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Irish capital gains tax (CGT) is a tax charged on the profit made on the disposal of an asset by a chargeable person to include land and buildings on or after 6 April 1974. A chargeable person is any person who is tax resident or ordinarily resident for a year of assessment (see IR1.2.1)

Individuals resident or ordinarily resident in Ireland are liable to CGT on gains from worldwide disposals.

Individuals resident or ordinarily resident, but not domiciled, in Ireland are liable to CGT on gains arising on the disposal of assets situated in Ireland and on all other foreign gains (with some limited exceptions) to the extent that those gains are remitted to Ireland (see IR1.3.2)

Individuals who are neither resident nor ordinarily resident are liable on gains made on the disposal of certain 'specified assets', including land and buildings situated in Ireland and company shares deriving the greater part of their