In Ireland, the CGT annual exemption is an amount an individual can deduct from their total net chargeable gains for a tax year, rather than an allowance for each share or account. It generally applies when shares are disposed of, while unrealised gains are not normally included. You calculate gains and allowable losses across relevant disposals, then apply the exemption; unused exemption generally cannot be carried forward. The amount, tax rate and reporting deadlines can change, so check Revenue.ie or a tax adviser for your circumstances.