AITI Chartered Tax Adviser
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Receive capital gains rather than income

If you receive capital gains rather than income you pay 33% CGT: s 28.

If you qualify for:

  • CGT retirement relief, you will pay no tax on proceeds of up to €750,000: s 598.
  • CGT entrepreneur relief, you will pay 10% tax on gains of up to €1m: s 597AA.