Before you begin
What decides which rules apply
Which rate applies depends on where the fund is domiciled and what it legally is. The eight-year deemed disposal rule applies to some of those regimes and not others, and losses are relievable under some and lost entirely under one. Revenue's own guidance sends you to three different manuals depending on the answer, and it has withdrawn the shortcut most people were relying on. The checker asks the few questions that decide it and says what the regime costs.
Everything here is on the fund's key information document or factsheet, which the provider must give you and which is usually two pages.
Domicile is where the fund is established. It is not where you live, where your broker is, or where the shares it holds are listed.
UCITS is a European regulatory standard. If the factsheet says it, the fund is one.
The distributing question appears only for funds outside the EU, EEA and OECD treaty network. Answer it from the fund's own documents rather than assuming.
For a life policy the question is where the insurer is established, not where you live or where you signed. It is on the policy document, and an Irish branch of an overseas insurer counts as Ireland.
The personal portfolio question is about the contract, not about how much say you took. If the terms let you nominate the assets, the answer is yes even if you never did.
Reading the answer
Reading your regime
The rate is the headline, but the eight-year rule is usually the bigger deal. It charges tax on a gain you have not realised, which changes what a long hold actually returns.
Losses behave very differently between regimes, and the result says whether a loss under yours can ever shelter another gain.
Who pays matters more than people expect. Where the fund operates the tax you may never file anything; where it cannot, the whole liability is yours to self-assess and the deadline is yours to miss. The result says which applies to your holding.
Two regimes can share a rate and still differ on administration: who deducts the tax, and whether you file it yourself. The result names both for yours.
Where the answer comes back as one of two, the gap between them is the point. It tells you whether establishing equivalence properly is worth paying for.
Read the USC and PRSI line before comparing rates. Some regimes' headline rate is the whole charge and others carry USC and PRSI on top, and the result says which yours is.
For a life policy, where the insurer is established matters as much as the rate. It decides who operates the tax and what you must file, and from when, and the result sets that out for your policy.
Common questions
Common fund tax questions
Is there a single tax rate for funds in Ireland?
It depends on what the fund is and where it is established. The checker asks the few questions that settle it and names your holding's regime.
Get a result above and the full answer opens here.
Does it matter where I bought the fund, or which broker I use?
The checker works through the facts that decide it, from the fund's key information document. It says which regime your holding falls under and what you file.
Get a result above and the full answer opens here.
How are US and European ETFs taxed in Ireland now?
The answer rests on Revenue's current guidance for funds domiciled outside Ireland and on what your fund legally is. The checker gives your fund's regime today, and the deemed disposal calculator dates its first charge.
Get a result above and the full answer opens here.
Why does my answer come back as two possible regimes?
Because for a fund that is not a UCITS, whether it is equivalent to an Irish regulated fund is a legal and regulatory judgement, and Revenue expects the investor to make it rather than assume. Showing both outcomes is more useful than refusing: the gap between them tells you whether it is worth paying somebody to settle the question.
How is a non-distributing fund outside the treaty network taxed?
Whether the fund holds distributing certification for the period is what settles it. The checker applies Revenue's treatment to your fund and sets out the rate, any USC or PRSI, and how gains and losses are handled.
Get a result above and the full answer opens here.
My policy is with a European insurer. Is that the same as an Irish one?
Where the insurer is established settles how the policy is taxed, what is deducted for you and what you must return. The checker sorts your policy by its insurer's home and lists what follows for it.
Get a result above and the full answer opens here.
What makes something a personal portfolio product?
Revenue's test turns on who can choose the assets inside the product. The checker applies it to your product and shows which rules and rates follow.
Get a result above and the full answer opens here.
Does the new Investment Account get rid of deemed disposal?
It comes down to how the account's rules, still being settled in Finance (No. 2) Bill 2026, apply to your money. The checkers say what the existing rules charge on your holding today, and the comparison states the account's announced terms.
Get a result above and the full answer opens here.