Sold shares, crypto, a site or an investment property in 2025, and you don’t normally file a tax return? Then Form CG1 2026 is probably on your to-do list, and the deadline is close. Your CG1 return for 2025 disposals is due on or before 31 October 2026, and the tax itself should already have been paid. Below we explain who files a CG1, the key dates, how to file and pay, a worked € example, and what Budget 2027’s new 31% rate means for anything you sell from now on.
Key takeaways
- Form CG1 for disposals made in 2025 is due on or before 31 October 2026.
- CGT on 2025 disposals was due by 15 December 2025 (January to November sales) or 31 January 2026 (December sales).
- Filing late costs a surcharge of 5% of the tax (capped at €12,695) up to 31 December 2026, then 10% (capped at €63,485).
- Every individual gets a €1,270 annual exemption, and it can’t be transferred between spouses or civil partners.
- Budget 2027 cut the CGT rate from 33% to 31% for disposals on or after 7 October 2026. Development land stays at 33%.
What is Form CG1 and who needs to file it?
Form CG1 is Revenue’s capital gains tax return for people who sold or otherwise disposed of an asset and don’t usually file an income tax return, or who normally file online through the Form 12. If you already file a Form 11, you report the gain in the CGT section of that return instead.
According to Revenue, you must file a CGT return even if no tax is due because of reliefs or losses. That trips up a lot of people.
Typical CG1 filers include:
- PAYE employees who sold shares, including Dublin tech workers selling shares received through their employer
- people who sold crypto, a holiday home, an inherited property or a site
- non-residents with gains on Irish land or buildings
Note that when shares vest from an employer scheme, income tax is usually handled through payroll. Any growth after that, when you sell, falls under CGT.
When is the CG1 deadline in 2026?
The CG1 deadline for 2025 disposals is 31 October 2026. Payment was due earlier: by 15 December 2025 for disposals between 1 January and 30 November 2025, and by 31 January 2026 for December 2025 disposals. You file a CG1 even if you’ve already paid.
| Disposal period | Pay CGT by | File return by | Rate |
|---|---|---|---|
| 1 Jan to 30 Nov 2025 | 15 December 2025 | 31 October 2026 | 33% |
| 1 Dec to 31 Dec 2025 | 31 January 2026 | 31 October 2026 | 33% |
| 1 Jan to 6 Oct 2026 | 15 December 2026 | 31 October 2027 | 33% |
| 7 Oct to 30 Nov 2026 | 15 December 2026 | 31 October 2027 | 31% |
| 1 Dec to 31 Dec 2026 | 31 January 2027 | 31 October 2027 | 31% |
What about the ROS extension? Revenue’s eBrief 034/26 extends the deadline to 18 November 2026 for people who file their Form 11 and pay through ROS. It doesn’t mention the CG1. So if you’re filing a CG1, treat 31 October as your deadline. For the full set of payment periods, see our guide to CGT payment dates in Ireland.
How do I file Form CG1?
You file Form CG1 by completing the form for the year of disposal, signing it, and either uploading it through “Upload documents” in myAccount or ROS, or posting it to Revenue in Ennis, Co. Clare. That’s the method set out in Revenue’s 2025 CG1 helpsheet. You must be registered for CGT to pay online.
Here’s the process step by step:
- Register for CGT in myAccount or ROS using your PPSN. You only do this once.
- Gather your details: a description of each asset, purchase and sale dates, amounts in euro, and allowable costs such as legal fees, stamp duty and auctioneer fees.
- Work out the gain for each asset: sale price, minus cost, minus allowable costs.
- Apply losses first, then the €1,270 personal exemption.
- Note any reliefs you’re claiming, and keep evidence in case Revenue asks.
- Enter CGT already paid for the year and your IBAN for any refund.
- Sign and submit by upload or post before 31 October.
Revenue’s main CGT page describes the CG1 as a paper form, while its 2025 helpsheet allows a signed copy to be uploaded. Either way, keep proof of when you submitted.
How do I pay capital gains tax in Ireland?
You pay capital gains tax in Ireland online through myAccount or ROS once you’re registered for CGT, or by post with CGT Payslip A (disposals from January to November) or Payslip B (December disposals). People exempt from mandatory e-filing can also arrange payment through Revenue’s Collector-General by email.
