Irish CGT Dates: 15 Dec 2026, 31 Jan and 31 Oct
Updated 17 October 2026 · Information only · Not tax or financial advice
Educational information only. Not tax, legal or financial advice. We are not Revenue (the Irish tax authority) and are not affiliated with it. Check revenue.ie and consider a qualified adviser. Last checked against Revenue pages: 17 October 2026. Anything marked expected should be re-checked. Examples use made-up numbers.
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Short answer: Revenue's page says the dates for paying and filing CGT depend on the date you sold, gifted or transferred the asset. For disposals made under a written contract, the time of disposal is usually the date of the contract.
| Disposals made | Pay CGT by | Weekday (calendar fact) |
|---|---|---|
| 1 January to 30 November 2026 (initial period) | 15 December 2026 | Tuesday |
| 1 December to 31 December 2026 (later period) | 31 January 2027 | Sunday |
| CGT return for 2026 disposals | on or before 31 October 2027 | Sunday |
- You must file the CGT return even if no tax is due because of reliefs or allowable losses (Revenue).
- A late payment incurs an interest charge and a late return a penalty (Revenue). Surcharge and interest amounts: late return.
- The TDM notes that an extended filing deadline applies where a return is submitted using ROS; the 2026 extended date has not been published in the pages we read. Don't rely on it.
- Weekend dates: we didn't find Revenue wording on the pages read for 31 January 2027 or 31 October 2027 falling on a Sunday; pay and file earlier to be safe.
Made-up timeline
A sale on 12 November 2026 → pay by 15 December 2026. A sale on 3 December 2026 → pay by 31 January 2027. Both are reported on the return due 31 October 2027.
A calendar (.ics) is planned; not built.
FAQ
Which return?
Revenue lists Form CG1 (paper), Form 11 for self-employed or non-PAYE income, and Form 12 for PAYE taxpayers who must file (but CGT cannot be reported on the eForm 12).
What must the return include?
Description of the asset, amount received, reliefs, unused losses, chargeable gain, taxable gain, rate and CGT paid.
What we could not verify
- Whether the 31% rate has been legislated: Revenue's pages (eBrief 142/26, TDM 02-03-01A) already state 31% for disposals on or after 7 October 2026 as announced in Budget 2027, but we did not check the Finance Bill/Act. We therefore write the 31% rate as expected.
- Cost-matching method (for example first-in, first-out) for crypto: not set out in the Revenue pages read.
- Staking, airdrops, DeFi, mining: not covered in the pages read; check Revenue.
- Late-payment interest and late-filing surcharge: see late return (confirmed on Revenue pages, 17 October 2026).
- Which of the 33% and 31% gains the exemption and losses reduce first when two rates apply: not stated in the Revenue pages read. (That losses are deducted before the €1,270 exemption is confirmed by TDM 02-01-03, Example 2, read 17 October 2026.)
Sources (official)
- Revenue, When and how do you pay and file CGT? (published 2 October 2026) — https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/when-and-how-do-you-pay-and-file-cgt.aspx (read 17 October 2026)
- Revenue, Taxation of Crypto-Asset Transactions, TDM Part 02-01-03 (reviewed January 2026) — https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-02/02-01-03.pdf (read 17 October 2026)