{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "$id": "https://askcalculators.com/ie/capital-gains/schema.json",
  "title": "Capital Gains Tax Scenario Calculator — Ireland inputs",
  "description": "Separate gain, taxable inclusion and tax rate. This explicit-rate scenario is not an automatic preferential-rate, stacking, indexation or recapture calculation. EUR planning view; stated limitations apply.",
  "type": "object",
  "properties": {
    "proceeds": {
      "title": "Sale proceeds",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 50000,
      "minimum": 0,
      "maximum": 1000000000000,
      "x-step": 0.01,
      "x-prefix": "EUR",
      "x-unit": "currency"
    },
    "basis": {
      "title": "Adjusted acquisition basis",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 30000,
      "minimum": 0,
      "maximum": 1000000000000,
      "x-step": 0.01,
      "x-prefix": "EUR",
      "x-unit": "currency"
    },
    "sellingCosts": {
      "title": "Eligible selling expenses",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 1000,
      "minimum": 0,
      "maximum": 1000000000000,
      "x-step": 0.01,
      "x-prefix": "EUR",
      "x-unit": "currency"
    },
    "losses": {
      "title": "Eligible losses available",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 0,
      "minimum": 0,
      "maximum": 1000000000000,
      "x-step": 0.01,
      "x-prefix": "EUR",
      "x-unit": "currency"
    },
    "allowance": {
      "title": "Eligible annual exemption",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 0,
      "minimum": 0,
      "maximum": 1000000000000,
      "x-step": 0.01,
      "x-prefix": "EUR",
      "x-unit": "currency"
    },
    "inclusion": {
      "title": "Taxable inclusion percent",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 100,
      "minimum": 0,
      "maximum": 100,
      "x-step": 0.1,
      "x-unit": "percent"
    },
    "taxRate": {
      "title": "Verified applicable rate for this gain",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 0,
      "minimum": 0,
      "maximum": 100,
      "x-step": 0.1,
      "x-unit": "percent"
    },
    "rulesConfirmed": {
      "title": "Basis, losses, allowance, inclusion and rate verified",
      "type": "boolean",
      "default": false
    }
  },
  "required": [
    "proceeds",
    "basis",
    "sellingCosts",
    "losses",
    "allowance",
    "inclusion",
    "taxRate"
  ],
  "additionalProperties": false,
  "x-askcalculators": {
    "version": "20.16.0",
    "calculatorUrl": "https://askcalculators.com/ie/capital-gains/",
    "queryExample": "https://askcalculators.com/ie/capital-gains/?proceeds=50000&basis=30000&sellingCosts=1000&losses=0&allowance=0&inclusion=100&taxRate=0&rulesConfirmed=0",
    "migrationStatus": "new",
    "reviewStatus": "pending",
    "pageStatus": "live",
    "workStatus": "pending",
    "formula": {
      "expression": "Gain = proceeds − adjusted basis − selling expenses. Tax = max(0, gain − losses − exemption) × inclusion × entered rate.",
      "note": "Inputs are converted to canonical units before evaluating this stated formula."
    },
    "quality": {
      "availability": "live",
      "technicalReviewRecord": "/reviews/v20-ie-capital-gains.json",
      "qualifiedReview": "pending",
      "qualifiedReviewer": null,
      "qualifiedReviewDate": null,
      "formulaVersion": "20.16.0",
      "referenceCoverage": "references-listed",
      "releaseTestScope": "Catalog and regression checks are not a professional formula audit; consult release evidence.",
      "historicalMetadataDate": "",
      "historicalMetadataNotice": "The imported date is not evidence of a completed human review."
    },
    "outputs": {
      "gain": {
        "title": "Gain before losses/exemption",
        "type": "number",
        "x-format": "currency",
        "x-currency": "EUR",
        "x-digits": 2
      },
      "taxable": {
        "title": "Taxable amount in entered scenario",
        "type": "number",
        "x-format": "currency",
        "x-currency": "EUR",
        "x-digits": 2
      },
      "tax": {
        "title": "Modeled tax",
        "type": "number",
        "x-format": "currency",
        "x-currency": "EUR",
        "x-digits": 2,
        "x-primary": true
      },
      "afterTax": {
        "title": "Proceeds less selling costs and modeled tax",
        "type": "number",
        "x-format": "currency",
        "x-currency": "EUR",
        "x-digits": 2
      }
    }
  }
}