How Ireland taxes capital gains, the 33% rate, the annual small gains exemption, and the principal private residence relief.
Primary source: Income tax rates, bands and reliefs (Revenue Commissioners).
This explainer sets out ireland capital gains tax as published by the Revenue Commissioners, with the figures preserved under the tax year they apply to. It is written against the primary source rather than summarised from memory, and every material figure links back to the Revenue Commissioners publication that carries it.
The rules described here apply to Ireland. Where a rate or threshold has changed, the effective date is stated so the earlier figure can be read alongside the rule that replaced it.