https://www.citizensinformation.ie/en/money-and-tax/tax/capital-taxes/capital-gains-tax/

If you make a profit or gain when you dispose of an asset, you pay Capital Gains Tax (CGT) on the chargeable gain.

You dispose of an asset when you:

Sell it

Give it as a gift

Exchange it

Get compensation or insurance for it

The standard rate of Capital Gains Tax is 33% of the chargeable gain you make.