- Transfer by reason of death
- Gifts to relatives within the third degree of kindred
- Gifts to a company of which the shareholders are and will continue to be members of the disposer’s family for five years after such gift
- Gift by a company, of which all the shareholders are members of the same family, to any of its shareholders when the property gifted was also acquired by the company as a gift. The property must remain in the hands of the donee for a period of at least three years
- Gift to the Republic or to a local authority for educational or other charitable purposes or to approved charitable institutions
- Exchange or sale in accordance with the Agriculture Land (Consolidation) Laws
- Exchange of properties where the values of the immovable properties being exchanged are equal
- Gain on disposal of shares, which are listed on any Stock Exchange
- Gains from transfer of property or shares in case or reorganization
For more detailed information about Capital Gains Tax, please either scroll up or down this page (quicker) or click below to go to the relevant section:
Tax Charge | Profit Determination | Exemptions | Individuals' Lifetime Exemptions
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