Ireland Property CGT and PPR Timeline
Turn ownership and occupation periods into an explainable PPR fraction and provisional CGT estimate.
Gain and occupation timeline
Enter whole months without double-counting periods. The last 12 months are added only to the unoccupied balance.
A potentially chargeable period remains
Net gain before relief: €135,000
Qualifying / non-qualifying months: 84 / 36
PPR relief estimate: €94,500
Taxable gain after €1,270 exemption: €39,230
Provisional CGT at 33%: €12,946
Timeline estimate only. Overlapping occupation, letting, spouse transfers, development value, losses and actual allowable costs require separate treatment.Decision guides
Principal Private Residence reliefConvert actual occupation and deemed final months into a relief fraction.Final 12 monthsAdd the final-period rule without double-counting months already occupied.Home later rented outSeparate qualifying residence months from later rental periods.Allowable property costsDistinguish acquisition, disposal and enhancement costs from routine repairs.Annual CGT exemptionApply the individual exemption after the PPR apportionment.CGT losses and prior gainsKeep loss utilisation outside the simple property timeline estimate.Spouse or civil partner transferFlag ownership-history questions before assuming a new acquisition date.CGT payment timelinePrepare valuation, sale date, payment period and return records.
Methodology and limits
The engine makes the time apportionment visible, caps deemed final months and applies the entered cost basis. It does not resolve mixed use, development value or loss claims.