Understand the rules
Tax in Ireland
Plain-English guides to the Irish tax questions that can arise when an individual holds an ETF outside a pension, including the eight-year deemed-disposal rule.
How are ETFs taxed in Ireland?
There is no single Irish tax answer for every ETF. For an Irish-resident individual investing outside a pension, the treatment can depend on the ETF's domicile, legal form and regulatory status. Many funds legally based in Ireland and qualifying equivalent funds abroad fall within rules that can tax income and gains at 38%. They can also trigger tax every eight years without a sale, known as deemed disposal. Other investments may be treated differently.
Read guide 36What is the eight-year deemed-disposal rule for ETFs in Ireland?
For ETF holdings covered by these Irish fund tax rules, tax can arise after eight years even if you have not sold. The rules treat the holding as if it had been sold at that point. Tax may be due on the gain. The rule can apply again every eight years.
Read guide