | |
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| Passive trades and loss relief restrictions, Tax and Duty Manual Part 12-01-02 | Office of the Revenue Commissioners (Revenue) | 2024-11 | PDF, 236 KB | Open | REV TDM 12-01-02 |
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| What do you pay CGT on? | Office of the Revenue Commissioners (Revenue) | 2024-11-25 | PDF, 149 KB | Open | |
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| What is exempt from CGT? | Office of the Revenue Commissioners (Revenue) | 2024-11-25 | PDF, 70 KB | Open | |
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| Allowable losses (S.546), Tax and Duty Manual Part 19-02-05 | Office of the Revenue Commissioners (Revenue) | 2024-12 | PDF, 159 KB | Open | REV TDM 19-02-05 |
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| Annual exempt amount (S.601), Tax and Duty Manual Part 19-07-01 | Office of the Revenue Commissioners (Revenue) | 2024-12 | PDF, 177 KB | Open | REV TDM 19-07-01 |
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| Books and records to be kept, Tax and Duty Manual Part 38-03-17 | Office of the Revenue Commissioners (Revenue) | 2024-12 | PDF, 458 KB | Open | REV TDM 38-03-17 |
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| Disposals and acquisitions made at market value (S.547), Tax and Duty Manual Part 19-02-06 | Office of the Revenue Commissioners (Revenue) | 2025-03 | PDF, 140 KB | Open | REV TDM 19-02-06 |
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| Guidelines for charging Interest on Late Payment, Tax and Duty Manual, Collection and Debt Management | Office of the Revenue Commissioners (Revenue) | 2025-05 | PDF, 699 KB | Open | REV TDM INTEREST |
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| If you make a loss (Capital Gains Tax) | Office of the Revenue Commissioners (Revenue) | 2025-05-02 | PDF, 101 KB | Open | |
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| Capital Gains Tax (CGT) on the disposal of an asset, how to calculate CGT | Office of the Revenue Commissioners (Revenue) | 2025-05-16 | PDF, 122 KB | Open | REV CGT CALC |
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| Capital Gains Tax (CGT) on the disposal of an asset, overview | Office of the Revenue Commissioners (Revenue) | 2025-05-27 | PDF, 73 KB | Open | |
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| CAT groups | Office of the Revenue Commissioners (Revenue) | 2025-06-06 | PDF, 80 KB | Open | REV CAT GROUPS |
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| Small Gift Exemption | Office of the Revenue Commissioners (Revenue) | 2025-06-12 | PDF, 69 KB | Open | REV CAT SMALL GIFT |
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| Capital Acquisitions Tax (CAT) thresholds, rates and aggregation rules, overview | Office of the Revenue Commissioners (Revenue) | 2025-06-24 | PDF, 63 KB | Open | REV CAT AGGREGATION |
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| Historical CAT thresholds | Office of the Revenue Commissioners (Revenue) | 2025-06-24 | PDF, 263 KB | Open | |
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| Important dates for CAT | Office of the Revenue Commissioners (Revenue) | 2025-06-24 | PDF, 62 KB | Open | |
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| CAT rates | Office of the Revenue Commissioners (Revenue) | 2025-07-01 | PDF, 68 KB | Open | REV CAT RATES |
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| Full self-assessment, consideration of standards of proof when making or amending Revenue assessments, Tax and Duty Manual Part 41A-05-01 | Office of the Revenue Commissioners (Revenue) | 2025-07 | PDF, 441 KB | Open | REV TDM 41A-05-01 |
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| Surcharge for late submission of Returns, Tax and Duty Manual Part 47-06-08 | Office of the Revenue Commissioners (Revenue) | 2025-07 | PDF, 97 KB | Open | REV TDM 47-06-08 |
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| Exemption on transfers between spouses or civil partners | Office of the Revenue Commissioners (Revenue) | 2025-07-07 | PDF, 44 KB | Open | REV CAT SPOUSE |
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| CAT group thresholds | Office of the Revenue Commissioners (Revenue) | 2025-09-24 | PDF, 125 KB | Open | REV CAT THRESHOLDS |
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| Knowing what to pay | Office of the Revenue Commissioners (Revenue) | 2025-12-09 | PDF, 73 KB | Open | |
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| Preliminary tax | Office of the Revenue Commissioners (Revenue) | 2025-12-09 | PDF, 79 KB | Open | |
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| Forms to complete (A guide to self-assessment) | Office of the Revenue Commissioners (Revenue) | 2025-12-09 | PDF, 81 KB | Open | |
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| What is preliminary tax? (A guide to self-assessment) | Office of the Revenue Commissioners (Revenue) | 2025-12-09 | PDF, 79 KB | Open | REV PRELIM TAX |
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| Tax rates, bands and reliefs | Office of the Revenue Commissioners (Revenue) | 2026-01-01 | PDF, 156 KB | Open | REV TAX CHARTS |
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| Taxation of Crypto-Asset Transactions, Tax and Duty Manual Part 02-01-03 | Office of the Revenue Commissioners (Revenue) | 2026-01 | PDF, 522 KB | Open | REV TDM 02-01-03 |
