Late Crypto CGT Return in Ireland: Surcharge and Interest

Updated 17 October 2026 · Information only · Not tax or financial advice

Short answer: Revenue's CGT page says you must file your CGT return by 31 October of the year after the disposal, even if no tax is due, and that "a late payment will incur an interest charge" and "a late Return will incur a penalty". Revenue's Form CG1 helpsheet for 2025 disposals sets the surcharge as 5% of the tax due, up to €12,695, if filed 1 November to 31 December 2026, and 10% of the tax due, up to €63,485, if filed after 31 December 2026.

How the surcharge works

• It is a percentage of the tax payable for the year, set by the length of the delay and capped (Revenue manual on surcharges, excerpt).
• If you are not required to file an income tax return, the CGT return is Form CG1; the same surcharge rates apply. If you file income tax Form 11 without completing the chargeable gains section, Revenue treats you as a non-filer for CGT, and a surcharge applies if a liability later emerges (excerpt).
• A return filed on time but with a deliberately or carelessly incorrect declared liability is treated as not filed on time, unless corrected before the filing date; if a separate penalty applies to the incorrect return, the surcharge isn't also imposed (manual).
• The manual says the surcharge applies "even though the tax may have been paid in full and on time".

Interest on late payment

Revenue's interest guidelines (search excerpt) show a CGT daily rate of 0.0219% from 1 July 2009. The Revenue surcharge manual (read in full) says the surcharge itself is treated as tax and is liable to interest under section 1080 TCA. The rate comes from a Revenue guidelines excerpt (a 2024-dated document); the current rate wasn't re-checked.

Example (made-up)

CGT due €2,000 for 2025 disposals; return filed on 20 November 2026 (within two months of 31 October): surcharge 5% x €2,000 = €100 (under the €12,695 cap), plus daily interest on any tax paid after 15 December 2025.

For 2026 disposals

Disposals made 1 January to 30 November 2026: pay by 15 December 2026. The return is due 31 October 2027, which is a Sunday; the ROS extended date for CGT wasn't stated (the manual mentions mid-November only for income tax returns), so treat the exact filing date as expected to need checking. See dates.

What to do

Gather records (reconstructing them), calculate the gain, and file through ROS or myAccount (registering). We can't say whether any relief from surcharge exists.

FAQ

Is there a surcharge if I owe nothing?

The surcharge is a percentage of the tax liability; the manual doesn't say what happens with nil tax. Revenue's CGT page says you must file even if no tax is due.

Is the 31% rate relevant?

Yes for 2026 disposals after 7 October: expected per Revenue's page published 7 October 2026.

What we could not verify

Sources (official)

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