In general, CGT is charged on the value of the capital gain made on the disposal of an asset. The current rate of CGT has stood at 33% cent for disposals made from 6 December 2012 with a limited number of exemptions and reliefs.
I am advised by Revenue that information in respect of Capital Gains Tax (CGT), including the types of asset disposal giving rise to taxable gains, for the most recent years available, is published on the Revenue website at:
https://www.revenue.ie/en/corporate/documents/statistics/income-distributors/summary-of-capital-gains-tax-returns.pdf.
As per the Stability Programme Update published in April 2020, the estimated yield for CGT for 2021 is €930 million. Updated estimates will be published in the context of Budget 2021.