Exit tax is an Irish tax that can apply to certain investment funds when you sell, transfer or otherwise dispose of units. For some funds, a deemed disposal rule can also apply after a set holding period, even if you have not sold; the fund provider may deduct the tax automatically. The treatment can differ for ETFs, offshore funds, pensions and other investment products, and rates and rules can change. Check the fund documents and current Revenue guidance, or speak to a qualified tax adviser about your circumstances.