If you sold in 2025 and haven’t paid yet, pay as soon as you can. Revenue charges interest on late tax at 0.0219% per day, which works out at about 8% a year. If the numbers are getting complicated, our capital gains tax services in Ireland cover the calculation, the payment and the return.
How much CGT will I pay? A worked example
Your CGT bill is the gain, minus any losses, minus the €1,270 exemption, multiplied by the rate in force on the date you sold. For 2025 disposals that rate is 33%. For most disposals on or after 7 October 2026, it’s 31%.
Say you bought shares for €15,000 and sold them for €35,000, with €500 in dealing costs:
| Step | Sold in 2025 | Sold on or after 7 Oct 2026 |
|---|---|---|
| Sale price | €35,000 | €35,000 |
| Less purchase cost | €15,000 | €15,000 |
| Less allowable costs | €500 | €500 |
| Gain | €19,500 | €19,500 |
| Less personal exemption | €1,270 | €1,270 |
| Taxable gain | €18,230 | €18,230 |
| CGT rate | 33% | 31% |
| CGT due | €6,015.90 | €5,651.30 |
The new rate saves €364.60 on this example. It only applies to disposals on or after 7 October 2026, so it won’t change anything on a 2025 CG1.
In short: gain, minus costs and losses, minus €1,270, times 33% for 2025 sales.
What happens if I miss the CG1 deadline?
If you miss the 31 October 2026 deadline, Revenue adds a surcharge to your CGT. It’s 5% of the tax due, up to €12,695, if you file between 1 November and 31 December 2026. After that it’s 10%, up to €63,485. Interest on unpaid tax runs separately.
On the €6,015.90 example above, a December filing would add about €300.80. A January 2027 filing would add about €601.59. That’s money you can avoid by filing now, even if your paperwork isn’t perfect yet.
If you’re also a self-assessed taxpayer worried about the Form 11 side, our post on the self-assessment tax return deadline in Ireland for 2026 sets out those dates.
Getting help in Dublin, Cork and across Ireland
Fuchsia Bell is a firm of chartered accountants based in Castlemaine, Co. Kerry, run by Gero O’Connor, and we work online with sellers right across Ireland. A lot of our CGT questions come from Dublin sellers: people selling a first apartment they’ve since rented out, or employees cashing in shares. If that’s you, our tax service in Dublin can file your CG1 and check your reliefs.
Cork sellers get exactly the same rules, since CGT is a national tax. Our chartered accountants for Cork clients work with people across the city and county, and we help clients in Wexford and every other county too. Gero O’Connor shares his own practitioner view on Irish tax questions at geroconnor.info. For Revenue’s own summary of filing and payment, see its page on when and how to pay and file CGT.
Frequently Asked Questions
Can I file Form CG1 online?
Partly. Revenue’s 2025 CG1 helpsheet lets you upload a signed CG1 through “Upload documents” in myAccount or ROS, or you can post it to Revenue in Ennis. If you’re a self-assessed taxpayer, you report the gain in the CGT section of your Form 11 on ROS instead of using a CG1.
Do I need to file a CG1 if no CGT is due?
Yes. Revenue says you must file a CGT return even if no tax is due because of reliefs or allowable losses. For example, if your gain is wiped out by losses carried forward, you still file the CG1 by 31 October 2026 for a 2025 disposal, showing how you arrived at nil.
Does the new 31% CGT rate apply to 2025 disposals?
No. The 31% rate announced in Budget 2027 applies only to disposals made on or after 7 October 2026. Anything you sold in 2025, or before 7 October 2026, is taxed at 33%. Gains on development land remain at 33% regardless of the date.
Do I need to report the sale of my home on a CG1?
Possibly. Principal Private Residence relief often removes the tax on selling your home, and the CG1 includes a line to claim it. Because Revenue says returns are needed even where reliefs reduce the tax to nil, check your position before assuming you can skip it, especially if the property was ever let.
Can married couples share the €1,270 CGT exemption?
No. Each spouse or civil partner gets their own €1,270 personal exemption, and an unused exemption can’t be transferred to the other person. If an asset is jointly owned, each owner can usually use their own exemption against their share of the gain.
Let us take the CG1 off your hands
Sitting on a 2025 sale with a deadline days away? Send us the purchase and sale details and we’ll work out the figure, file the return and tell you exactly what you owe. Our tax return services cover CG1s, Form 11s and everything around them, or you can simply contact our team today
