Revenue eBrief No. 136/26

10 September 2026

Exemption from Tax on Gains accruing on Certain Disposals of Shares (S.626B)

Tax and Duty Manual Part 20-01-14 (“Exemption from tax on gains accruing on certain disposals of shares (S.626B)”) provides guidance on the operation of the exemption from Capital Gains Tax on certain disposals of shares, as provided for in section 626B of the Taxes Consolidation Act 1997 (“TCA 1997”).

The manual has been updated to include guidance on the classification of foreign entities for the purposes of section 626B TCA 1997.

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