In terms of corporate disposals of assets subject to CGT, generally capital gains tax at the standard rate of 25% (as opposed to the higher rate of 40% that The rates of CT and CGT are different. If CT is chargeable on a capital gain made by a company, the company must adjust the gain so that the correct amount of tax is paid. Example In 2015, the CT rate was 12.5% and the CGT rate was 33%. A capital gain of €10,000 would result in CGT of €3,300 (€10,000 x 33% = €3,300). 33%. Resident companies are taxable in Ireland on their worldwide profits (including gains). Non-resident companies are subject to Irish corporation tax only on the trading profits of an Irish branch or agency and to Irish income tax (generally by way of withholding) on certain Irish-source income.