Key Post The different ways for investing directly in the stock market

AJAM said:

	Stamp Duty	Tax on Gains	Tax on dividends	Foreign Estate Tax	Offset Losses	Notes
Irish Shares	1.0%	33%	FIT	n	y
UK Shares	0.5%	33%	FIT	?	y
US Shares		33%	FIT	y	y
ETF - UCTIS		41%	FIT/ACC	n	n	Accumulating ETFs avoid dividend Tax
Mutual Funds	1% levy	41%	ACC	n	y-within fund
Investment Trusts		33%	FIT	y	y
OEIC/ Unit Trusts		41%	FIT	?	n

FIT = Full Income Tax including PRSI & USC
ACC = Accumulating, i.e. reinvested at 0% Tax

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AJAM said:

	Stamp Duty	Tax on Gains	Tax on dividends	Foreign Estate Tax	Offset Losses	Notes
Irish Shares	1.0%	33%	FIT	n	y
UK Shares	0.5%	33%	FIT	?	y
US Shares		33%	FIT	y	y
ETF - UCTIS		41%	FIT/ACC	n	n	Accumulating ETFs avoid dividend Tax
Mutual Funds	1% levy	41%	ACC	n	y-within fund
Investment Trusts		33%	FIT	y	y
OEIC/ Unit Trusts		41%	FIT	?	n

FIT = Full Income Tax including PRSI & USC
ACC = Accumulating, i.e. reinvested at 0% Tax

Click to expand...