Under the last rectifying budget article 24e, an additional Capital gains tax has been introduced for those gains above €50,000, so this is to be applied on top of the rates already in place and is assessed as follows:
| Taxable Amount | Applicable Rate |
| Between €50 000 and €100 000 | 2 % |
| Between €100 000 and €150 000 | 3 % |
| Between €150 000 and €200 000 | 4 % |
| Between €200 000 and €250 000 | 5 % |
| Over €250 000 | 6 % |
This new tax will apply to capital gains from disposals made on or after 1 January 2013, except those for which a sale agreement has acquired certain date before 7th December 2012. The gains made in 2013 could benefit from the exceptional reduction of 20% under Article 10 of the draft Finance Act 2013 for the calculation of income tax.
