Register for CGT on myAccount or ROS and Pay by 15 Dec

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.

This page contains no affiliate links.

Short answer: Revenue says you can register for CGT by logging into myAccount or ROS using your Tax Reference Number (TRN) or Personal Public Service Number (PPSN). You can register before or after a disposal, but you must register to make payment. Once registered you don't need to register again for later disposals.

Steps (Revenue)

Paying

If you aren't registered you must register and pay online via ROS or myAccount. If exempt from mandatory e-filing you can email the Payment Accounting section or send payment with CGT Payslip A (initial period) or B (later period). We copy the page's wording; check the page for current contact details.

Practical timeline (expected)

For 2026 disposals up to 30 November, plan to be registered well before 15 December 2026.

FAQ

Do I need an accountant?

Not required by the pages read; Ireland uses self-assessment (TDM).

Is registration the same as filing?

No; the return is separate (dates).

What we could not verify

  • How long registration takes to activate (not stated).
  • Mandatory e-filing exemptions details.
  • 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)

Previous: Mixed-year rate · Next: €1,270 and losses

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