In Ireland, exit tax is a tax regime that can apply to certain investment funds and collective investments when you sell, switch or receive distributions, and sometimes through a deemed disposal after a set holding period. The tax may be deducted by the fund provider, but the treatment can depend on the fund’s structure, domicile, your circumstances and whether it is held through a pension or other wrapper. Rates and rules can change, so check the latest guidance on revenue.ie and with your provider. A tax adviser can explain how the rules may apply to your particular investment.