Do not assume a property fund sale uses ordinary share Capital Gains Tax rules. The fund’s legal structure, domicile, your residence and the way the investment is held can change the tax treatment.
Identify exactly what you own
Gather the fund’s full legal name, identifier, domicile, share class and provider tax statements. Distinguish an ordinary company share from a collective investment fund and from an investment held inside a pension. A platform label or the word “property” is not enough to determine the regime.
Revenue’s funds guidance explains the gross roll-up regime for Irish investment undertakings and links to the relevant manuals. Its 2026 eBrief records changes to the tax rate for individuals in specified Irish and equivalent offshore funds. That is a reason to verify the regime and date, not to apply one rate to every product.
Prepare a transaction history before calculating
Keep acquisition dates and costs, distributions, reinvestments, previous tax deductions and sale proceeds together. Ask whether deemed-disposal rules or earlier chargeable events affect your particular holding. Do not reuse an ordinary-share gain worksheet until the applicable treatment is established.
Check who deducts any tax and what reporting remains your responsibility. Withholding by a provider does not answer every reporting question, and the ability to use losses depends on the applicable rules. Obtain advice on the identified product rather than requesting a generic “property fund” calculation.
Prepare a product-identification note for tax advice
| Keep separate | What to establish |
|---|---|
| Identifier | Record the ISIN, legal fund name, domicile and holding structure. |
| Event | Identify whether the question concerns a distribution, sale, transfer or possible deemed event. |
| History | Attach purchases, valuations and earlier tax records so the adviser can establish the regime before applying a rate. |
Your next step
Find the fund identifier and product documents