ETF Exit Tracker Ireland 2026

Ireland's 8-year ETF deemed disposal, tracked. Revenue's exit tax stepped down to 38% for 2026 — run every tranche through the clock and file it on Form 11.

WHO THIS IS FOR
Irish PAYE taxpayers and retail investors holding UCITS ETFs — on Trade Republic, DEGIRO, Revolut, Lightyear or Trading 212. Ireland's deemed disposal rule forces you to pay exit tax every eight years even if you haven't sold a single unit, and unlike direct shares there is no CGT annual exemption and no loss offset. Miss an anniversary and the interest clock starts. Track it here before your self-assessment deadline.

SOURCES
All rates and rules sourced from revenue.ie and the Irish Tax and Duty Manual, cross-referenced against Taxes Consolidation Act 1997 (sections 739 and 747) and Finance Act 2025, section 28. Updated 18 April 2026.

FREE
• Tranche dashboard — every ETF purchase tracked independently with an 8-year countdown ring and red/amber/green urgency.
• Date-aware rate engine — 41% exit tax applied to anniversaries in 2025 and earlier, 38% from January 1, 2026 onward, per Finance Act 2025.
• Cost basis rebasing — after each deemed disposal the tranche's basis is reset to its anniversary value, per Section 747 TCA 1997.
• US vs EU domicile awareness — US-domiciled ETFs switch to the 33% CGT regime with the €1,270 annual exemption and loss-offset rules of Section 601 TCA 1997.
• Share a tranche summary — export a single tranche's figures via the share sheet.
• Offline first — all portfolio data lives on your device in SwiftData. No account, no sign-in, no cloud sync.

PREMIUM (one-time purchase)
• Unlimited tranches — the free tier caps at 5 active tranches; Premium lifts the cap for DCA investors running dozens of monthly buys.
• Domicile comparator — long-run side-by-side projection of an EU/IE UCITS holding (38%/41% exit tax, no exemption, no offsets) against the same capital in a US-domiciled ETF taxed under CGT.
• Annual tax summary — aggregates every deemed-disposal anniversary and recorded sale into a single-year breakdown ready for transcription onto Form 11.
• No ads.

DISCLAIMER
For information only. Not tax advice. ETF Exit Tracker is not affiliated with Revenue, the Department of Finance, or any fund provider. Each tranche is assessed independently under Sections 739 and 747 TCA 1997 — no netting, no loss relief between tranches, no CGT annual exemption on exit tax. Consult a Qualified Financial Advisor for binding decisions.

SUPPORT
Questions? Tap Settings > Contact Support.
Support & privacy: https://cosprosoftsplit.github.io/etf-exit-tracker-legal/