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| Universal Social Charge (USC), Tax and Duty Manual Part 18D-00-01 | Office of the Revenue Commissioners (Revenue) | 2026-01 | PDF, 291 KB | Open | REV TDM 18D-00-01 |
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| Standard rates and thresholds of USC | Office of the Revenue Commissioners (Revenue) | 2026-01-01 | PDF, 82 KB | Open | REV USC |
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| PRSI Class S Rates | Department of Social Protection (Ireland) | 2026-01-20 | PDF, 43 KB | Open | GOV PRSI CLASS S |
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| A guide to self-assessment, overview | Office of the Revenue Commissioners (Revenue) | 2026-01-26 | PDF, 72 KB | Open | |
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| The pay and file system | Office of the Revenue Commissioners (Revenue) | 2026-03-12 | PDF, 78 KB | Open | |
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| Filing your tax return (Self-assessment and self-employment) | Office of the Revenue Commissioners (Revenue) | 2026-03-19 | PDF, 78 KB | Open | REV PAYFILE 2026 |
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| Crypto-Asset Reporting Framework (CARF)/DAC8, information to be provided by crypto-asset users | Office of the Revenue Commissioners (Revenue) | 2026-03-24 | PDF, 71 KB | Open | REV DAC8 USER INFO |
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| Crypto-Asset Reporting Framework (CARF)/DAC8, registration obligations | Office of the Revenue Commissioners (Revenue) | 2026-03-24 | PDF, 81 KB | Open | |
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| Crypto-Asset Reporting Framework (CARF)/DAC8, reporting obligations | Office of the Revenue Commissioners (Revenue) | 2026-03-24 | PDF, 67 KB | Open | |
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| Crypto-Asset Reporting Framework (CARF)/DAC8, overview | Office of the Revenue Commissioners (Revenue) | 2026-03-30 | PDF, 90 KB | Open | REV DAC8 |
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| What constitutes a trade? Tax and Duty Manual Part 02-02-06 | Office of the Revenue Commissioners (Revenue) | 2026-04 | PDF, 166 KB | Open | REV TDM 02-02-06 |
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| Shares and Securities, Introductory, Tax and Duty Manual Part 19-04-01 | Office of the Revenue Commissioners (Revenue) | 2026-05 | PDF, 128 KB | Open | REV TDM 19-04-01 |
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| What are the VAT thresholds? | Office of the Revenue Commissioners (Revenue) | 2026-05-06 | PDF, 77 KB | Open | REV VAT THRESHOLDS |
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| Cryptocurrencies and crypto-assets | Office of the Revenue Commissioners (Revenue) | 2026-06-22 | PDF, 52 KB | Open | REV CRYPTO PAGE |
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| Assets (S.532), Tax and Duty Manual Part 19-01-01 | Office of the Revenue Commissioners (Revenue) | 2026-07 | PDF, 1.5 MB | Open | REV TDM 19-01-01 |
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| Selling or disposing of shares | Office of the Revenue Commissioners (Revenue) | 2026-07-24 | PDF, 282 KB | Open | REV CGT SHARES |
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| Capital Gains Tax, rate of charge (S.28), Tax and Duty Manual Part 02-03-01A | Office of the Revenue Commissioners (Revenue) | 2026-08 | PDF, 1.6 MB | Open | REV TDM 02-03-01A |
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| Disposals where assets lost or destroyed or become of negligible value (S.538), Tax and Duty Manual Part 19-01-09 | Office of the Revenue Commissioners (Revenue) | 2026-08 | PDF, 2.1 MB | Open | REV TDM 19-01-09 |
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| Time of Disposal and acquisition (S.542), Tax and Duty Manual Part 19-01-15 | Office of the Revenue Commissioners (Revenue) | 2026-08 | PDF, 1.5 MB | Open | REV TDM 19-01-15 |
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| Guidance on reporting obligations of Reporting Crypto-Asset Service Providers, Tax and Duty Manual Part 38-03-38 | Office of the Revenue Commissioners (Revenue) | 2026-08 | PDF, 2.9 MB | Open | |
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| When and how do you pay and file CGT? | Office of the Revenue Commissioners (Revenue) | 2026-08-25 | PDF, 119 KB | Open | REV CGT PAY FILE |
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| Credit for Capital Gains Tax (CGT) paid on the same event | Office of the Revenue Commissioners (Revenue) | 2026-09-03 | PDF, 76 KB | Open | |
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| Capital Gains Tax (CGT) on the disposal of an asset, how to calculate CGT (published 7 October 2026, 31 per cent rate) | Office of the Revenue Commissioners (Revenue) | 2026-10-07 | PDF, 123 KB | Open | REV CGT CALC 2026 |
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| List of Reportable Jurisdictions for CARF and DAC8 purposes | Office of the Revenue Commissioners (Revenue) | undated | PDF, 278 KB | Open | REV CARF JURISDICTIONS |
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| Code of Practice for Revenue Compliance Interventions | Office of the Revenue Commissioners (Revenue) | undated | PDF, 1.4 MB | Open | REV COP INTERVENTIONS |
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| Guide to Completing 2025 Pay and File Self-Assessment Returns | Office of the Revenue Commissioners (Revenue) | undated | PDF, 1.5 MB | Open | |
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