Capital gains
When to pay Capital Gains Tax, and when to file
Last updated 16 October 2026
Capital Gains Tax is paid by 15 December for sales from January to November, and by 31 January for December sales. The return follows by 31 October.
Capital Gains Tax runs on its own timetable, separate from income tax. The date of the sale decides when you pay.
| If you sold between | Pay by | File your return by |
|---|---|---|
| 1 January and 30 November | 15 December of the same year | 31 October of the next year |
| 1 December and 31 December | 31 January of the next year | 31 October of the next year |
The same house sold on 10 November 2026 pays €33,396.30 by 15 December 2026. Sold on 4 December 2026, it pays €33,396.30 by 31 January 2027.
Register first
You must be registered for Capital Gains Tax (CGT) before you can pay. In ROS or myAccount, go to tax registrations and add CGT. You can register before or after the sale, and you only need to do it once.
File even when nothing is due
Every disposal goes on a return, even if reliefs, losses or the €1,270 exemption mean there is no tax. Self-employed people and landlords use Form 11; most others use Form CG1.
Work it out
Sources
- Revenue: When and how do you pay and file CGT? (checked 25/10/2026)
- Revenue: Pay and file system: how does it work? (checked 25/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.