Pension ReliefUp to 40%
ETF Exit Tax38% (2026)
CGT33%
DIRT33%
Best After-DIRT Rate1.47%
Irish CPI (Feb 2026)2.7%
Property YoY+7.0%
CGT Annual Exemption€1,270
Pension SFT (2026)€2.2M
Irish Investment Intelligence · 2026

Know your options.
Know the tax.

A ranked comparison of Irish investment vehicles by tax efficiency. The wrapper matters as much as the investment — especially in Ireland.

Compare Options Tax Guide Calculator
Investment Vehicles

Best Irish investment options — ranked by tax efficiency

Tax treatment is the dominant variable for Irish investors. A worse underlying investment in a better wrapper will often outperform. Updated for 2026 tax year.

01 / 06
PensionPRSA / AVC / Occupational
Best Tax
Tax relief (in)20% or 40% marginal
GrowthTax-free inside wrapper
Lump sum at retirement25% tax-free (≤ €200k)
Earnings cap€115,000
SFT (2026)€2.2M → €2.8M by 2029
Age-band limit15% – 40% of salary

For higher-rate taxpayers a €100 contribution costs €60 after 40% relief — and grows tax-free. Max your age-band allocation before putting money anywhere else. PRSA contributions get income tax relief; auto-enrolment (My Future Fund) does not.

02 / 06
Direct EquitiesStocks & Shares
CGT 33%
Tax on gains33% CGT
Annual CGT exemption€1,270 (non-cumulative)
Deemed disposalNone
Dividend incomeMarginal income tax rate
Platforms (IE)IBKR, Trading 212, DEGIRO
CGT payment deadline15 Dec (Jan–Nov disposals)

More tax-efficient than ETFs on gains — 33% vs 38% and no deemed disposal obligation. Crystallise up to €1,270 of gains before 31 December every year or you lose the exemption. Bed-and-breakfast rule: 4-day wait before repurchasing the same stock.

03 / 06
State SavingsAn Post / NTMA
DIRT Exempt
DIRT0% — fully exempt
Solidarity Bond (10yr)2.01% effective
Savings Cert (5yr)1.74% effective
Backed byIrish Government
LiquidityLow — early exit penalties
Max per product€120,000

DIRT exemption is a material edge over standard savings accounts. A 2.01% DIRT-free return beats most deposit accounts at 1.47% after DIRT. Best used as medium-term dry powder (3–10 years) where liquidity isn't required. No DGS limit concerns — sovereign-backed.

04 / 06
ETFs & Index FundsCollective Investments
Watch: Deemed Disposal
Exit Tax (individuals, 2026)38%
Change from 2025↓ reduced from 41%
Deemed disposalEvery 8 years — tax without selling
Filing obligationSelf-assessment required
vs direct equities38% vs 33% — less efficient
Platforms (IE)IBKR, Trading 212, DEGIRO

Most accessible route to global diversification but Ireland's most complex personal tax treatment. Log every purchase date — the 8-year deemed disposal fires regardless of whether you sell. Hold cash against those anniversary dates. Don't confuse this with CGT rules.

05 / 06
Savings AccountsDeposit & Instant Access
Liquidity Only
DIRT rate33% — deducted at source
Best gross rate2.20% (Trading 212)
Best after-DIRT1.47%
Irish CPI (Feb 2026)2.7%
Real return (best case)−1.23% after DIRT + CPI
DGS limit€100k per institution

Cash is losing real value at current rates — every savings account in Ireland is delivering a negative real return after DIRT and inflation. The function of this asset class is liquidity, not return. Hold working capital here. Spread balances above €100k across institutions.

06 / 06
PropertyDirect Investment & REITs
Complex Tax
Rental incomeMarginal income tax rate
CGT on disposal33% (€1,270 exemption)
REIT incomeIncome tax — not CGT
National median (Jan 2026)€390k (+7.0% YoY)
Fastest growing regionMidlands +15.9%
LiquidityVery low

Rental income is taxed at your marginal rate — often higher than ETF exit tax and significantly higher than CGT. High capital requirement, illiquid, and operationally intensive. Strong capital appreciation historically but the tax drag on income is significant. REITs offer exposure without direct ownership but are taxed as income.

Trading Platforms

Platforms used by serious Irish investors

Platform choice affects access, costs, and how well you can manage Irish tax obligations. These are the platforms self-directed investors in Ireland actually use.

Trading platforms for Irish investors
Platform Best For Stocks ETFs Options / Futures Regulation Note
Interactive Brokers Advanced investors ✓ ✓ ✓ SEC / FCA / CBI Industry standard for serious self-directed investors. Lowest margin rates, global market access, options, futures, professional data.
Trading 212 Stocks & cash management ✓ ✓ ✗ FCA / CySEC Commission-free stocks and ETFs. Best instant-access cash rate in Ireland (2.20% gross). No options or futures.
DEGIRO Low-cost stock & ETF trading ✓ ✓ Limited AFM / DNB Very low flat-fee trading. Good ISEQ and Euronext access. Tax reporting export available but manual Irish filing still required.
Saxo Bank Multi-asset professional ✓ ✓ ✓ FSA / CBI Professional-grade platform with access to bonds, FX, options, and CFDs. Higher minimum and fee structure for complex portfolios.
Irish tax note: No Irish broker generates a Revenue-ready CGT or deemed disposal report automatically. Regardless of platform, you are responsible for tracking purchase dates, cost basis, and filing obligations yourself or via a tax agent. IBKR's Flex Query and DEGIRO's annual statement are the most useful exports for self-assessment.
Savings Rates

Best after-DIRT rates in Ireland

Irish CPI is 2.7% (Feb 2026). Every savings account is currently delivering a negative real return after DIRT. Rates verified as of February 2026 — always confirm directly with providers before acting.

Savings rates in Ireland with after-DIRT returns
Provider Type Gross Rate After DIRT (33%) Note
Raisin (Aareal Bank) Fixed 1yr 2.85% 1.91%Best Fixed EEA deposit guarantee
Trading 212 Instant Access 2.20% 1.47%Best Instant DGS protected
Bunq Instant Access 2.01% 1.35% Dutch DGS
Trade Republic Instant Access (≤ €50k) 2.00% 1.34% German DGS
PTSB Regular Saver 2.00% 1.34% Irish DGS
An Post Solidarity Bond (10yr) 2.01% 2.01%DIRT Exempt Govt-backed · 10yr lock-in
An Post Savings Cert (5yr) 1.74% 1.74%DIRT Exempt Govt-backed · 5yr lock-in